Roy Pinnock & Co LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: OC317524

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		401,198		401,198
Tangible Assets	5		35,194		41,438

			436,392		442,636
CURRENT ASSETS
Stocks	6	5,556		6,206
Debtors	7	121,808		105,334
Cash at bank and in hand		721		567

		128,085		112,107
Creditors: Amounts Falling Due Within One Year	8	(152,073 )		(154,670 )

NET CURRENT ASSETS (LIABILITIES)			(23,988 )		(42,563 )

TOTAL ASSETS LESS CURRENT LIABILITIES			412,404		400,073

Creditors: Amounts Falling Due After More Than One Year	9		(32,598 )		(49,269 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			379,806		350,804

REPRESENTED BY:
Equity
Members' other interests
Members' capital		379,806		350,804

			379,806		350,804

TOTAL MEMBERS' INTEREST
Members' other interests			379,806		350,804

			379,806		350,804

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Roy Pinnock & Co 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

Mrs Natalie Coleman

Designated Member

19/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Roy Pinnock & Co LLP is a limited liability partnership, incorporated in England & Wales, registered number OC317524 . The Registered Office is Wren House, 68 London Road, St Albans, Hertfordshire, AL1 1NG.

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 measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets.

2.4. 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:

Motor Vehicles	20% on cost
Fixtures & Fittings	20% on cost
Computer Equipment	33% on cost

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the LLP. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 13 (2024: 13)

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Roy Pinnock & Co LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	401,198

As at 31 March 2025	401,198

Net Book Value
As at 31 March 2025	401,198

As at 1 April 2024	401,198

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	43,730	19,746	11,125	74,601

As at 31 March 2025	43,730	19,746	11,125	74,601

Depreciation
As at 1 April 2024	4,373	19,429	9,361	33,163
Provided during the period	4,373	158	1,713	6,244

As at 31 March 2025	8,746	19,587	11,074	39,407

Net Book Value
As at 31 March 2025	34,984	159	51	35,194

As at 1 April 2024	39,357	317	1,764	41,438

6. Stocks

	2025	2024
	£	£
Stock	200	200
Work in progress	5,356	6,006

	5,556	6,206

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	113,548	97,348
Other debtors	8,260	7,986

	121,808	105,334

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Roy Pinnock & Co LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	6,318	6,923
Trade creditors	11,567	10,267
Bank loans and overdrafts	52,814	42,539
Other creditors	25,463	46,591
Taxation and social security	55,911	48,350

	152,073	154,670

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	26,435	32,753
Bank loans	6,163	16,516

	32,598	49,269

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	6,318	6,923
Later than one year and not later than five years	26,435	32,753

	32,753	39,676

	32,753	39,676

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