REGISTERED NUMBER: OC418236 (England and Wales)

Report of the Members and

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Drome Architects LLP

Page

General Information

1

Report of the Members

2

Balance Sheet

3

Notes to the Financial Statements

5

DESIGNATED MEMBERS:

T Kirby

D N Kirby

Mrs V L Wilkinson

REGISTERED OFFICE:

4 Seymour Street

Liverpool

Merseyside

L3 5PF

REGISTERED NUMBER:

OC418236 (England and Wales)

ACCOUNTANTS:

Clayton and Clayton Accountants LLP

Chartered Certified Accountants

64 Market Street

New Mills

HIGH PEAK

SK22 4AA

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

DESIGNATED MEMBERS

The designated members during the year under review were:

T Kirby

D N Kirby

Mrs V L Wilkinson

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £59,479 (2024 - £5,156 loss).

MEMBERS' INTERESTS

Members continue to support the business. Members have agreed not to withdrawn their capital until such time as all members capital accounts are showing available monies can be drawn.

ON BEHALF OF THE MEMBERS:

T Kirby - Designated member

21 April 2026

FIXED ASSETS

Tangible assets

4

2,277

2,242

CURRENT ASSETS

Stocks

2,500

2,500

Debtors

5

231,605

197,195

Cash at bank

27,887

76,918

261,992

276,613

CREDITORS

Amounts falling due within one year

6

97,097

112,405

NET CURRENT ASSETS

164,895

164,208

TOTAL ASSETS LESS CURRENT LIABILITIES

167,172

166,450

CREDITORS

Amounts falling due after more than one year

7

550

7,750

NET ASSETS ATTRIBUTABLE TO MEMBERS

166,622

158,700

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

166,622

158,700

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

166,622

158,700

Amounts due from members

5

(186,120

)

(177,107

)

(19,498

)

(18,407

)

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.

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 21 April 2026 and were signed by:

Mrs V L Wilkinson - Designated member

D N Kirby - Designated member

1.	STATUTORY INFORMATION

Drome Architects 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.

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

-

25% on reducing balance

Computer equipment

-

straight line over 3 years

Work in progress

Valuation is based on time spent at cost.

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 3 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

20,537

Additions

1,140

At 31 July 2025

21,677

DEPRECIATION

At 1 August 2024

18,295

Charge for year

1,105

At 31 July 2025

19,400

NET BOOK VALUE

At 31 July 2025

2,277

At 31 July 2024

2,242

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

76,721

49,726

Bad debt provision

(31,236

)

(29,638

)

Amounts due from members

186,120

177,107

231,605

197,195

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Loans

7,800

7,800

Payments on account

21,308

49,108

Trade creditors

-

2,217

Social security and other taxes

14,947

13,445

VAT

38,601

37,483

Pension creditor

441

352

Accruals and deferred income

12,000

-

Accrued expenses

2,000

2,000

97,097

112,405

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Loans

550

7,750

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans due form members will rank behind main trade creditors.

9.	RELATED PARTY DISCLOSURES

The company was charged rent from the SIPP of Mr D Kirby - Member of £1,500 (2024 - £10,750).