Tanner Rose And Partners LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC384232

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,312		2,758
Investments	5		-		92,000

			1,312		94,758
CURRENT ASSETS
Debtors	6	176,246		329,503
Cash at bank and in hand		200,267		214,610

		376,513		544,113
Creditors: Amounts Falling Due Within One Year	7	(542,310 )		(856,204 )

NET CURRENT ASSETS (LIABILITIES)			(165,797 )		(312,091 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(164,485 )		(217,333 )

NET LIABILITIES ATTRIBUTABLE TO MEMBERS			(164,485 )		(217,333 )

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		296,563		288,332

			296,563		288,332

Equity
Members' other interests
Members' capital		(461,048)		(505,665)

			(461,048)		(505,665)

			(164,485)		(217,333)

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			296,563		288,332
Members' other interests			(461,048)		(505,665)

			(164,485)		(217,333)

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Tanner Rose And Partners LLP

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr Ian Tanner

Designated Member

31/10/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Tanner Rose And Partners LLP is a limited liability partnership, incorporated in England & Wales, registered number OC384232 . The Registered Office is Kirkleas, Old Road, Buckland, Surrey, RH3 7DZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is from the rendering of rating advisory and associated services.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% per annum on a straight line basis
Computer Equipment	25% per annum on a straight line basis

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 2 (2024: 2)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	2,715	17,284	19,999

As at 31 March 2025	2,715	17,284	19,999

Depreciation
As at 1 April 2024	2,486	14,755	17,241
Provided during the period	110	1,336	1,446

As at 31 March 2025	2,596	16,091	18,687

Net Book Value
As at 31 March 2025	119	1,193	1,312

As at 1 April 2024	229	2,529	2,758

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Page 4

Tanner Rose And Partners LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 April 2024	92,000
Disposals	(92,000 )

As at 31 March 2025	-

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	92,000

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	162,159	313,862
Prepayments and accrued income	13,977	14,031
Other debtors	110	110

	176,246	328,003
Due after more than one year
Season Ticket and other staff loans	-	1,500

	176,246	329,503

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	10,706	(1 )
VAT	263	18,852
Other creditors	531,341	837,353

	542,310	856,204

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