REGISTERED NUMBER: OC310546 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ROBINSON & HALL LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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

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

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

-

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

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.