Limited Liability Partnership registration number OC414870 (England and Wales)
ROCK TOWNSEND ARCHITECTS LLP
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
ROCK TOWNSEND ARCHITECTS LLP
LIMITED LIABILITY PARTNERSHIP INFORMATION
Designated members
Mr David Gabbey
Mr Phillip Rogers
Mr Richard Sharp
Mr Steven Stokes
LLP registration number
OC414870
Registered office
The Old School
Exton Street
London
England
SE1 8UE
Accountants
Business Orchard LLP
The Grain Yard
5 Little Hays
Borehamwood
Hertfordshire
WD6 4DG
ROCK TOWNSEND ARCHITECTS LLP
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
ROCK TOWNSEND ARCHITECTS LLP
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
16,303
16,184
Current assets
Debtors
4
509,051
425,746
Cash at bank and in hand
1,106,713
983,845
1,615,764
1,409,591
Creditors: amounts falling due within one year
5
(475,593)
(395,655)
Net current assets
1,140,171
1,013,936
Total assets less current liabilities and net assets attributable to members
1,156,474
1,030,120
Represented by:
Loans and other debts due to members within one year
Total members' interests
1,156,474
1,030,120

T he members of the limited liability partnership have elected not to include a copy of the profit and loss account within the financial statements.

For the financial year ended 31 March 2026 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 and delivered 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 3 June 2026 and are signed on their behalf by:
03 June 2026
Mr David Gabbey
Mr Phillip Rogers
Designated member
Designated Member
Mr Richard Sharp
Mr Steven Stokes
Designated Member
Designated Member
Limited Liability Partnership Registration No. OC414870
ROCK TOWNSEND ARCHITECTS LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Limited liability partnership information

Rock Townsend Architects LLP is a limited liability partnership incorporated in England and Wales. The registered office is The Old School, Exton Street, London, England, SE1 8UE.

The limited liability partnership's principal activities are disclosed in the Members' Report.

1.1
Accounting convention

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.

1.2
Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

If, at the balance sheet date, completion of contractual obligations is dependent on external factors (and thus outside the control of the Limited Liability Partnership), then revenue is recognised only when the event occurs. In such cases, costs incurred up to the balance sheet date are carried forward as work in progress.

Once an unavoidable obligation has been created in favour of members through allocation of profits or other means, any undrawn profits remaining at the reporting date are shown as ‘Loans and other debts due to members’ to the extent they exceed debts due from a specific member.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
33.33% straight line
Computers
33.33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

1.4
Retirement benefits and post retirement payments to members

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.5
Leases

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

ROCK TOWNSEND ARCHITECTS LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
2
Employees

The average number of persons (excluding members) employed by the partnership during the year was:

2026
2025
Number
Number
Total
17
16
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2025
31,541
Additions
9,780
At 31 March 2026
41,321
Depreciation and impairment
At 1 April 2025
15,357
Depreciation charged in the year
9,661
At 31 March 2026
25,018
Carrying amount
At 31 March 2026
16,303
At 31 March 2025
16,184
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
396,869
303,371
Other debtors
112,182
122,375
509,051
425,746
ROCK TOWNSEND ARCHITECTS LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
117,372
90,956
Taxation and social security
147,320
103,509
Other creditors
210,901
201,190
475,593
395,655
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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