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REGISTERED NUMBER: OC354589 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Spencer Munson LLP

| Spencer Munson LLP (Registered number: OC354589) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 2 |

| Spencer Munson LLP (Registered number: OC354589) |

Balance Sheet

31 March 2026

| 2026 |  | 2025

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 46,847 |  | 57,870 |  |

Cash at bank | 1,293 |  | 1,159 |  |

48,140 |  | 59,029 |  |

CREDITORS

Amounts falling due within one year | 5 | (48,140 | ) | (59,029 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET LIABILITIES ATTRIBUTABLE TO MEMBERS | - |  | - |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | - |  | - |  |

TOTAL MEMBERS' INTERESTS

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 8 July 2026 and were signed by:

S R Munson - Designated member

| Spencer Munson LLP (Registered number: OC354589) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Spencer Munson LLP is registered in England and Wales. The LLP's registered number and registered office address are as below:

| Registered number: | OC354589

| Registered office: | Kings House

| 101-135 Kings Road

| Brentwood

| Essex

| CM14 4DR

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships.

| Turnover

| Turnover represents the total invoice value, excluding value added tax, of sales made during the year.

| 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 15 (2025 - 16 ) .

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 21,696 |  | 57,619 |  |

| Amounts owed by related party | 24,658 |  | - |  |

| Other debtors | 493 |  | 251 |  |

46,847 |  | 57,870 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade creditors | 691 |  | 491 |  |

| Amounts owed to related party | - |  | 10,445 |  |

| Taxation and social security | 42,462 |  | 42,171 |  |

| Other creditors | 4,987 |  | 5,922 |  |

48,140 |  | 59,029 |  |

6. | LEASING AGREEMENTS

| The company's car leasing commitments are £23,356 (2025: £28,918).

7. | LOANS AND OTHER DEBTS DUE TO MEMBERS

| Loans and debts due to members rank behind with those in relation to other creditors.