IRIS Accounts Production v26.1.10.61 OC310546 designated member 1.1.25 31.12.25 31.12.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh OC310546 2024-12-31 OC310546 2025-12-31 OC310546 2025-01-01 2025-12-31 OC310546 2023-12-31 OC310546 2024-01-01 2024-12-31 OC310546 2024-12-31 OC310546 ns15:EnglandWales 2025-01-01 2025-12-31 OC310546 ns14:PoundSterling 2025-01-01 2025-12-31 OC310546 ns10:PartnerLLP1 2025-01-01 2025-12-31 OC310546 ns10:LimitedLiabilityPartnershipLLP 2025-01-01 2025-12-31 OC310546 ns10:SmallEntities 2025-01-01 2025-12-31 OC310546 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 OC310546 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 OC310546 ns10:LimitedLiabilityPartnershipsSORP 2025-01-01 2025-12-31 OC310546 ns10:FullAccounts 2025-01-01 2025-12-31 OC310546 1 2025-01-01 2025-12-31 OC310546 ns10:PartnerLLP2 2025-01-01 2025-12-31 OC310546 ns10:PartnerLLP3 2025-01-01 2025-12-31 OC310546 ns10:PartnerLLP4 2025-01-01 2025-12-31 OC310546 ns10:PartnerLLP5 2025-01-01 2025-12-31 OC310546 ns10:PartnerLLP6 2025-01-01 2025-12-31 OC310546 ns10:RegisteredOffice 2025-01-01 2025-12-31 OC310546 ns5:CurrentFinancialInstruments 2025-12-31 OC310546 ns5:CurrentFinancialInstruments 2024-12-31 OC310546 ns5:NetGoodwill 2025-01-01 2025-12-31 OC310546 ns5:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 OC310546 ns5:LeaseholdImprovements 2025-01-01 2025-12-31 OC310546 ns5:FurnitureFittings 2025-01-01 2025-12-31 OC310546 ns5:MotorVehicles 2025-01-01 2025-12-31 OC310546 ns5:ComputerEquipment 2025-01-01 2025-12-31 OC310546 ns5:NetGoodwill 2024-12-31 OC310546 ns5:NetGoodwill 2025-12-31 OC310546 ns5:NetGoodwill 2024-12-31 OC310546 ns5:LeaseholdImprovements 2024-12-31 OC310546 ns5:FurnitureFittings 2024-12-31 OC310546 ns5:MotorVehicles 2024-12-31 OC310546 ns5:ComputerEquipment 2024-12-31 OC310546 ns5:LeaseholdImprovements 2025-12-31 OC310546 ns5:FurnitureFittings 2025-12-31 OC310546 ns5:MotorVehicles 2025-12-31 OC310546 ns5:ComputerEquipment 2025-12-31 OC310546 ns5:LeaseholdImprovements 2024-12-31 OC310546 ns5:FurnitureFittings 2024-12-31 OC310546 ns5:MotorVehicles 2024-12-31 OC310546 ns5:ComputerEquipment 2024-12-31 OC310546 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 OC310546 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 OC310546 ns5:WithinOneYear 2025-12-31 OC310546 ns5:WithinOneYear 2024-12-31 OC310546 ns5:BetweenOneFiveYears 2025-12-31 OC310546 ns5:BetweenOneFiveYears 2024-12-31 OC310546 ns5:MoreThanFiveYears 2025-12-31 OC310546 ns5:MoreThanFiveYears 2024-12-31 OC310546 ns5:AllPeriods 2025-12-31 OC310546 ns5:AllPeriods 2024-12-31

REGISTERED NUMBER: OC310546 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| ROBINSON & HALL LLP |

ROBINSON & HALL LLP (REGISTERED NUMBER: OC310546)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

General Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

ROBINSON & HALL LLP

GENERAL INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DESIGNATED MEMBERS: | S W Home Limited

| D J Jones Limited

| A J Capel Limited

| D J Sawford Limited

| A B R Jenkinson Limited

| Polly Sewell Limited

| REGISTERED OFFICE: | Unit 1 Highfield Court

| Highfield Road

| Oakley

| Bedford

| Bedfordshire

| MK43 7TA

| REGISTERED NUMBER: | OC310546 (England and Wales)

| ACCOUNTANTS: | Duncan and Toplis Limited

| Pinnacle House

| 1 Pinnacle Way

| Derby

| Derbyshire

| DE24 8ZS

ROBINSON & HALL LLP (REGISTERED NUMBER: OC310546)

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 53,001 |  | 67,039 |  |

53,001 |  | 67,039 |  |

CURRENT ASSETS

Work in progress | 403,980 |  | 506,478 |  |

Debtors | 6 | 367,884 |  | 445,053 |  |

Cash at bank and in hand | 1,527,502 |  | 769,812 |  |

2,299,366 |  | 1,721,343 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,027,475 |  | 492,508 |  |

NET CURRENT ASSETS | 1,271,891 |  | 1,228,835 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 1,324,892 |  | 1,295,874 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 9 | 703,685 |  | 674,667 |  |

MEMBERS' OTHER INTERESTS

Capital accounts | 621,207 |  | 621,207 |  |

1,324,892 |  | 1,295,874 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 9 | 703,685 |  | 674,667 |  |

Members' other interests | 621,207 |  | 621,207 |  |

1,324,892 |  | 1,295,874 |  |

ROBINSON & HALL LLP (REGISTERED NUMBER: OC310546)

BALANCE SHEET - continued

31 DECEMBER 2025

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 December 2025.

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 30 June 2026 and were signed by:

A B R Jenkinson Limited - Designated member

ROBINSON & HALL LLP (REGISTERED NUMBER: OC310546)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Robinson & Hall 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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of one years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Office improvements | - | 33% on cost

| Fixtures and fittings | - | 25% on reducing balance

| Office equipment | - | 50% on reducing balance

| Software | - | 25% on cost

| 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.

| Revenue recognition

| Revenue represents amounts chargeable to clients for professional services provided during the year, net of any sales tax. Services to clients, which at the balance sheet date have not been billed, have been recognised as revenue. Revenue is recognised by reference to an assessment of the fair value of the services provided at the balance sheet date as a proportion of the total value of the engagement. Provision is made against unbilled revenue on those engagements where the right to receive payment is contingent on factors outside the control of the company.

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was 35 (2024 - 32 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 5,657 |  |

| AMORTISATION

| At 1 January 2025

| and 31 December 2025 | 5,657 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

ROBINSON & HALL LLP (REGISTERED NUMBER: OC310546)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Office |  | and |  | Office |

| improvements |  | fittings |  | equipment |  | Software |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 137,741 |  | 24,003 |  | 158,748 |  | 5,400 |  | 325,892 |  |

| Additions | - |  | 3,603 |  | 30,329 |  | - |  | 33,932 |  |

| At 31 December 2025 | 137,741 |  | 27,606 |  | 189,077 |  | 5,400 |  | 359,824 |  |

| DEPRECIATION

| At 1 January 2025 | 106,064 |  | 16,306 |  | 131,083 |  | 5,400 |  | 258,853 |  |

| Charge for year | 16,148 |  | 2,825 |  | 28,997 |  | - |  | 47,970 |  |

| At 31 December 2025 | 122,212 |  | 19,131 |  | 160,080 |  | 5,400 |  | 306,823 |  |

| NET BOOK VALUE

| At 31 December 2025 | 15,529 |  | 8,475 |  | 28,997 |  | - |  | 53,001 |  |

| At 31 December 2024 | 31,677 |  | 7,697 |  | 27,665 |  | - |  | 67,039 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 336,239 |  | 411,528 |  |

| Prepayments | 31,645 |  | 33,525 |  |

367,884 |  | 445,053 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 197,863 |  | 168,433 |  |

| Social security and other taxes | 34,359 |  | 24,135 |  |

| VAT | 359,610 |  | 211,229 |  |

| Other creditors | 242,336 |  | - |  |

| Accruals and deferred income | 193,307 |  | 88,711 |  |

1,027,475 |  | 492,508 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 68,378 |  | 77,504 |  |

| Between one and five years | 230,016 |  | 68,378 |  |

| In more than five years | 148,723 |  | 378,424 |  |

447,117 |  | 524,306 |  |

ROBINSON & HALL LLP (REGISTERED NUMBER: OC310546)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| The capital (whether classified as a liability or equity) of an LLP may be reduced by agreement of the members either by repayment or by the conversion of equity capital into liability capital or other debt. In the absence of agreement to the contrary, unsecured debt due to members will rank equally with debts due to other unsecured creditors in a winding up.