Hatch Brenner LLP Filleted accounts for Companies House (small and micro)

REGISTERED NUMBER: OC343110

Hatch Brenner LLP

Unaudited financial statements

For the year ended

31 March 2026

Hatch Brenner LLP

Members' report

Year ended 31 March 2026

The members present their report and the unaudited financial statements of the LLP for the year ended 31 March 2026 .

Principal activities

The principal activity of the partnership during the year was that of a solicitors practice.

Designated members

The designated members who served the LLP during the year were as follows:

D P Parkes
C S Cook
S Westwood
S Finn
C M Billings	(Retired 31 December 2025)

Policy regarding members' drawings and the subscription and repayment of amounts subscribed or otherwise contributed by members

Members are permitted to make drawings in anticipation of profits which will be allocated to them. The amount of such drawings is set at the beginning of each financial year, taking into account the anticipated cash needs of the LLP.

New members are required to subscribe a minimum level of capital and in subsequent years members are invited to subscribe for further capital, the amounts of which is determined by the performance and seniority of those members. On retirement, capital is repaid to members.

This report was approved by the members on 29 July 2026 and signed on behalf of the members by:

C S Cook

Designated member

Registered office:

4 Theatre Street

Norwich

Norfolk

NR2 1QY

Hatch Brenner LLP

Statement of financial position

31 March 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	5		33,294		42,338

Current assets

Debtors	6	1,109,351	1,216,496
Cash at bank and in hand		262	279,167
		-----------	-----------
		1,109,613	1,495,663

Creditors: Amounts falling due within one year	7	( 522,747)		( 339,733)
		-----------		-----------
Net current assets			586,866		1,155,930
			---------		-----------
Total assets less current liabilities			620,160		1,198,268

Creditors: Amounts falling due after more than one year	8	( 30,431)	( 47,340)
		---------	-----------
Net assets		589,729	1,150,928
		---------	-----------

Represented by:

Loans and other debts due to members

Other amounts	9		454,796		1,015,995

Members' other interests

Other reserves	134,933	134,933
	---------	-----------
	589,729	1,150,928
	---------	-----------

Total members' interests

Amounts due from members		(2,310)	–
Loans and other debts due to members	9	454,796	1,015,995
Members' other interests		134,933	134,933
		---------	-----------
		587,419	1,150,928
		---------	-----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006 (as applied to LLPs), the statement of comprehensive income has not been delivered.

For the year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) relating to small LLPs.

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of financial statements .

Hatch Brenner LLP

Statement of financial position (continued)

31 March 2026

These financial statements were approved by the members and authorised for issue on 29 July 2026 , and are signed on their behalf by:

C S Cook

Registered number: OC343110

Hatch Brenner LLP

Notes to the financial statements

Year ended 31 March 2026

1.	General information

The LLP is registered in England and Wales. The address of the registered office is 4 Theatre Street, Norwich, Norfolk, NR2 1QY. The LLP operates from the registered office address and Dencora House, Theatre Street, Norwich, Norfolk, NR2 1RG.

2.	Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP 2021).

3.	Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Fee income represents revenue earned under a wide variety of contracts to provide professional services. Revenue is recognised as earned when, and to the extent that, the firm obtains the right to consideration in exchange for its performance under these contracts. It is measured at the fair value of the right to consideration, which represents amounts chargeable to clients, including expenses and disbursements but excluding the Value Added Tax. Revenue is generally recognised as contract activity progresses so that for incomplete contracts it reflects the partial performance of the contractual obligations. For such contracts the amount of revenue reflects the accrual of the right to consideration by reference to the value of work performed. Revenue not billed to clients is included in debtors and payments on account in excess of the relevant amount of revenue are included as creditors. Fee income which is contingent on events outside the control of the firm is recognised when the contingent event occurs.

Members' participation rights

Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed, remuneration and profits).

Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with Section 22 of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships'. A member's participation right results in a liability unless the right to any payment is discretionary on the part of the LLP.

Amounts subscribed or otherwise contributed by members, for example members' capital, are classed as equity if the LLP has an unconditional right to refuse payment to members. If the LLP does not have such an unconditional right, such amounts are classified as liabilities.

Where profits are automatically divided as they arise, so the LLP does not have an unconditional right to refuse payment, the amounts arising that are due to members are in the nature of liabilities. They are therefore treated as an expense in the statement of comprehensive income in the relevant year. To the extent that they remain unpaid at the year end, they are shown as liabilities in the statement of financial position.

Conversely, where profits are divided only after a decision by the LLP or its representative, so that the LLP has an unconditional right to refuse payment, such profits are classed as an appropriation of equity rather than as an expense. They are therefore shown as a residual amount available for discretionary division among members in the statement of comprehensive income and are equity appropriations in the statement of financial position.

Other amounts applied to members, for example remuneration paid under an employment contract and interest on capital balances, are treated in the same way as all other divisions of profits, as described above, according to whether the LLP has, in each case, an unconditional right to refuse payment.

All amounts due to members that are classified as liabilities are presented in the statement of financial position within 'Loans and other debts due to members' and are charged to the statement of comprehensive income within 'Members' remuneration charged as an expense'. Amounts due to members that are classified as equity are shown in the statement of financial position within 'Members' other interests'.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Depreciation

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:

Leasehold property improvements	-	10% straight line
Office furniture	-	20% straight line
Office equipment	-	20% straight line
Computer equipment	-	20% straight line

4.	Staff costs

The average number of persons employed by the LLP during the year, including the members with contracts of employment, amounted to 36 (2025: 37 ).

5.	Tangible assets

	Leasehold property improve- ments	Office furniture	Office equipment	Computer equipment	Total
	£	£	£	£	£
Cost
At 1 April 2025 and 31 March 2026	111,141	90,594	97,072	329,606	628,413
	---------	-------	-------	---------	---------
Depreciation
At 1 April 2025	91,123	86,858	93,441	314,653	586,075
Charge for the year	2,322	857	1,540	4,325	9,044
	---------	-------	-------	---------	---------
At 31 March 2026	93,445	87,715	94,981	318,978	595,119
	---------	-------	-------	---------	---------
Carrying amount
At 31 March 2026	17,696	2,879	2,091	10,628	33,294
	---------	-------	-------	---------	---------
At 31 March 2025	20,018	3,736	3,631	14,953	42,338
	---------	-------	-------	---------	---------

6.	Debtors

	2026	2025
	£	£
Trade debtors	273,791	270,410
Prepayments and accrued income	833,250	946,086
Amounts due from members	2,310	–
	-----------	-----------
	1,109,351	1,216,496
	-----------	-----------

7. Creditors: Amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	177,155	10,462
Trade creditors	4,841	3,270
Amounts due to former members	138,821	135,991
Accruals and deferred income	73,927	54,404
Social security and other taxes	113,934	131,705
Pension creditor	4,300	3,901
Other creditors	9,769	–
	---------	---------
	522,747	339,733
	---------	---------

8. Creditors: Amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	–	1,769
Amounts due to former members	30,431	45,571
	-------	-------
	30,431	47,340
	-------	-------

9.	Loans and other debts due to members

	2026	2025
	£	£
Loans from members	340,000	425,000
Amounts owed to members in respect of profits	113,798	333,642
Other amounts	998	257,353
	---------	-----------
	454,796	1,015,995
	---------	-----------

There are no restrictions on the ability of the members to reduce the amount of Members' other interests.

10.	Commitments under operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2026	2025
	£	£
Not later than 1 year	179,194	169,103
Later than 1 year and not later than 5 years	149,194	302,721
	---------	---------
	328,388	471,824
	---------	---------