A & M Architectural Partnership LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC335520 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

A & M ARCHITECTURAL PARTNERSHIP LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Accountants' Report

7

DESIGNATED MEMBERS:

T Foster

A & M Assets LLP

S J Morgan

REGISTERED OFFICE:

28 Wilton Road

Bexhill on Sea

East Sussex

TN40 1EZ

REGISTERED NUMBER:

OC335520 (England and Wales)

ACCOUNTANTS:

Ashdown Hurrey

Chartered Accountants & Business Advisers

28 Wilton Road

Bexhill on Sea

East Sussex

TN40 1EZ

FIXED ASSETS

Intangible assets

4

390,000

487,500

Tangible assets

5

9,728

8,325

399,728

495,825

CURRENT ASSETS

Debtors

6

326,649

458,021

Cash at bank and in hand

620,477

453,658

947,126

911,679

CREDITORS

Amounts falling due within one year

7

836,881

821,105

NET CURRENT ASSETS

110,245

90,574

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

509,973

586,399

LOANS AND OTHER DEBTS DUE TO
MEMBERS

298

MEMBERS' OTHER INTERESTS

Capital accounts

932,175

911,101

Other reserves

(422,500

)

(325,000

)

509,973

586,399

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

298

Members' other interests

509,675

586,101

509,973

586,399

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 6 July 2026 and were signed by:

A & M Assets LLP - Designated member

S J Morgan - Designated member

1.	STATUTORY INFORMATION

A & M Architectural Partnership 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.

In preparing the financial statements, the members are required to make an assessment of the ability of the to LLP continue as a going concern. The members have considered all available evidence for the LLP which covers the 12 month period from the date of signing these financial statements. The members have paid particular attention to likely cashflow requirements and the future availability of adequate cashflow to the LLP.

On the basis of this consideration, the members are confident that the LLP has adequate resources to continue in operational existence and to meet its liabilities as they fall due for the foreseeable future. In reaching this conclusion they are satisfied that no material uncertainty exists. As a result of the above, the members have concluded that it remains appropriate to adopt a going concern basis of preparation in these financial statements and that no material uncertainty exists in reaching this conclusion.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax, except in respect of service contracts when turnover is recognised when the company receives the right to consideration.

Goodwill

Goodwill represents the amount paid in connection with the acquisition of a business in 2022. Intangible assets are amortised and also reviewed for impairment in any period in which events or changes in circumstances indicate the carrying value may not be fully recoverable.

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 reducing balance

Computer equipment

-

33% on cost

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.

Capital subscription and repayments

The capital requirements of the partnership are determined from time to time by the Designated Members. No interest is paid on capital.

Allocation of profits and drawings

The allocation of profits to those who were members during the year is made by unanimous vote of the Designated Members.

During the year members draw sums as agreed by the Designated Members, taking into account the partnership's cash requirements for operating and investing activities.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 8 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

812,500

AMORTISATION

At 1 April 2025

325,000

Charge for year

97,500

At 31 March 2026

422,500

NET BOOK VALUE

At 31 March 2026

390,000

At 31 March 2025

487,500

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 April 2025

40,154

41,156

81,310

Additions

-

8,945

At 31 March 2026

40,154

50,101

90,255

DEPRECIATION

At 1 April 2025

35,309

37,676

72,985

Charge for year

1,211

6,331

7,542

At 31 March 2026

36,520

44,007

80,527

NET BOOK VALUE

At 31 March 2026

3,634

6,094

9,728

At 31 March 2025

4,845

3,480

8,325

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

189,309

330,868

Amounts recoverable on contract

40,000

30,000

Other debtors

95,168

95,430

Prepayments

2,172

1,723

326,649

458,021

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade creditors

639,702

716,748

Social security and other taxes

9,440

8,998

VAT

51,693

71,478

Other creditors

130,570

1,930

Accrued expenses

5,476

21,951

836,881

821,105

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In accordance with our terms of engagement we have compiled the attached financial statements from the accounting records, information and explanations you have given to us.

The financial statements have been compiled using the going concern and historical cost basis. It is not intended to achieve full compliance with the provisions of UK Generally Accepted Accounting Principles.

This report is made to you, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to you that we have done so, and state those matters that we have agreed to state to you in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the person to whom this report is addressed for our work or for this report.

We have carried out this engagement in accordance with technical guidance issued by the Institute of Chartered Accountants in England & Wales and have complied with the ethical guidance laid down by the Institute.

You have approved the financial statements for the period described above, and have acknowledged your responsibility for them, for the appropriateness of the accounting basis and for providing all information and explanations necessary for their compilation.

We have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Ashdown Hurrey

Chartered Accountants & Business Advisers

28 Wilton Road

Bexhill on Sea

East Sussex

TN40 1EZ

6 July 2026