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REGISTERED NUMBER: OC427184 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

| FOR |

| BOULTER & CO. LLP |

| BOULTER & CO. LLP (REGISTERED NUMBER: OC427184) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| General Information | 1 |

| Abridged Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| BOULTER & CO. LLP |

GENERAL INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DESIGNATED MEMBERS: | Mr A A Joannides

| Mrs S A Louca

| REGISTERED OFFICE: | 1st Floor

| 11-19 Park Road

| London

| N8 8TE

| REGISTERED NUMBER: | OC427184 (England and Wales)

| ACCOUNTANTS: | Freemans Partnership LLP

| Chartered Certified Accountants

| Solar House

| 282 Chase Road

| London

| N14 6NZ

| BOULTER & CO. LLP (REGISTERED NUMBER: OC427184) |

ABRIDGED STATEMENT OF FINANCIAL POSITION

31 MARCH 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 123,750 |  | 153,450 |  |

Tangible assets | 5 | 239,958 |  | 158,705 |  |

363,708 |  | 312,155 |  |

CURRENT ASSETS

Stocks | 75,021 |  | 58,575 |  |

Debtors | 652,734 |  | 469,217 |  |

Cash at bank and in hand | 11,565,816 |  | 9,144,910 |  |

12,293,571 |  | 9,672,702 |  |

CREDITORS

Amounts falling due within one year | 11,625,057 |  | 9,487,253 |  |

NET CURRENT ASSETS | 668,514 |  | 185,449 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,032,222 |  | 497,604 |  |

CREDITORS

Amounts falling due after more than one year | 99,385 |  | 33,210 |  |

NET ASSETS ATTRIBUTABLE TO MEMBERS | 932,837 |  | 464,394 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 6 | 932,837 |  | 464,394 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 6 | 932,837 |  | 464,394 |  |

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

| BOULTER & CO. LLP (REGISTERED NUMBER: OC427184) |

ABRIDGED STATEMENT OF FINANCIAL POSITION - continued

31 MARCH 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 30 December 2025 and were signed by:

Mr A A Joannides - Designated member

| BOULTER & CO. LLP (REGISTERED NUMBER: OC427184) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Boulter & Co. LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Revenue that has not yet been billed to clients, where it is probable that the future economic benefits will flow to the partnership, is included in work in progress.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 15% on reducing balance

| Work in progress

| Work in progress is valued at the lower of cost and net realisable value. Cost consists of staff salary costs and direct expenses together with an appropriate proportion of overheads. Net realisable value is based on estimated amount to be billed for services provided less further costs expected to be incurred to completion. Payments received on account of work in progress are shown as a deduction from gross work in progress.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was 24 (2024 - 24 ) .

| BOULTER & CO. LLP (REGISTERED NUMBER: OC427184) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 297,000 |  |

| AMORTISATION

| At 1 April 2024 | 143,550 |  |

| Amortisation for year | 29,700 |  |

| At 31 March 2025 | 173,250 |  |

| NET BOOK VALUE

| At 31 March 2025 | 123,750 |  |

| At 31 March 2024 | 153,450 |  |

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 April 2024 | 223,353 |  |

| Additions | 109,397 |  |

| At 31 March 2025 | 332,750 |  |

| DEPRECIATION

| At 1 April 2024 | 64,648 |  |

| Charge for year | 28,144 |  |

| At 31 March 2025 | 92,792 |  |

| NET BOOK VALUE

| At 31 March 2025 | 239,958 |  |

| At 31 March 2024 | 158,705 |  |

6. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up.