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REGISTERED NUMBER: OC327581 (England and Wales)

UHY Hacker Young (Birmingham) LLP

Unaudited Financial Statements

for the Year Ended 5 April 2025

UHY Hacker Young (Birmingham) LLP (Registered number: OC327581)

Contents of the Financial Statements

for the Year Ended 5 April 2025

Page |

General Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

UHY Hacker Young (Birmingham) LLP

General Information

for the Year Ended 5 April 2025

| DESIGNATED MEMBERS: | M L Winston (Resigned 31 October 2024)

| Mrs A R Harrison (Resigned 31 October 2024)

| T Devonshire

| A Thomas

| G Thomas

| J Wilkinson

| M Stephens M Smith (Resigned 30 September 2024)

| REGISTERED OFFICE: | 9-11 Vittoria Street

| Birmingham

| B1 3ND

| REGISTERED NUMBER: | OC327581 (England and Wales)

| ACCOUNTANTS: | UHY Hacker Young (Bham) LLP

| 9-11 Vittoria Street

| Birmingham

| B1 3ND

UHY Hacker Young (Birmingham) LLP (Registered number: OC327581)

Balance Sheet

5 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 246,593 |  | 246,593 |  |

Tangible assets | 5 | 167,696 |  | 239,893 |  |

414,289 |  | 486,486 |  |

CURRENT ASSETS

Stocks | 68,594 |  | 54,450 |  |

Debtors | 6 | 3 52,854 |  | 114,236 |  |

Cash at bank and in hand | 177,002 |  | 468 |  |

598,450 |  | 169,154 |  |

CREDITORS

Amounts falling due within one year | 7 | 858,805 |  | 558,077 |  |

NET CURRENT LIABILITIES | (20,581 | ) | (388,923 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 153,934 |  | 97,563 |  |

UHY Hacker Young (Birmingham) LLP (Registered number: OC327581)

Balance Sheet - continued

5 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 153,934 |  | 97,563 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 153,934 |  | 97,563 |  |

Amounts due from members | 6 | (270,597 | ) | (33,687 | ) |

(116,663 | ) | 63,876 |  |

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 5 April 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.

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

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 1 April 2026 and were signed by:

A Thomas - Designated member

UHY Hacker Young (Birmingham) LLP (Registered number: OC327581)

Notes to the Financial Statements

for the Year Ended 5 April 2025

1. | STATUTORY INFORMATION

| UHY Hacker Young (Birmingham) 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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2003 and 2018

| 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.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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 28 (2024 - 27 ) .

UHY Hacker Young (Birmingham) LLP (Registered number: OC327581)

Notes to the Financial Statements - continued

for the Year Ended 5 April 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 6 April 2024

| and 5 April 2025 | 246,593 |  |

| NET BOOK VALUE

| At 5 April 2025 | 246,593 |  |

| At 5 April 2024 | 246,593 |  |

| On 29th August 2003 UHY Hacker Young Birmingham purchased the goodwill and trade of Langley Plant & Devitt for £155,000. On 30th March 2018 UHY Hacker Young (Birmingham) LLP paid £42,884 9th April 2019 paid £26,105 and on 15th April 2020 paid £22,604 for the goodwill and trade of MH Jones & Co.

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 6 April 2024 | 139,276 |  | 513,535 |  | 652,811 |  |

| Additions | (139,276 | ) | 166,732 |  | 27,456 |  |

| Disposals | - |  | (260,951 | ) | (260,951 | ) |

| At 5 April 2025 | - |  | 419,316 |  | 419,316 |  |

| DEPRECIATION

| At 6 April 2024 | - |  | 412,918 |  | 412,918 |  |

| Charge for year | - |  | 48,631 |  | 48,631 |  |

| Eliminated on disposal | - |  | (209,929 | ) | (209,929 | ) |

| At 5 April 2025 | - |  | 251,620 |  | 251,620 |  |

| NET BOOK VALUE

| At 5 April 2025 | - |  | 167,696 |  | 167,696 |  |

| At 5 April 2024 | 139,276 |  | 100,617 |  | 239,893 |  |

| On 8 April 2016 the land and buildings owned equally by M L Winston and A R Harrison were transferred at historic cost to the limited liability partnership. M L Winston and A R Harrison retain equal ownership on the land and buildings within the limited liability partnership, with no ownership rights in the land and buildings accruing or vesting in any other partner joining or leaving the limited liability partnership,

UHY Hacker Young (Birmingham) LLP (Registered number: OC327581)

Notes to the Financial Statements - continued

for the Year Ended 5 April 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 73,859 |  | 75,242 |  |

| Other debtors | 278,995 |  | 38,994 |  |

352,854 |  | 114,236 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 3,072 |  |

| Trade creditors | 64,919 |  | 83,920 |  |

| Amounts owed to participating interests | 332,700 |  | - |  |

| Taxation and social security | 48,631 |  | 81,307 |  |

| Other creditors | 412,555 |  | 389,778 |  |

858,805 |  | 558,077 |  |