Cameron Barney LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC336756 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

CAMERON BARNEY LLP

Page

General Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

C R M Cameron

P H Norris

B N A Robertson

D Scribner

T C Strickland

REGISTERED OFFICE:

11 Manchester Square

London

W1U 3PW

REGISTERED NUMBER:

OC336756 (England and Wales)

FIXED ASSETS

Tangible assets

4

13,601

7,831

Investments

5

342,715

226,676

356,316

234,507

CURRENT ASSETS

Debtors

956,165

1,493,600

Cash at bank

1,150,786

1,134,072

2,106,951

2,627,672

CREDITORS

Amounts falling due within one year

656,722

891,448

NET CURRENT ASSETS

1,450,229

1,736,224

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO
MEMBERS

1,806,545

1,970,731

LOANS AND OTHER DEBTS DUE TO
MEMBERS

7

1,781,545

1,945,731

MEMBERS' OTHER INTERESTS

Capital accounts

25,000

1,806,545

1,970,731

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

1,781,545

1,945,731

Members' other interests

25,000

1,806,545

1,970,731

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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

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 13 July 2026 and were signed by:

P H Norris - Designated member

1.	STATUTORY INFORMATION

Cameron Barney 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents the provision of corporate finance services, excluding value added tax, performed during the year.

Turnover is recognised as the right to consideration arises and adjustments are made for accrued and deferred income.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33.33% on cost

Financial instruments

The company enters into basic financial instruments, which result in the recognition of financial assets and liabilities. Financial instruments are recognised at amortised cost, except for investments in shares which are measured at cost less impairment. At the end of each reporting period financial instruments are assessed for evidence of impairment, and changes are recognised in profit or loss.

Hire purchase and leasing commitments

Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable are charged to the profit and loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 16 (2025 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

15,835

Additions

12,789

Disposals

(4,420

)

At 31 March 2026

24,204

DEPRECIATION

At 1 April 2025

8,004

Charge for year

6,570

Eliminated on disposal

(3,971

)

At 31 March 2026

10,603

NET BOOK VALUE

At 31 March 2026

13,601

At 31 March 2025

7,831

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST OR VALUATION

At 1 April 2025

226,676

Revaluations

116,039

At 31 March 2026

342,715

NET BOOK VALUE

At 31 March 2026

342,715

At 31 March 2025

226,676

Cost or valuation at 31 March 2026 is represented by:

Totals

£

Valuation in 2026

116,039

Cost

226,676

342,715

6.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

Within one year

216,000

254,290

Between one and five years

36,000

226,800

252,000

481,090

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

If the LLP is wound up and a surplus sum remains at the conclusion of the winding up, after payment of all money due to creditors of the LLP and all expenses of the winding up, the liquidator shall pay that surplus sum to the Members. Payments will be made first in proportion to Members' capital account balances and, should a balance remain thereafter, secondly in proportion to Members' current accounts.

8.	RELATED PARTY DISCLOSURES

During the year ended 31 March 2026, Cameron Barney entered into the following transactions with an associate undertaking:

Cameron Barney LLP raised management charges amounting to £273,529 (2025: £297,511).

Cameron Barney LLP paid for costs amounting to £777 (2025: £854).

As at 31 March 2026, amounts due from related undertaking totalled £9,598 (2025: £8,821).