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REGISTERED NUMBER: OC415103 (England and Wales)

Report of the Members and

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Linton Reid LLP

Linton Reid LLP (Registered number: OC415103)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

General Information | 1 |

Report of the Members | 2 |

Accountants' Report | 3 |

Income Statement | 4 |

Balance Sheet | 5 |

Reconciliation of Members' Interests | 6 |

Notes to the Financial Statements | 8 |

Linton Reid LLP

General Information

for the Year Ended 31 December 2025

| DESIGNATED MEMBERS: | Linton London Investments Limited

| Henika Limited

| REGISTERED OFFICE: | The Maple Building

| 39/51 Highgate Road

| London

| NW5 1RT

| REGISTERED NUMBER: | OC415103 (England and Wales)

| ACCOUNTANTS: | TC Group

| First Floor

| Spitalfields House

| Stirling Way

| Borehamwood

| Hertfordshire

| WD6 2FX

Linton Reid LLP (Registered number: OC415103)

Report of the Members

for the Year Ended 31 December 2025

The members present their report with the financial statements of the LLP for the year ended 31 December 2025.

DESIGNATED MEMBERS

The designated members during the year under review were:

Linton London Investments Limited

Henika Limited

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The loss for the year before members' remuneration and profit shares was £710 (2024 - £2,931 loss).

MEMBERS' INTERESTS

Each member's subscription to the capital of the LLP is determined by their share of the profit and is repayable

following retirement from the LLP.

Details of changes in members' capital in the ended 31 December 2025 are set out in the Reconciliation of

members' interests.

Members are remunerated from the profits of the LLP and are required to make their own provision for pensions and other benefits. Profits are allocated and divided between members after finalisation of the financial statements. Members draw a proportion of their profit shares monthly during the year in which it is made, with the balance of profits being distributed after the year, subject to the cash requirements of the business.

ON BEHALF OF THE MEMBERS:

Linton London Investments Limited - Designated member

7 April 2026

Accountants' Report to the Members

on the Unaudited Financial Statements of

Linton Reid LLP

In accordance with the engagement letter, we have prepared for your approval the financial information of Linton Reid LLP for the year 31 December 2025 from the entity's accounting records and from information and explanations you have given us.

You have approved the financial information for the year 31 December 2025 and have acknowledged your responsibility for it, for the appropriateness of the financial reporting framework adopted and for providing all information and explanations necessary for its compilation.

We have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial information.

The financial information is provided exclusively to Linton Reid LLP for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

TC Group

First Floor

Spitalfields House

Stirling Way

Borehamwood

Hertfordshire

WD6 2FX

7 April 2026

Linton Reid LLP (Registered number: OC415103)

Income Statement

for the Year Ended 31 December 2025

| 31.12.25 |  | 31.12.24

£ | £ |

REVENUE | - |  | - |  |

Administrative expenses | (710 | ) | (2,931 | ) |

OPERATING LOSS and |

LOSS FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS | (710 | ) | (2,931 | ) |

Linton Reid LLP (Registered number: OC415103)

Balance Sheet

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 794 |  | 1,625 |  |

Cash at bank | 133 |  | 717 |  |

927 |  | 2,342 |  |

CREDITORS

Amounts falling due within one year | 5 | (925 | ) | (2,340 | ) |

NET CURRENT ASSETS | 2 |  | 2 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 2 |  | 2 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 6 | 2 |  | 2 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 6 | 2 |  | 2 |  |

Amounts due from members | 4 | (615 | ) | (1,406 | ) |

(613 | ) | (1,404 | ) |

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 December 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 in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 7 April 2026 and were signed by:

Linton London Investments Limited - Designated member

Linton Reid LLP (Registered number: OC415103)

Reconciliation of Members' Interests

for the Year Ended 31 December 2025

| EQUITY |  | DEBT |  | TOTAL

| Members' | Loans and other debts due to | MEMBERS'

| other | members less any amounts due | INTERESTS

| interests | from members in debtors |

| Members' |

| capital |

| Other |  | (classified |  | Other |

| reserves |  | as debt) |  | amounts |  | Total |  | Total

£ | £ | £ | £ | £ |

Amount due to members | 2 |  | - |  | 2 |  |

Amount due from members | - |  | (1,405 | ) | (1,405 | ) |

Balance at 1 January 2025 | - |  | 2 |  | (1,405 | ) | (1,403 | ) | (1,403 | ) |

Loss for the financial year available for discretionary division among members | (710 | ) | - |  | - |  | - |  | (710 | ) |

Members' interests after loss for the year | (710 | ) | 2 |  | (1,405 | ) | (1,403 | ) | (2,113 | ) |

Other divisions of loss | 710 |  | - |  | (710 | ) | (710 | ) | - |  |

Introduced by members | - |  | - |  | 1,500 |  | 1,500 |  | 1,500 |  |

Amount due to members | 2 |  | - |  | 2 |  |

Amount due from members | - |  | (615 | ) | (615 | ) |

Balance at 31 December 2025 | - |  | 2 |  | (615 | ) | (613 | ) | (613 | ) |

Linton Reid LLP (Registered number: OC415103)

Reconciliation of Members' Interests

for the Year Ended 31 December 2025

| EQUITY |  | DEBT |  | TOTAL

| Members' | Loans and other debts due to | MEMBERS'

| other | members less any amounts due | INTERESTS

| interests | from members in debtors |

| Members' |

| capital |

| Other |  | (classified |  | Other |

| reserves |  | as debt) |  | amounts |  | Total |  | Total

£ | £ | £ | £ | £ |

Amount due to members | 2 |  | - |  | 2 |  |

Amount due from members | - |  | (1,474 | ) | (1,474 | ) |

Balance at 1 January 2024 | - |  | 2 |  | (1,474 | ) | (1,472 | ) | (1,472 | ) |

Loss for the financial year available for discretionary division among members | (2,931 | ) | - |  | - |  | - |  | (2,931 | ) |

Members' interests after loss for the year | (2,931 | ) | 2 |  | (1,474 | ) | (1,472 | ) | (4,403 | ) |

Other divisions of loss | 2,931 |  | - |  | (2,931 | ) | (2,931 | ) | - |  |

Introduced by members | - |  | - |  | 3,000 |  | 3,000 |  | 3,000 |  |

Amount due to members | 2 |  | - |  | 2 |  |

Amount due from members | - |  | (1,406 | ) | (1,406 | ) |

Balance at 31 December 2024 | - |  | 2 |  | (1,405 | ) | (1,403 | ) | (1,403 | ) |

Linton Reid LLP (Registered number: OC415103)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

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

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Significant judgements and estimates

| In the application of the LLP's accounting policies, the members are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

| There are no significant judgements or estimates involved in the preparation of the financial statements.

Linton Reid LLP (Registered number: OC415103)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Schedule 1A of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Derecognition of financial assets

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Derecognition of financial liabilities

| Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Linton Reid LLP (Registered number: OC415103)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Members' participation rights

| Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed,remuneration and profits).

| Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with FRS 102. A member's participation right results in a liability unless the right to any payment is discretionary on the part of the LLP.

| Amounts subscribed or otherwise contributed by members, for example members' capital, are classed as equity if the LLP has an unconditional right to refuse payment to members. If the LLP does not have an unconditional right, such amounts are classified as liabilities.

| Where profits are automatically divided as they arise, so the LLP does not have an unconditional right to refuse payment, the amounts arising that are due to members are in the nature of liabilities. They are therefore treated as an expense in the profit and loss account of the relevant year. To the extent that they remain unpaid at the period end, they are shown as liabilities in the balance sheet. Conversely, where profits are divided only after a decision by the LLP or its representative, so that the LLP has an unconditional right to refuse payment, such profits are classed as an appropriation of equity rather than as an expense. They are therefore shown as a residual amount available for discretionary division among members in the profit or loss account and are equity appropriations in the balance sheet.

| Other amounts applied to members, for example remuneration paid under an employment contract and interest on capital balances, are treated in the same way as all other divisions of profits, as described above, according to whether the LLP has, in each case, an unconditional right to refuse payment.

| All amounts due to members that are classified as liabilities are presented in the balance sheet within loans and other debts due to members and are charged to the profit and loss account within 'members' remuneration charged as an expense'. Amounts due to members that are classified as equity are shown in the balance sheet within 'members' other interests'.

3. | EMPLOYEE INFORMATION

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

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts due from members | 615 |  | 1,406 |  |

| Prepayments | 179 |  | 219 |  |

794 |  | 1,625 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 266 |  | 840 |  |

| Accrued expenses | 659 |  | 1,500 |  |

925 |  | 2,340 |  |

6. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

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