REGISTERED NUMBER: OC401100 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

CLM Surveyors LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

N J Allen

C J Dorrell

REGISTERED OFFICE:

Quatro House

Frimley Road

Camberley

Surrey

GU16 7ER

REGISTERED NUMBER:

OC401100 (England and Wales)

ACCOUNTANTS:

Lane Monnington Welton

Chartered Accountants

Riverside View

Basing Road

Old Basing

Basingstoke

Hampshire

RG24 7AL

FIXED ASSETS

Tangible assets

4

45,775

61,145

CURRENT ASSETS

Stocks

10,000

10,000

Debtors

5

64,513

28,617

Cash at bank

66,205

76,691

140,718

115,308

CREDITORS

Amounts falling due within one year

6

37,510

34,657

NET CURRENT ASSETS

103,208

80,651

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

148,983

141,796

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

148,983

141,796

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

148,983

141,796

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 10 June 2026 and were signed by:

C J Dorrell - Designated member

1.	STATUTORY INFORMATION

CLM Surveyors 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

The turnover shown in the profit and loss account represents amounts receivable for professional fees and services, exclusive of VAT and adjusted for work in progress.

In respect of long term contracts and contracts for ongoing services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long term contracts and contracts for ongoing services is recognised by reference to the stage of completion.

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 cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Work in progress

Work in progress is valued at recoverable net invoiced value.

Financial instruments

Debtors and creditors payable/receivable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

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.

Impairment

Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

6,604

108,277

3,222

118,103

Additions

487

-

-

487

Disposals

(745

)

-

-

(745

)

At 31 March 2026

6,346

108,277

3,222

117,845

DEPRECIATION

At 1 April 2025

4,380

49,356

3,222

56,958

Charge for year

1,126

14,731

-

15,857

Eliminated on disposal

(745

)

-

-

(745

)

At 31 March 2026

4,761

64,087

3,222

72,070

NET BOOK VALUE

At 31 March 2026

1,585

44,190

-

45,775

At 31 March 2025

2,224

58,921

-

61,145

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

58,063

23,795

Other debtors

6,450

4,822

64,513

28,617

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

1,170

545

Taxation and social security

31,985

27,695

Other creditors

4,355

6,417

37,510

34,657

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank below other creditors.

There are no restrictions on the ability of members to reduce the amount of members' other interests.