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REGISTERED NUMBER: OC300486 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2025 to 30 September 2025

for

Feilden + Mawson LLP

Feilden + Mawson LLP (Registered number: OC300486)

Contents of the Financial Statements

for the Period 1 April 2025 to 30 September 2025

Page |

General Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Feilden + Mawson LLP

General Information

for the Period 1 April 2025 to 30 September 2025

| Designated members: | Mrs G K Graham

| Mr R J Todd

| Ms E K Davidson

| Mr P N Taylor

| Ms E Barnston

| Registered office: | 1 Ferry Road

| Norwich

| Norfolk

| NR1 1SU

| Registered number: | OC300486 (England and Wales)

| Accountants: | Stephenson Smart (East Anglia) Limited

| Queens Head House

| The Street

| Acle

| Norwich

| Norfolk

| NR13 3DY

Feilden + Mawson LLP (Registered number: OC300486)

Balance Sheet

30 September 2025

30.9.25 | 31.3.25 |

| Notes | £ | £

Fixed assets

Tangible assets | 4 | 386,157 |  | 274,611 |  |

Investments | 5 | 5,397 |  | 5,397 |  |

391,554 |  | 280,008 |  |

Current assets

Debtors | 6 | 979,523 |  | 1,206,864 |  |

Cash at bank and in hand | 318,417 |  | 379,350 |  |

1,297,940 |  | 1,586,214 |  |

Creditors

Amounts falling due within one year | 7 | (549,591 | ) | (511,073 | ) |

Net current assets | 748,349 |  | 1,075,141 |  |

Total assets less current liabilities | 1,139,903 |  | 1,355,149 |  |

Creditors

Amounts falling due after more than one year | 8 | - |  | (11,612 | ) |

Net assets attributable to members | 1,139,903 |  | 1,343,537 |  |

Feilden + Mawson LLP (Registered number: OC300486)

Balance Sheet - continued

30 September 2025

30.9.25 | 31.3.25 |

| Notes | £ | £

Loans and other debts due to members | 11 | 250,723 |  | 593,537 |  |

Members' other interests

Capital accounts | 600,000 |  | 600,000 |  |

Revaluation reserve | 12 | 289,180 |  | 150,000 |  |

1,139,903 |  | 1,343,537 |  |

Total members' interests

Loans and other debts due to members | 11 | 250,723 |  | 593,537 |  |

Members' other interests | 889,180 |  | 750,000 |  |

1,139,903 |  | 1,343,537 |  |

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 period ended 30 September 2025.

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 9 January 2026 and were signed by:

Mrs G K Graham - Designated member

Mr R J Todd - Designated member

Feilden + Mawson LLP (Registered number: OC300486)

Notes to the Financial Statements

for the Period 1 April 2025 to 30 September 2025

1. | Statement of compliance

| 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.

2. | Accounting policies

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Preparation of consolidated financial statements

| The financial statements contain information about Feilden + Mawson LLP as an individual LLP and do not contain consolidated financial information as the parent of a group. The LLP has taken the option under Section 398 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 not to prepare consolidated financial statements.

| Turnover

| Turnover 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

| Tangible fixed assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair

| value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

| Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the

| useful economic life of that asset as follows:

| Land and buildings |  | - |  | not provided |

| Plant and machinery etc |  | - |  | 20 and 33% on cost, 20% on reducing balance and straight line over 14 years |

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

Feilden + Mawson LLP (Registered number: OC300486)

Notes to the Financial Statements - continued

for the Period 1 April 2025 to 30 September 2025

2. | Accounting policies - continued

| Financial instruments

| The company classifies its financial instruments in the following categories: measured at amortised cost; and measured at fair value through profit and loss. The classification is determined at initial recognition and depends on the purpose for which the financial instruments are required.

| Measured at amortised cost includes non-derivative financial assets and liabilities with fixed or determinable payments that are not quoted in an active market. Financial assets are included in current assets, except where the maturity date is more than 12 months after the end of the reporting period. They are initially recorded at fair value and subsequently recorded at amortised cost. Financial liabilities are included in current liabilities, except where the maturity date is more than 12 months after the end of the reporting period. They are initially measured at original cost, less amortisation or provisions raised.

| Measured at fair value through profit and loss includes financial assets and liabilities. They are classified according to maturity date, within current and non-current assets and liabilities respectively.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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 period was 45 (2025 - 44 ) .

Feilden + Mawson LLP (Registered number: OC300486)

Notes to the Financial Statements - continued

for the Period 1 April 2025 to 30 September 2025

4. | Tangible fixed assets

Freehold | Short | Improvements |

property | leasehold | to property |

| £ | £ | £

| Cost or valuation

| At 1 April 2025 | 141,000 |  | 33,831 |  | 66,412 |  |

| Additions | - |  | - |  | - |  |

| Revaluations | 124,000 |  | - |  | - |  |

| At 30 September 2025 | 265,000 |  | 33,831 |  | 66,412 |  |

| Depreciation

| At 1 April 2025 | - |  | 21,006 |  | 35,628 |  |

| Charge for period | - |  | 1,692 |  | 1,924 |  |

| At 30 September 2025 | - |  | 22,698 |  | 37,552 |  |

| Net book value

| At 30 September 2025 | 265,000 |  | 11,133 |  | 28,860 |  |

| At 31 March 2025 | 141,000 |  | 12,825 |  | 30,784 |  |

Fixtures |

and | Computer |

fittings | equipment | Totals |

| £ | £ | £

| Cost or valuation

| At 1 April 2025 | 164,195 |  | 435,181 |  | 840,619 |  |

| Additions | - |  | 1,554 |  | 1,554 |  |

| Revaluations | 15,180 |  | - |  | 139,180 |  |

| At 30 September 2025 | 179,375 |  | 436,735 |  | 981,353 |  |

| Depreciation

| At 1 April 2025 | 106,915 |  | 402,459 |  | 566,008 |  |

| Charge for period | (1,504 | ) | 27,076 |  | 29,188 |  |

| At 30 September 2025 | 105,411 |  | 429,535 |  | 595,196 |  |

| Net book value

| At 30 September 2025 | 73,964 |  | 7,200 |  | 386,157 |  |

| At 31 March 2025 | 57,280 |  | 32,722 |  | 274,611 |  |

Feilden + Mawson LLP (Registered number: OC300486)

Notes to the Financial Statements - continued

for the Period 1 April 2025 to 30 September 2025

4. | Tangible fixed assets - continued

| Cost or valuation at 30 September 2025 is represented by:

Freehold | Short | Improvements |

property | leasehold | to property |

| £ | £ | £

| Valuation in 2001 | 35,000 |  | - |  | - |  |

| Valuation in 2003 | 100,000 |  | - |  | - |  |

| Valuation in 2025 | 124,000 |  | - |  | - |  |

| Cost | 6,000 |  | 33,831 |  | 66,412 |  |

265,000 |  | 33,831 |  | 66,412 |  |

Fixtures |

and | Computer |

fittings | equipment | Totals |

| £ | £ | £

| Valuation in 2001 | 15,000 |  | - |  | 50,000 |  |

| Valuation in 2003 | - |  | - |  | 100,000 |  |

| Valuation in 2025 | 15,180 |  | - |  | 139,180 |  |

| Cost | 149,195 |  | 436,735 |  | 692,173 |  |

179,375 |  | 436,735 |  | 981,353 |  |

| If land and other assets had not been revalued they would have been included at the following historical cost:

30.9.25 | 31.3.25 |

| £ | £

| Cost | 6,000 |  | 6,000 |  |

| Value of land in freehold land and buildings | 265,000 |  | 141,000 |  |

| Freehold land was valued on an open market basis on 3 September 2025 by the designated members .

| Within land and buildings is a car park. Upon disposal the of the car park profits will be be split equally between four of the five Equity Partners being; G K Graham, R J Todd, E K Davidson and P N Taylor.

Feilden + Mawson LLP (Registered number: OC300486)

Notes to the Financial Statements - continued

for the Period 1 April 2025 to 30 September 2025

4. | Tangible fixed assets - continued

| Fixed assets, included in the above, which are held under hire purchase contracts and finance leases are as follows:

Fixtures |

and | Computer |

fittings | equipment | Totals |

| £ | £ | £

| Cost or valuation

| At 1 April 2025

| and 30 September 2025 | 38,255 |  | 421,859 |  | 460,114 |  |

| Depreciation

| At 1 April 2025 | 34,245 |  | 396,422 |  | 430,667 |  |

| Charge for period | 1,782 |  | 24,932 |  | 26,714 |  |

| At 30 September 2025 | 36,027 |  | 421,354 |  | 457,381 |  |

| Net book value

| At 30 September 2025 | 2,228 |  | 505 |  | 2,733 |  |

| At 31 March 2025 | 4,010 |  | 25,437 |  | 29,447 |  |

5. | Fixed asset investments

Shares in |

group |

undertakings |

| £

| Cost

| At 1 April 2025

| and 30 September 2025 | 5,397 |  |

| Net book value

| At 30 September 2025 | 5,397 |  |

| At 31 March 2025 | 5,397 |  |

6. | Debtors

30.9.25 | 31.3.25 |

| £ | £

| Amounts falling due within one year:

| Trade debtors | 682,985 |  | 995,187 |  |

| Other debtors | 281,458 |  | 196,597 |  |

964,443 |  | 1,191,784 |  |

Feilden + Mawson LLP (Registered number: OC300486)

Notes to the Financial Statements - continued

for the Period 1 April 2025 to 30 September 2025

6. | Debtors - continued

30.9.25 | 31.3.25 |

| £ | £

| Amounts falling due after more than one year:

| Other debtors | 15,080 |  | 15,080 |  |

| Aggregate amounts | 979,523 |  | 1,206,864 |  |

7. | Creditors: amounts falling due within one year |

30.9.25 | 31.3.25 |

| £ | £

| Loan from ex-member | - |  | 40,698 |  |

| Hire purchase contracts and finance leases (see note 9) | 37,045 |  | 48,505 |  |

| Trade creditors | 163,277 |  | 120,829 |  |

| Social security and other taxes | 49,229 |  | 52,313 |  |

| VAT | 178,583 |  | 156,278 |  |

| Other creditors | 14,264 |  | 18,535 |  |

| Accruals and deferred income | 107,193 |  | 73,915 |  |

549,591 |  | 511,073 |  |

8. | Creditors: amounts falling due after more than one year |

30.9.25 | 31.3.25 |

| £ | £

| Hire purchase contracts and finance leases (see note 9) | - |  | 11,612 |  |

Feilden + Mawson LLP (Registered number: OC300486)

Notes to the Financial Statements - continued

for the Period 1 April 2025 to 30 September 2025

9. | Leasing agreements

| Minimum lease payments fall due as follows:

| Hire purchase contracts |  | Finance leases |

30.9.25 | 31.3.25 | 30.9.25 | 31.3.25 |

| £ | £ | £ | £

| Gross obligations repayable:

| Within one year | 22,496 |  | 43,337 |  | 15,538 |  | 7,239 |  |

| Between one and five years | - |  | - |  | - |  | 11,918 |  |

22,496 |  | 43,337 |  | 15,538 |  | 19,157 |  |

| Finance charges repayable:

| Within one year | 440 |  | 1,518 |  | 549 |  | 553 |  |

| Between one and five years | - |  | - |  | - |  | 306 |  |

440 |  | 1,518 |  | 549 |  | 859 |  |

| Net obligations repayable:

| Within one year | 22,056 |  | 41,819 |  | 14,989 |  | 6,686 |  |

| Between one and five years | - |  | - |  | - |  | 11,612 |  |

22,056 |  | 41,819 |  | 14,989 |  | 18,298 |  |

10. | Secured debts

| The following secured debts are included within creditors:

30.9.25 | 31.3.25 |

| £ | £

| Hire purchase contracts and finance leases | 37,045 |  | 60,117 |  |

| The bank holds a fixed and floating charge over the assets of the LLP.

| Hire purchase agreements are secured on the assets to which they relate.

Feilden + Mawson LLP (Registered number: OC300486)

Notes to the Financial Statements - continued

for the Period 1 April 2025 to 30 September 2025

11. | Loans and other debts due to members |

30.9.25 | 31.3.25 |

| £ | £

| Amounts owed to members in respect of profits | 250,723 |  | 593,537 |  |

| Falling due within one year | 250,723 |  | 593,537 |  |

| Loans and other debts due to members would rank equally with other unsecured creditors in the event of a winding up. In such an event no legally enforceable protection is afforded creditors in preference to the members.

12. | Reserves

Revaluation |

reserve |

| £

| At 1 April 2025 | 150,000 |  |

| Revaluation of fixed assets | 139,180 |  |

| At 30 September 2025 | 289,180 |  |

| The increase/decrease in value of LLP assets represented by movements in the revaluation reserve was allocated to the members in proportion to their profit share at the time of the revaluation.

13. | Other financial commitments

| Total financial commitments which are not listed on the balance sheet amount to £573,783 (2025 £712,214).

| The commitments comprise:

| Norwich rent due to May 2027 - £68,340

| London rent and services charges due to July 2027 - £354,643

| Cambridge rent due to May 2028 - £150,800