Limited Liability Partnership registration number OC416234 (England and Wales)
C G H FINANCIAL LLP
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
C G H FINANCIAL LLP
LIMITED LIABILITY PARTNERSHIP INFORMATION
Designated members
Mr C G Hanson
Mrs J E Hanson
LLP registration number
OC416234
Registered office
Snowdrop Cottage
Addis Lane
Cutnall Green
Droitwich
Worcestershire
WR9 0NB
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
NatWest Bank Plc
250 Bishopsgate
London
EC2M 4AA
C G H FINANCIAL LLP
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
C G H FINANCIAL LLP
BALANCE SHEET
AS AT 31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
351
17,006
Current assets
Debtors
4
426,771
571,856
Cash at bank and in hand
3,986
9,956
430,757
581,812
Creditors: amounts falling due within one year
5
(147,157)
(87,302)
Net current assets
283,600
494,510
Total assets less current liabilities and net assets attributable to members
283,951
511,516
Represented by:
Loans and other debts due to members within one year
Amounts due in respect of profits
283,951
511,516

For the financial year ended 31 March 2026 the limited liability partnership 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 relating to small limited liability partnerships.

The members acknowledge their responsibilities for complying with the requirements of the Act as applied to limited liability partnerships with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships' regime.

T he members of the limited liability partnership have elected not to include a copy of the profit and loss account within the financial statements.

The financial statements were approved by the members and authorised for issue on 2 June 2026 and are signed on their behalf by:
02 June 2026
Mr C G Hanson
Designated member
Limited Liability Partnership registration number OC416234 (England and Wales)
C G H FINANCIAL LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Limited liability partnership information

C G H Financial LLP is a limited liability partnership incorporated in England and Wales. The registered office is Snowdrop Cottage, Addis Lane, Cutnall Green, Droitwich, Worcestershire, WR9 0NB.

The limited liability partnership's principal activities are disclosed in the Members' Report.

1.1
Accounting convention

These financial statements have been prepared in accordance with the Statement of Recommended Practice "Accounting by Limited Liability Partnerships" issued in December 2021, together with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the limited liability partnership. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents the amounts recoverable for the services provided to clients, under contractual obligations which are performed gradually over time.

If, at the balance sheet date, completion of contractual obligations is dependent on external factors (and thus outside the control of the Limited Liability Partnership), then revenue is recognised only when the event occurs. In such cases, costs incurred up to the balance sheet date are carried forward as work in progress.

1.3
Members' participating interests

Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed remuneration and profits).

Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with section 22 of FRS 102. A member's participation rights including amounts subscribed or otherwise contributed by members, for example members' capital, are classed as liabilities unless the LLP has an unconditional right to refuse payment to members, in which case they are classified as equity.

All amounts due to members that are classified as liabilities are presented within 'Loans and other debts due to members' and, where such an amount relates to current year profits, they are recognised within ‘Members' remuneration charged as an expense’ in arriving at the relevant year’s result. Undivided amounts that are classified as equity are shown within ‘Members' other interests’. Amounts recoverable from members are presented as debtors and shown as amounts due from members within members’ interests.

Once an unavoidable obligation has been created in favour of members through allocation of profits or other means, any undrawn profits remaining at the reporting date are shown as ‘Loans and other debts due to members’ to the extent they exceed debts due from a specific member.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

C G H FINANCIAL LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% on reducing balance
Computer equipment
33% on cost
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

1.5
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

2
Employees

The average number of persons (excluding members) employed by the partnership during the year was:

2026
2025
Number
Number
Total
0
0
3
Tangible fixed assets
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 April 2025
700
4,514
21,798
27,012
Disposals
-
-
(21,798)
(21,798)
At 31 March 2026
700
4,514
-
5,214
Depreciation and impairment
At 1 April 2025
632
3,924
5,450
10,006
Depreciation charged in the year
17
290
4,087
4,394
Eliminated in respect of disposals
-
-
(9,537)
(9,537)
At 31 March 2026
649
4,214
-
4,863
Carrying amount
At 31 March 2026
51
300
-
351
At 31 March 2025
68
590
16,348
17,006
C G H FINANCIAL LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
426,771
571,856
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
143,644
83,719
Other creditors
3,513
3,583
147,157
87,302
6
Loans and other debts due to members

In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.

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