REGISTERED NUMBER: OC418863 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

Newton Kearns LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

P M Kearns

P D Newton

Ms F Petterson

REGISTERED OFFICE:

43 Eagle Street

London

WC1R 4AT

REGISTERED NUMBER:

OC418863 (England and Wales)

ACCOUNTANTS:

CSL Partnership (Addlestone) Limited

Chartered Certified Accountants

238 Station Road

Addlestone

Surrey

KT15 2PS

FIXED ASSETS

Property, plant and equipment

4

5,255

10,168

CURRENT ASSETS

Debtors

5

794,660

735,335

Cash at bank and in hand

460,413

415,240

1,255,073

1,150,575

CREDITORS

Amounts falling due within one year

6

(110,304

)

(150,238

)

NET CURRENT ASSETS

1,144,769

1,000,337

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

1,150,024

1,010,505

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

1,040,024

910,505

MEMBERS' OTHER INTERESTS

Capital accounts

110,000

100,000

1,150,024

1,010,505

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

1,040,024

910,505

Members' other interests

110,000

100,000

1,150,024

1,010,505

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 March 2026.

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 1 May 2026 and were signed by:

P M Kearns - Designated member

P D Newton - Designated member

1.	STATUTORY INFORMATION

Newton Kearns 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

Revenue 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

-

33% on cost

Computer equipment

-

33% on 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 5 (2025 - 6 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

11,516

29,868

41,384

Additions

409

4,043

4,452

At 31 March 2026

11,925

33,911

45,836

DEPRECIATION

At 1 April 2025

7,458

23,758

31,216

Charge for year

3,464

5,901

9,365

At 31 March 2026

10,922

29,659

40,581

NET BOOK VALUE

At 31 March 2026

1,003

4,252

5,255

At 31 March 2025

4,058

6,110

10,168

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

486,424

403,260

Amounts recoverable on contract

217,590

242,082

Other debtors

90,646

89,993

794,660

735,335

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

28,474

31,436

Taxation and social security

59,569

75,960

Other creditors

22,261

42,842

110,304

150,238

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members (other that members' classified as debt) ranks after all other creditors in terms of repayment.