REGISTERED NUMBER: OC357286 (England and Wales)

Financial Statements

for the Year Ended 31st March 2026

for

Robert Pinkus & Co LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DESIGNATED MEMBERS:

Mr G Assalone

Mr D A Pinkus

Mr R D Pinkus

REGISTERED OFFICE:

1 Winckley Court

Chapel Street

Preston

Lancashire

PR1 8BU

REGISTERED NUMBER:

OC357286 (England and Wales)

ACCOUNTANTS:

Towers + Gornall Ltd

Chartered Certified Accountants

River View

96 High Street

Garstang

Preston

Lancashire

PR3 1WZ

FIXED ASSETS

Property, plant and equipment

4

57,155

74,964

CURRENT ASSETS

Debtors

5

73,969

136,126

Cash at bank and in hand

200,351

196,236

274,320

332,362

CREDITORS

Amounts falling due within one year

6

166,187

111,267

NET CURRENT ASSETS

108,133

221,095

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

165,288

296,059

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

165,288

296,059

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

165,288

296,059

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 26th June 2026 and were signed by:

Mr D A Pinkus - Designated member

Mr G Assalone - Designated member

1.	STATUTORY INFORMATION

Robert Pinkus & Co 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.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc

-

25% on reducing balance and 15% on reducing balance

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 4 (2025 - 4 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1st April 2025

181,907

Additions

1,014

At 31st March 2026

182,921

DEPRECIATION

At 1st April 2025

106,943

Charge for year

18,823

At 31st March 2026

125,766

NET BOOK VALUE

At 31st March 2026

57,155

At 31st March 2025

74,964

5.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

11,121

84,343

Other debtors

47,848

36,783

58,969

121,126

Amounts falling due after more than one year:

Amounts recoverable on contract

15,000

15,000

Aggregate amounts

73,969

136,126

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

102,238

49,450

Taxation and social security

49,942

59,030

Other creditors

14,007

2,787

166,187

111,267

7.

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.