REGISTERED NUMBER: OC353912 (England and Wales)

ROLAND ROBINSONS AND FENTONS LLP

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page

General Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

5

DESIGNATED MEMBERS:

R J Castle

R T Evans

Mrs C A Jackson

Mrs L E Bulmer

Miss H Walsh

REGISTERED OFFICE:

87-89 Adelaide Street

Blackpool

Lancashire

FY1 4LX

REGISTERED NUMBER:

OC353912 (England and Wales)

ACCOUNTANTS:

Rushtons

Chartered Accountants

Avroe House

Avroe Crescent

Blackpool Business Park

Blackpool

Lancashire

FY4 2DP

FIXED ASSETS

Intangible assets

4

18,674

24,000

Tangible assets

5

48,708

2,558

67,382

26,558

CURRENT ASSETS

Stocks

570,563

440,182

Debtors

212,907

195,145

Cash at bank and in hand

296,467

467,071

1,079,937

1,102,398

CREDITORS

Amounts falling due within one year

331,631

146,964

NET CURRENT ASSETS

748,306

955,434

TOTAL ASSETS LESS CURRENT LIABILITIES

815,688

981,992

CREDITORS

Amounts falling due after more than one year

32,186

-

NET ASSETS ATTRIBUTABLE TO MEMBERS

783,502

981,992

LOANS AND OTHER DEBTS DUE TO MEMBERS

6

568,502

691,992

MEMBERS' OTHER INTERESTS

Capital accounts

215,000

290,000

783,502

981,992

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

6

568,502

691,992

Members' other interests

215,000

290,000

783,502

981,992

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 July 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 July 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 24 April 2026 and were signed by:

Mrs C A Jackson - Designated member

1.	STATUTORY INFORMATION

Roland Robinsons and Fentons 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.

The financial statements are presented in sterling, which is the functional currency of the LLP. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Turnover represents the net invoiced sales of services, excluding value added tax.

Goodwill

Goodwill, being the amount recognised on the introduction of new members into the business, is being amortised over its estimated useful life of 10 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.

Computer software is being amortised evenly over its estimated useful life of three years.

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

-

20% on reducing balance

Computer equipment

-

20% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 23 (2024 - 20 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 August 2024

and 31 July 2025

142,130

AMORTISATION

At 1 August 2024

118,130

Amortisation for year

5,326

At 31 July 2025

123,456

NET BOOK VALUE

At 31 July 2025

18,674

At 31 July 2024

24,000

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 August 2024

209,946

Additions

46,539

At 31 July 2025

256,485

DEPRECIATION

At 1 August 2024

207,388

Charge for year

389

At 31 July 2025

207,777

NET BOOK VALUE

At 31 July 2025

48,708

At 31 July 2024

2,558

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. There is no provision for specific legally enforceable protection afforded to creditors in such an event.

There are no restrictions or limitations on the ability of the members to reduce the amount of 'Members' other interests'.