REGISTERED NUMBER: OC423102 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

HUDSON CBS LLP

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

1,914

1,681

CURRENT ASSETS

Stocks

-

12,257

Debtors

5

580

551

Cash at bank

14,251

28,933

14,831

41,741

CREDITORS

Amounts falling due within one year

6

8,842

26,497

NET CURRENT ASSETS

5,989

15,244

TOTAL ASSETS LESS CURRENT LIABILITIES

7,903

16,925

CREDITORS

Amounts falling due after more than one year

7

-

342

NET ASSETS ATTRIBUTABLE TO MEMBERS

7,903

16,583

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

7,903

16,583

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

7,903

16,583

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 Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 27 July 2026 and were signed by:

Mr N Hudson - Designated member

Mrs K Hudson - Designated member

1.	STATUTORY INFORMATION

Hudson CBS LLP is registered in England and Wales. The LLP's registered number and registered office address are as below:

Registered number:

OC423102

Registered office:

Unit 2.02

High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

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.

GOING CONCERN

The financial statements have been prepared on the going concern basis on the basis of ongoing financial support from the members and the continued availability of credit and banking facilities.

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

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

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

Cost

At 1 April 2025

10,623

999

11,622

Additions

-

963

963

At 31 March 2026

10,623

1,962

12,585

Depreciation

At 1 April 2025

9,087

854

9,941

Charge for year

384

346

730

At 31 March 2026

9,471

1,200

10,671

Net book value

At 31 March 2026

1,152

762

1,914

At 31 March 2025

1,536

145

1,681

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

580

551

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 8)

342

2,044

Trade creditors

4,112

1,094

Taxation and social security

2,799

6,411

Other creditors

1,589

16,948

8,842

26,497

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 8)

-

342

8.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank loans - less than 1 yr

342

2,044

2026

2025

£

£

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

342

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2026

2025

£

£

Amounts owed to members in respect of profits

7,903

16,583

Falling due within one year

7,903

16,583

This is not loan to members, this is the current accounts of designated partners.