REGISTERED NUMBER: OC403362 (England and Wales)

REPORT OF THE MEMBERS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2026

FOR

HALF MAN HALF BURGER LLP

Page

General Information

1

Report of the Members

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DESIGNATED MEMBERS:

R Myers

M Woodhouse

REGISTERED OFFICE:

20 Havelock Road

Hastings

East Sussex

TN34 1BP

REGISTERED NUMBER:

OC403362 (England and Wales)

ACCOUNTANTS:

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

The members present their report with the financial statements of the LLP for the year ended 30 March 2026.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of holding the goodwill brand and intellectual property of Half Man Half Burger. The LLP derives it's income from licencing the brand and intellectual property to Half Man Half Burger One Limited and Half Man Half Burger Three Limited, in accordance with a Licencing Agreement.

DESIGNATED MEMBERS

The designated members during the year under review were:

R Myers

M Woodhouse

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The loss for the year before members' remuneration and profit shares was £486 (2025 - £57 loss).

MEMBERS' INTERESTS

The members participate fully in the firm's profit, share the risks and subscribe the firm's capital.

There is no opportunity for appreciation in the value of capital subscribed. Capital introduced by new members and capital repaid to retiring members is done at par.

The drawings policy of the LLP allows each member to draw in advance a proportion of their annual profit share and any capital introduced in regular instalments, subject to the cash requirements of the business and the agreement of the other members. Each member is responsible for the payment of their respective tax liability based on their final profit share for the year. Undrawn profits at the end of the year may be drawn in subsequent periods subject to the cash requirements of the business and the agreement of the other members.

ON BEHALF OF THE MEMBERS:

R Myers - Designated member

25 June 2026

TURNOVER

1,000

1,333

Administrative expenses

(1,486

)

(1,390

)

OPERATING LOSS and

LOSS FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS

(486

)

(57

)

FIXED ASSETS

Intangible assets

4

2

2

CURRENT ASSETS

Debtors

-

1,354

CREDITORS

Amounts falling due within one year

5

-

1,356

NET CURRENT LIABILITIES

-

(2

)

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

2

-

LOANS AND OTHER DEBTS DUE TO MEMBERS

6

2

-

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

6

2

-

Amounts due from members

-

(1,354

)

2

(1,354

)

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 30 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 in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 25 June 2026 and were signed by:

M Woodhouse - Designated member

R Myers - Designated member

1.	STATUTORY INFORMATION

Half Man Half Burger 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.

The members have made an assessment about the partnerships ability to continue as a going concern and they do not consider there to be any material uncertainties.

As a result the going concern basis of accounting has been adopted.

Turnover

Turnover represents the net licence fee receivable, excluding value added tax from Half Man Half Burger One Limited and Half Man Half Burger Three Limited for the use of the Half Man Half Burger brand and intellectual property.

Goodwill

Goodwill represents the consideration paid of £2, for the brand and intellectual property of Half Man Half Burger.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

3.	EMPLOYEE INFORMATION

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 31 March 2025

and 30 March 2026

2

NET BOOK VALUE

At 30 March 2026

2

At 30 March 2025

2

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.3.26

30.3.25

£

£

Trade creditors

-

1,356

6.

LOANS AND OTHER DEBTS DUE TO MEMBERS

The amounts shown in 'Loans and other debts due to member's' would rank after other unsecured creditors in the event of a winding up.