Limited Liability Partnership registration number SO300494 (Scotland)
HODGE SOLICITORS LLP
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
HODGE SOLICITORS LLP
CONTENTS
Page
Balance sheet
1 - 2
Reconciliation of members' interests
3 - 4
Notes to the financial statements
5 - 6
HODGE SOLICITORS LLP
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
2
1,997
7,893
Current assets
Debtors
3
271,270
271,758
Cash at bank and in hand
7,956,039
6,339,195
8,227,309
6,610,953
Creditors: amounts falling due within one year
4
(7,952,403)
(6,258,820)
Net current assets
274,906
352,133
Total assets less current liabilities and net assets attributable to members
276,903
360,026
Represented by:
Loans and other debts due to members within one year
Amounts due in respect of profits
176,903
260,026
Members' other interests
Members' capital classified as equity
100,000
100,000
276,903
360,026
TOTAL MEMBERS' INTERESTS
Loans and other debts due to members
176,903
260,026
Members' other interests
100,000
100,000
276,903
360,026
HODGE SOLICITORS LLP
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -

For the financial year ended 31 March 2026 the limited liability partnership 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 limited liability partnerships.

The members acknowledge their responsibilities for complying with the requirements of the Act as applied to limited liability partnerships with respect to accounting records and the preparation of accounts.

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.

T he members of the limited liability partnership have elected not to include a copy of the profit and loss account within the financial statements.

The financial statements were approved by the members and authorised for issue on 31 July 2026 and are signed on their behalf by:
31 July 2026
Mr K Lancaster
Designated member
Limited Liability Partnership registration number SO300494 (Scotland)
HODGE SOLICITORS LLP
RECONCILIATION OF MEMBERS' INTERESTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
Current financial year
EQUITY
DEBT
TOTAL
Members' other interests
Loans and other debts due to members less any amounts due from members in debtors
MEMBERS'
INTERESTS
Members' capital
Other reserves
Total
Other amounts
Total
Total
2026
£
£
£
£
£
£
Members' interests at 1 April 2025
100,000
-
100,000
260,026
260,026
360,026
Profit for the financial year available for discretionary division among members
-
570,606
570,606
-
-
570,606
Members' interests after profit for the year
100,000
570,606
670,606
260,026
260,026
930,632
Allocation of profit for the financial year
-
(570,606)
(570,606)
550,606
550,606
(20,000)
Introduced by members
20,000
-
20,000
-
-
20,000
Repayments of capital
(20,000)
-
(20,000)
-
-
(20,000)
Reclassifications
-
-
-
(63,730)
(63,730)
(63,730)
Drawings on account and distributions of profit
-
-
-
(608,499)
(608,499)
(608,499)
Other movements
-
-
-
38,500
38,500
38,500
Members' interests at 31 March 2026
100,000
-
100,000
176,903
176,903
276,903
HODGE SOLICITORS LLP
RECONCILIATION OF MEMBERS' INTERESTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
Prior financial period
EQUITY
DEBT
TOTAL
Members' other interests
Loans and other debts due to members less any amounts due from members in debtors
MEMBERS'
INTERESTS
Members' capital
Other reserves
Total
Other amounts
Total
Total
2025
£
£
£
£
£
£
Members' interests at 1 April 2024
100,000
-
100,000
219,435
219,435
319,435
Members' remuneration charged as an expense, including employment costs and retirement benefit costs
-
-
-
53,000
53,000
53,000
Profit for the financial year available for discretionary division among members
-
699,626
699,626
-
-
699,626
Members' interests after profit and remuneration for the year
100,000
699,626
799,626
272,435
272,435
1,072,061
Allocation of profit for the financial year
-
(699,626)
(699,626)
699,626
699,626
-
Drawings on account and distributions of profit
-
-
-
(748,285)
(748,285)
(748,285)
Other movements
-
-
-
36,250
36,250
36,250
Members' interests at 31 March 2025
100,000
-
100,000
260,026
260,026
360,026
HODGE SOLICITORS LLP
RECONCILIATION OF MEMBERS' INTERESTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
1
Employees

The average number of persons (excluding members) employed by the partnership during the year was:

2026
2025
Number
Number
Total
14
14
2
Tangible fixed assets
Improvements
Fixtures and fittings
Website
Library
Total
£
£
£
£
£
Cost
At 1 April 2025
7,398
90,303
3,488
8,559
109,748
Additions
-
2,478
-
-
2,478
At 31 March 2026
7,398
92,781
3,488
8,559
112,226
Depreciation and impairment
At 1 April 2025
7,398
83,342
2,556
8,559
101,855
Depreciation charged in the year
-
7,472
902
-
8,374
At 31 March 2026
7,398
90,814
3,458
8,559
110,229
Carrying amount
At 31 March 2026
-
1,967
30
-
1,997
At 31 March 2025
-
6,961
932
-
7,893
3
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
85,609
88,659
Amounts due from clients
46,496
50,641
Prepayments and accrued income
139,165
132,458
271,270
271,758
4
Creditors: amounts falling due within one year
2026
2025
£
£
Other taxation and social security
77,238
67,467
Amounts due to clients
7,793,621
6,164,472
Accruals and deferred income
81,544
26,881
7,952,403
6,258,820
HODGE SOLICITORS LLP
RECONCILIATION OF MEMBERS' INTERESTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
5
Loans and other debts due to members

In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.

6
Operating lease commitments
Lessee

At the reporting end date the limited liability partnership had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2026
2025
£
£
12,782
16,780
2026-03-31 2025-04-01 false false 31 July 2026 CCH Software CCH Accounts Production 2026.100 false SO300494 2025-04-01 2026-03-31 SO300494 2026-03-31 SO300494 bus:PartnerLLP5 2025-04-01 2026-03-31 SO300494 2024-04-01 2025-03-31 SO300494 bus:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 SO300494 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SO300494 bus:FRS102 2025-04-01 2026-03-31 SO300494 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SO300494 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares