Limited Liability Partnership registration number OC304784
Dixcart Audit LLP
Financial Statements
For the year ended
31 December 2025
Dixcart Audit LLP
Contents
Page
LLP Information
1
Members' report
2
Statement of income and retained earnings
3
Statement of financial position
4
Notes to the financial statements
5 - 6
The following statement does not form part of the financial statements
Detailed income statement
7
Dixcart Audit LLP
Limited Liability Partnership Information
- 1 -
Designated members
J.M.F. Wigram
Dixcart Group UK Holding Limited
LLP registration number
OC304784
Registered office
Dixcart House
Addlestone Road
Bourne Business Park
Addlestone
Surrey
KT15 2LE
Dixcart Audit LLP
Members' Report
For the year ended 31 December 2025
- 2 -

The members present their annual report and financial statements for the year ended 31 December 2025.

Principal activities

The principal activity of the limited liability partnership continued to be that of providing audit, accountancy and related services.

Members' drawings, contributions and repayments

The members' drawing policy allows each member to draw a proportion of their profit share, subject to the cash requirements of the business.

A member's capital requirement is linked to their share of profit and the financing requirement of the l imited liability partnership. R etiring members are repaid their capital at current value.

Designated members

The designated members who held office during the year and up to the date of signature of the financial statements were as follows:

J.M.F. Wigram
Dixcart Group UK Holding Limited
Statement of members' responsibilities

The members are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) requires the members to prepare financial statements for each financial year. Under that law the members have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice. Under company law (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) the members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the limited liability partnership and of the profit or loss of the limited liability partnership for that period. In preparing these financial statements, the members are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent;

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the limited liability partnership will continue in business.

The members are responsible for keeping adequate accounting records that are sufficient to show and explain the limited liability partnership’s transactions and disclose with reasonable accuracy at any time the financial position of the limited liability partnership and enable them to ensure that the financial statements comply with the Companies Act 2006 (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008). They are also responsible for safeguarding the assets of the limited liability partnership and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small LLPs exemption

This report has been prepared in accordance with the special provisions relating to small LLP s within Part 15 of the Companies Act 2006.

Approved by the members on 9 April 2026 and signed on behalf by:
09 April 2026
J.M.F. Wigram
Designated Member
Dixcart Audit LLP
Statement Of Income And Retained Earnings
For the year ended 31 December 2025
- 3 -
2025
2024
£
£
Turnover
159,353
120,493
Administrative expenses
(159,353)
(120,493)
Profit for the financial year before members' remuneration and profit shares
-
0
-
0
Retained earnings at 1 January 2025
-
-
Retained earnings at 31 December 2025
-
-

The income statement has been prepared on the basis that all operations are continuing operations.

The notes on pages 5 to 6 form part of these financial statements.

Dixcart Audit LLP
Statement Of Financial Position
As at 31 December 2025
- 4 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
4
58,080
25,662
Cash at bank and in hand
5,124
3,531
63,204
29,193
Creditors: amounts falling due within one year
5
(63,204)
(29,193)
Net current assets and net assets attributable to members
-
-
Represented by:

The notes on pages 5 to 6 form part of these financial statements.

For the financial year ended 31 December 2025 the limited liability partnership 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 relating to small limited liability partnerships.

The members acknowledge their responsibilities for complying with the requirements of the Act as applied to limited liability partnerships with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime.

The financial statements were approved by the members and authorised for issue on 9 April 2026 and are signed on their behalf by:
09 April 2026
J.M.F. Wigram
Designated member
Limited Liability Partnership registration number OC304784 (England and Wales)
Dixcart Audit LLP
Notes To The Financial Statements
For the year ended 31 December 2025
- 5 -
1
General information

Dixcart Audit LLP is a limited liability partnership incorporated in England and Wales. The registered office is Dixcart House, Addlestone Road, Bourne Business Park, Addlestone, Surrey, KT15 2LE.

2
Accounting policies
2.1
Basis of preparation

These financial statements have been prepared in accordance with the Statement of Recommended Practice "Accounting by Limited Liability Partnerships" issued in December 2021, together with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the limited liability partnership. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

2.2
Going concern

The financial statements have been prepared on the going concern basis which assumes that the LLP will continue in operation for the foreseeable future. The members consider this basis to be appropriate.

2.3
Turnover

Turnover represents the amounts recoverable for the services provided to clients, excluding value added tax, under contractual obligations which are performed gradually over time.

Turnover also includes amounts recoverable on incomplete contracts at the year end in accordance with the treatment of long term work in progress.

2.4
Members' participating interests

Members' participation rights are the rights of a member against the LLP that arise under the m embers' 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 section 22 of FRS 102. A member's participation rights including amounts subscribed or otherwise contributed by members, for example members' capital, are classed as liabilities unless the LLP has an unconditional right to refuse payment to members, in which case they are classified as equity.

All amounts due to members that are classified as liabilities are presented within 'Loans and other debts due to members' and, where such an amount relates to current year profits, they are recognised within ‘Members' remuneration charged as an expense’ in arriving at the relevant year’s result. Undivided amounts that are classified as equity are shown within ‘Members' other interests’. Amounts recoverable from members are presented as debtors and shown as amounts due from members within members’ interests.

2.5
Financial instruments

The limited liability partnership has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Dixcart Audit LLP
Notes To The Financial Statements
For the year ended 31 December 2025
2
Accounting policies
(Continued)
- 6 -
Basic financial assets

Basic financial assets, which include debtors and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less.

2.6
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

3
Employees

The LLP employed no persons during the current and preceding years.

4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
58,080
19,493
Other debtors
-
6,169
58,080
25,662
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,843
1,556
Taxation and social security
10,568
-
Other creditors
50,793
27,637
63,204
29,193
6
Loans and other debts due to members

In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.

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