REGISTERED NUMBER: OC354589 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Spencer Munson LLP

Page

Balance Sheet

1

Notes to the Financial Statements

2

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

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.