Registered number
OC342161
Howard Roth LLP
Filleted Accounts
31 December 2025

Howard Roth LLP
Registered number: | OC342161
Balance Sheet
as at 31 December 2025
Notes |  | 2025 |  | 2024
£ | £
Current assets |  |  |  |  |
Debtors | 4 |  | 5,200 |  | 15,375
Cash at bank and in hand |  |  | 104,034 |  | 51,100
|  |  | 109,234 |  | 66,475
Creditors: amounts falling due within one year | 5 |  | (95,130) |  | (52,981)
Net current assets |  |  | 14,104 |  | 13,494
Total assets less current liabilities |  |  | 14,104 |  | 13,494
Creditors: amounts falling due after more than one year | 6 |  | (3,524) |  | (11,841)
Net assets attributable to members | 10,580 |  | 1,653
Represented by:
Loans and other debts due to members | 7 |  | (1,185,090) |  | (1,041,497)
Members' other interests
Members' capital classified as equity |  |  | 1,080 |  | 1,080
Other reserves |  |  | 1,194,590 |  | 1,042,070
|  |  | 1,195,670 |  | 1,043,150
|  |  | 10,580 |  | 1,653
Total members' interests
Loans and other debts due to members | 7 |  | (1,185,090) |  | (1,041,497)
Members' other interests |  |  | 1,195,670 |  | 1,043,150
|  |  | 10,580 |  | 1,653
For the year ended 31 December 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to LLPs).
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
These accounts were approved by the members on 2 April 2026 and signed on their behalf by:
Andrew Dinnie
Designated member

Howard Roth LLP
Notes to the Accounts
for the year ended 31 December 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
| 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Division of profits
| Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.
| Taxation
| Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery | over 5 years
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Members' capital
| Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the LLP | 9 |  | 8
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 January 2025 | 1,976
| At 31 December 2025 | 1,976
| Depreciation
| At 1 January 2025 | 1,976
| At 31 December 2025 | 1,976
| Net book value
| At 31 December 2025 | -
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 5,200 |  | 5,200
| Other debtors | - |  | 10,175
|  |  |  |  |  | 5,200 |  | 15,375
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 15,571 |  | 4,344
| Trade creditors | 36,171 |  | 16,721
| Other taxes and social security costs | 43,387 |  | 31,916
| Other creditors | 1 |  | -
|  |  |  |  |  | 95,130 |  | 52,981
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 3,524 |  | 11,841
7 | Loans and other debts due to members | 2025 |  | 2024
£ | £
| Amounts due to members in respect of profits | (1,185,090) |  | (1,041,497)
| Amounts falling due within one year | (1,185,090) |  | (1,041,497)
| Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.
8 | Other information
| Howard Roth LLP is a limited liability partnership incorporated in England. Its registered office is:
| 317 Horn Lane
| Acton
| London W3 0BU

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