TANNER ROSE AND PARTNERS LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC384232

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		363		1,312

			363		1,312
CURRENT ASSETS
Debtors	5	276,128		176,246
Cash at bank and in hand		274,428		200,267

		550,556		376,513
Creditors: Amounts Falling Due Within One Year	6	(658,670 )		(542,310 )

NET CURRENT ASSETS (LIABILITIES)			(108,114 )		(165,797 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(107,751 )		(164,485 )

NET LIABILITIES ATTRIBUTABLE TO MEMBERS			(107,751 )		(164,485 )

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		330,611		296,563

			330,611		296,563

Equity
Members' other interests
Members' capital		(408,362)		(461,048)
Other reserves		(30,000)		-

			(438,362)		(461,048)

			(107,751)		(164,485)

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			330,611		296,563
Members' other interests			(438,362)		(461,048)

			(107,751)		(164,485)

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TANNER ROSE AND PARTNERS LLP

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the LLP 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 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr Ian Tanner

Designated Member

18/05/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

TANNER ROSE AND PARTNERS LLP is a limited liability partnership, incorporated in England & Wales, registered number OC384232 . The Registered Office is 76 Shortheath Road, Moira, Swadlincote, Leicestershire, DE12 6AL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is from the rendering of rating advisory and associated services.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% per annum on a straight line basis
Computer Equipment	25% per annum on a straight line basis

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 2 (2025: 2)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	2,715	17,284	19,999

As at 31 March 2026	2,715	17,284	19,999

Depreciation
As at 1 April 2025	2,596	16,091	18,687
Provided during the period	110	839	949

As at 31 March 2026	2,706	16,930	19,636

Net Book Value
As at 31 March 2026	9	354	363

As at 1 April 2025	119	1,193	1,312

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TANNER ROSE AND PARTNERS LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	258,134	162,159
Prepayments and accrued income	17,884	13,977
Other debtors	110	110

	276,128	176,246

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	104,444	10,706
VAT	54,684	263
Other creditors	499,542	531,341

	658,670	542,310

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