REGISTERED NUMBER: OC332504 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2026

for

Abrahams Dresden LLP

Page

General Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

R M Abrahams

D Joseph

P Shinwell

S Beney

J Armstrong

J Herzog

I J Herbert

REGISTERED OFFICE:

111 Charterhouse Street

London

EC1M 6AW

REGISTERED NUMBER:

OC332504 (England and Wales)

ACCOUNTANTS:

Spencer Hyde Limited

272 Regents Park Road

London

N3 3HN

FIXED ASSETS

Tangible assets

4

42,283

48,883

CURRENT ASSETS

Stocks

50,000

50,000

Debtors

5

755,476

557,134

Cash in hand

340

186

805,816

607,320

CREDITORS

Amounts falling due within one year

6

236,617

192,824

NET CURRENT ASSETS

569,199

414,496

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

611,482

463,379

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

611,482

463,379

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

611,482

463,379

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 31st 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 18th June 2026 and were signed by:

R M Abrahams - Designated member

1.	STATUTORY INFORMATION

Abrahams Dresden LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Turnover comprises revenue recognised by the LLP in respect of services supplied, net of Value Added Tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

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 15 (2025 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2025

575,827

Additions

4,816

At 31st March 2026

580,643

DEPRECIATION

At 1st April 2025

526,944

Charge for year

11,416

At 31st March 2026

538,360

NET BOOK VALUE

At 31st March 2026

42,283

At 31st March 2025

48,883

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

660,585

541,024

Other debtors

94,891

16,110

755,476

557,134

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

161,568

118,767

Other creditors

75,049

74,057

236,617

192,824

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2026

2025

£

£

Amounts owed to members in respect of profits

611,482

463,379

Falling due within one year

611,482

463,379

Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.