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Registration number: OC444092

EVMS Partners LLP
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

EVMS Partners LLP

Designated members
| D P Edgson P A Vipond A J Macpherson H L Snook

Registered office
| 45 Ludgate Hill London EC4M 7JU

EVMS Partners LLP

(Registration number: OC444092)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 3 | 12,252 | 12,068
Current assets |  |  |
Debtors | 4 | 940,808 | 666,919
Cash and short-term deposits |  | 403,556 | 164,759
|  | 1,344,364 | 831,678
Creditors: Amounts falling due within one year | 5 | (223,741) | (76,811)
Net current assets |  | 1,120,623 | 754,867
Net assets attributable to members |  | 1,132,875 | 766,935
Represented by: |  |  |
Members’ other interests |  |  |
Members' capital classified as equity |  | 333,333 | 333,333
Other reserves |  | 799,542 | 433,602
|  | 1,132,875 | 766,935
Total members' interests |  |  |
Amounts due from members |  | (369,073) | (291,335)
Equity |  | 1,132,875 | 766,935
|  | 763,802 | 475,600

For the year ending 31 March 2026 the limited liability partnership was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied to limited liability partnerships, relating to small entities.

These financial statements have been prepared and delivered in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime. As permitted by section 444 (5A) of the Companies Act 2006, the members have not delivered to the registrar a copy of the Profit and Loss Account.

The members acknowledge their responsibilities for complying with the requirements of the Act, as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 with respect to accounting records and the preparation of accounts.

EVMS Partners LLP

(Registration number: OC444092)
Balance Sheet as at 31 March 2026

The financial statements of EVMS Partners LLP (registered number OC444092) were approved by the Designated Members and authorised for issue on 2 June 2026. They were signed on behalf of the limited liability partnership by:

A J Macpherson Designated member

EVMS Partners LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

1 | Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

General information and basis of accounting

The limited liability partnership is incorporated in the United Kingdom under the Limited Liability Partnership Act 2000 and registered in England at 45 Ludgate Hill, London, EC4M 7JU. The principal activity of the limited liability partnership is that of a firm of Chartered Accountants.
These financial statements have been prepared using the historical cost convention.

Tangible fixed assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Depreciation is charged on a straight-line basis over three years.

Revenue recognition

Revenue is recognised to the extent that the limited liability partnership obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales tax or duty.

Members' remuneration and division of profits

Non-discretionary profit shares are accounted for as remuneration charged as an expense in the profit and loss account, Discretionary profit shares are accounted for as allocations of profits at the date on which they are determined. Unallocated profits and losses are included within other reserves.

Taxation

The taxation payable on the partnership's profits is the personal liability of the members. Consequently, neither partnership taxation nor related deferred taxation is accounted for in these financial statements.

2 | Particulars of employees

The average number of persons employed by the limited liability partnership during the year was 15 (2025 - 7).

EVMS Partners LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

3 | Tangible fixed assets

| Total £
Cost |
At 1 April 2025 | 21,123
Additions | 10,837
At 31 March 2026 | 31,960
Depreciation |
At 1 April 2025 | 9,055
Charge for the year | 10,653
At 31 March 2026 | 19,708
Net book value |
At 31 March 2026 | 12,252
At 31 March 2025 | 12,068

4 | Debtors

| 2026 £ | 2025 £
Trade debtors | 177,730 | 49,636
Other debtors | 670,279 | 551,078
Prepayments and accrued income | 92,799 | 66,205
| 940,808 | 666,919

5 | Creditors: Amounts falling due within one year

| 2026 £ | 2025 £
Trade creditors | 42,411 | 33,330
Other creditors | 16,725 | 3,785
Accruals and deferred income | 37,708 | 9,792
Taxation and social security | 126,897 | 29,904
| 223,741 | 76,811

EVMS Partners LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

6 | Obligations under operating leases

The total of future minimum lease payments is as follows:

| 2026 £ | 2025 £
Not later than one year | 69,027 | 48,792
Later than one year and not later than five years | 60,501 | 129,528
| 129,528 | 178,320