R. A. Leslie & Co. LLP

	Page
LLP Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

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Page 2

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: OC346841

		31 March 2025		30 June 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1,562,656		1,596,875
Tangible Assets	5		116,613		115,000
Shares in subsidiary company	6		2,000		1,000

			1,681,269		1,712,875
CURRENT ASSETS
Debtors	7	36,780		153,645
Cash at bank and in hand		104		8,275

		36,884		161,920
Creditors: Amounts Falling Due Within One Year	8	(345,302 )		(194,078 )

NET CURRENT ASSETS (LIABILITIES)			(308,418 )		(32,158 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,372,851		1,680,717

NET ASSETS ATTRIBUTABLE TO MEMBERS			1,372,851		1,680,717

REPRESENTED BY:
Equity
Members' other interests
Other reserves		1,372,851		1,680,717

			1,372,851		1,680,717

TOTAL MEMBERS' INTEREST
Members' other interests			1,372,851		1,680,717

			1,372,851		1,680,717

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R. A. Leslie & Co. LLP

Balance Sheet (continued)

As At 31 March 2025

For the period ending 31 March 2025 the LLP 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 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr R A Leslie

Designated Member

31 December 2025

The notes on pages 4 to 6 form part of these financial statements.

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Page 4

R. A. Leslie & Co. LLP

Notes to the Financial Statements

For the Period 1 July 2024 to 31 March 2025

Notes to the Financial Statements

1. General Information

R. A. Leslie & Co. LLP is a limited liability partnership, incorporated in England & Wales, registered number OC346841 . The Registered Office is Gowran House, 56 Broad Street, Chipping Sodbury, BS37 6AG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover represents the net amounts, exclusive of VAT, receivable during the year, for services provided.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 40 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	20% reducing balance
Computer Equipment	15% reducing balance

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the period was: 22 (2024: 21)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 July 2024	1,825,000

As at 31 March 2025	1,825,000

Amortisation
As at 1 July 2024	228,125
Provided during the period	34,219

As at 31 March 2025	262,344

...CONTINUED

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R. A. Leslie & Co. LLP

Notes to the Financial Statements (continued)

For the Period 1 July 2024 to 31 March 2025

Net Book Value
As at 31 March 2025	1,562,656

As at 1 July 2024	1,596,875

5. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 July 2024	94,825	159,325	254,150
Additions	-	19,057	19,057

As at 31 March 2025	94,825	178,382	273,207

Depreciation
As at 1 July 2024	31,825	107,325	139,150
Provided during the period	9,450	7,994	17,444

As at 31 March 2025	41,275	115,319	156,594

Net Book Value
As at 31 March 2025	53,550	63,063	116,613

As at 1 July 2024	63,000	52,000	115,000

6. Shares in subsidiary company

	Unlisted
	£
Cost or Valuation
As at 1 July 2024	1,000
Additions	1,000

As at 31 March 2025	2,000

Provision
As at 1 July 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	2,000

As at 1 July 2024	1,000

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R. A. Leslie & Co. LLP

Notes to the Financial Statements (continued)

For the Period 1 July 2024 to 31 March 2025

7. Debtors

	31 March 2025	30 June 2024
	£	£
Due within one year
Other debtors	36,780	153,645

8. Creditors: Amounts Falling Due Within One Year

	31 March 2025	30 June 2024
	£	£
Other creditors	345,302	194,078

Page 6

Designated Members	Mr R A Leslie
	Mr B P Leslie

LLP Registration Number	OC346841

Registered Office	Gowran House
	56 Broad Street
	Chipping Sodbury
	BS37 6AG