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Registration number: OC303006

Roderick James Architects LLP
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Roderick James Architects LLP

Contents

Limited Liability Partnership Information | 1
Statement of Members' Responsibilities | 2
Financial Statements | 3 to 10
Balance Sheet | 3
Notes to the Financial Statements | 5

Roderick James Architects LLP

Limited Liability Partnership Information

Designated members | M A Hope Z A Hope

Registered office | Discovery House Steamer Quay Road Totnes Devon TQ9 5AL

Accountants | Westcotts Plym House, 3 Longbridge Road Marsh Mills Plymouth Devon PL6 8LT

Roderick James Architects LLP

Statement of Members' Responsibilities for the Year Ended 31 March 2026

The Limited Liability Partnerships (Accounts & Audit) (Application of Companies Act 2006) Regulations 2008 require the members to prepare financial statements for each financial year. Under that law the members have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under Company law as applied to LLPs the members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the limited liability partnership and of the profit or loss of the limited liability partnership for that year. In preparing these financial statements, the members are required to:

• | select suitable accounting policies and then apply them consistently;

• | make judgements and accounting estimates that are reasonable and prudent;

• | state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Partnership will continue in business.

The members are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the limited liability partnership and enable them to ensure that the financial statements comply with the Companies Act 2006, as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, and in accordance with the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships (issued January 2017). They are also responsible for safeguarding the assets of the limited liability partnership and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
These responsibilities are exercised by the Board on behalf of the members.

Roderick James Architects LLP

(Registration number: OC303006)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Intangible assets | 3 | 182 | 364
Tangible assets | 4 | 17,613 | 21,525
|  | 17,795 | 21,889
Current assets |  |  |
Work in progress |  | 8,001 | 15,904
Debtors | 5 | 155,853 | 117,853
Cash and short-term deposits |  | 6,698 | 777
|  | 170,552 | 134,534
Creditors: Amounts falling due within one year | 6 | (181,873) | (136,277)
Net current liabilities |  | (11,321) | (1,743)
Net assets attributable to members |  | 6,474 | 20,146
Represented by: |  |  |
Loans and other debts due to members |  |  |
Members' capital classified as a liability |  | 6,474 | 20,146
|  | 6,474 | 20,146
Total members' interests |  |  |
Loans and other debts due to members |  | 6,474 | 20,146
|  | 6,474 | 20,146

Roderick James Architects LLP

(Registration number: OC303006)
Balance Sheet as at 31 March 2026

For the year ending 31 March 2026 the Limited Liability Partnership was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied to Limited Liability Partnerships, relating to small entities.

These financial statements have been prepared and delivered in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime. As permitted by section 444 (5A) of the Companies Act 2006, the members have not delivered to the registrar a copy of the Profit and Loss Account.

The members acknowledge their responsibilities for complying with the requirements of the Act, as applied to Limited Liability Partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 with respect to accounting records and the preparation of accounts.

The financial statements of Roderick James Architects LLP (registered number OC303006) were approved by the Board and authorised for issue on 24 July 2026. They were signed on behalf of the limited liability partnership by:

......................................... M A Hope Designated member

Roderick James Architects LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

1 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

General information and basis of accounting

The Limited Liability Partnership is incorporated in England and Wales under the Limited Liability Partnership Act 2000. The address of the registered office is given on the Limited Liability Partnership information page. The nature of the Limited Liability Partnership’s operations and its principal activities are given in the members’ report.
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The functional currency of Roderick James Architects LLP is considered to be pounds sterling because that is the currency of the primary economic environment in which the Limited Liability Partnership operates. Foreign operations are included in accordance with the policies set out below.

Revenue recognition

Revenue is recognised to the extent that the Limited Liability Partnership obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales tax or duty.

Members' remuneration and division of profits

The SORP recognises that the basis of calculating profits for allocation may differ from the profits reflected through the financial statements prepared in compliance with recommended practice, given the established need to seek to focus profit allocation on ensuring equity between different generations and populations of members.
Consolidation of the results of certain subsidiary undertakings, the provision for annuities to current and former members, pension scheme charges, the spreading of acquisition integration costs and the treatment of long leasehold interests are all items which may generate differences between profits calculated for the purpose of allocation and those reported within the financial statements. Where such differences arise, they have been included within other amounts in the balance sheet.
Members' fixed shares of profits (excluding discretionary fixed share bonuses) and interest earned on members' balances are automatically allocated and, are treated as members' remuneration charged as an expense to the profit and loss account in arriving at profit available for discretionary division among members.
The remainder of profit shares, which have not been allocated until after the balance sheet date, are treated in these financial statements as unallocated at the balance sheet date and included within other reserves.

Roderick James Architects LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

Taxation

The taxation payable on the partnership's profits is the personal liability of the members, although payment of such liabilities is administered by the partnership on behalf of its members. Consequently, neither partnership taxation nor related deferred taxation is accounted for in these financial statements. Sums set aside in respect of members' tax obligations are included in the balance sheet within loans and other debts due to members, or are set against amounts due from members as appropriate.

Intangible assets

Intangible assets are stated in the balance sheet at cost less accumulated amortisation and impairment. They are amortised on a straight line basis over their estimated useful lives.

Tangible fixed assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Amortisation

Amortisation is provided on intangible fixed assets so as to write off the cost, less any estimated residual value, over their expected useful economic life as follows:

Asset class | Amortisation method and rate
Software | 3 year straight line

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class | Depreciation method and rate
Land and buildings | 10% straight line
Fixtures and fittings | 20% reducing balance
Office equipment | 20% reducing balance

Work in progress

Work in progress is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the limited liability partnership will not be able to collect all amounts due according to the original terms of the receivables.

Roderick James Architects LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the limited liability partnership does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Hire purchase and leasing

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

Members' interests

Amounts due to members after more than one year comprise provisions for annuities to current members and certain loans from members which are not repayable within twelve months of the balance sheet date.

Pensions and other post retirement obligations

The partnership operates a defined contribution pension scheme. Contributions are recognised in the profit and loss account in the period in which they become payable in accordance with the rules of the scheme.

Financial instruments

Classification

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a finance transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the balance sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the limited liability partnership intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Roderick James Architects LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

Recognition and Measurement

Debt instruments which meet the following conditions are subsequently measured at amortised cost using the effective interest method:
(a) The contractual return to the holder is (i) a fixed amount; (ii) a positive fixed rate or a positive variable rate; or (iii) a combination of a positive or a negative fixed rate and a positive variable rate.
(b) The contract may provide for repayments of the principal or the return to the holder (but not both) to be linked to a single relevant observable index of general price inflation of the currency in which the debt instrument is denominated, provided such links are not leveraged.
(c) The contract may provide for a determinable variation of the return to the holder during the life of the instrument, provided that (i) the new rate satisfies condition (a) and the variation is not contingent on future events other than (1) a change of a contractual variable rate; (2) to protect the holder against credit deterioration of the issuer; (3) changes in levies applied by a central bank or arising from changes in relevant taxation or law; or (ii) the new rate is a market rate of interest and satisfies condition (a).
(d) There is no contractual provision that could, by its terms, result in the holder losing the principal amount or any interest attributable to the current period or prior periods.
(e) Contractual provisions that permit the issuer to prepay a debt instrument or permit the holder to put it back to the issuer before maturity are not contingent on future events, other than to protect the holder against the credit deterioration of the issuer or a change in control of the issuer, or to protect the holder or issuer against changes in levies applied by a central bank or arising from changes in relevant taxation or law.
(f) Contractual provisions may permit the extension of the term of the debt instrument, provided that the return to the holder and any other contractual provisions applicable during the extended term satisfy the conditions of paragraphs (a) to (c).
Debt instruments that are classified as payable or receivable within one year on initial recognition and which meet the above conditions are measured at the undiscounted amount of the cash or other consideration expected to be paid or received, net of impairment.
With the exception of some hedging instruments, other debt instruments not meeting these conditions are measured at fair value through profit or loss.
Commitments to make and receive loans which meet the conditions mentioned above are measured at cost (which may be nil) less impairment.

Impairment of financial assets

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the limited liability partnership transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the limited liability partnership, despite having retained some significant risks and rewards of ownership, has transferred control of the asset to another party and the other party has the practical ability to sell the asset in its entirety to an unrelated third party and is able to exercise that ability unilaterally and without needing to impose additional restrictions on the transfer.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

Roderick James Architects LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

2 | Particulars of employees

The average number of persons employed by the limited liability partnership during the year was 10 (2025 - 9).

3 | Intangible fixed assets

| Software costs £ | Total £
Cost |  |
At 1 April 2025 | 12,017 | 12,017
At 31 March 2026 | 12,017 | 12,017
Amortisation |  |
At 1 April 2025 | 11,653 | 11,653
Charge for the year | 182 | 182
At 31 March 2026 | 11,835 | 11,835
Net book value |  |
At 31 March 2026 | 182 | 182
At 31 March 2025 | 364 | 364

4 | Tangible fixed assets

| Land and buildings £ | Fixtures and fittings £ | Office equipment £ | Total £
Cost |  |  |  |
At 1 April 2025 | 14,904 | 21,058 | 36,509 | 72,471
At 31 March 2026 | 14,904 | 21,058 | 36,509 | 72,471
Depreciation |  |  |  |
At 1 April 2025 | 8,008 | 19,146 | 23,792 | 50,946
Charge for the year | 987 | 381 | 2,544 | 3,912
At 31 March 2026 | 8,995 | 19,527 | 26,336 | 54,858
Net book value |  |  |  |
At 31 March 2026 | 5,909 | 1,531 | 10,173 | 17,613
At 31 March 2025 | 6,896 | 1,912 | 12,717 | 21,525

Roderick James Architects LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

5 | Debtors

| 2026 £ | 2025 £
Trade debtors | 138,851 | 38,480
Other debtors | - | 3,591
Prepayments and accrued income | 17,002 | 75,782
Total current trade and other debtors | 155,853 | 117,853

6 | Creditors: Amounts falling due within one year

| 2026 £ | 2025 £
Bank loans and overdrafts | 74,859 | 36,991
Trade creditors | 23,235 | 30,155
Other creditors | 5,357 | 14,263
Accruals and deferred income | 3,265 | 262
Taxation and social security | 75,157 | 54,606
| 181,873 | 136,277

7 | Control

The members are the controlling party by virtue of their controlling interest in the limited liability partnership. The ultimate controlling party is the same as the controlling party.