Howell Brooks & Partners LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC318410

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		120,000		120,000
Tangible Assets	5		2,425		1,182

			122,425		121,182
CURRENT ASSETS
Debtors	6	742,080		630,267
Cash at bank and in hand		6,917		50,583

		748,997		680,850
Creditors: Amounts Falling Due Within One Year	7	(349,499 )		(471,810 )

NET CURRENT ASSETS (LIABILITIES)			399,498		209,040

TOTAL ASSETS LESS CURRENT LIABILITIES			521,923		330,222

NET ASSETS ATTRIBUTABLE TO MEMBERS			521,923		330,222

REPRESENTED BY:
Equity
Members' other interests
Other reserves		521,923		330,222

			521,923		330,222

TOTAL MEMBERS' INTEREST
Amounts due from members			(659,042)		(449,770)
Members' other interests			521,923		330,222

			(137,119)		(119,548)

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Howell Brooks & Partners LLP

Balance Sheet (continued)

As At 31 March 2026

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 applicable to LLPs subject to the small LLPs regime.)

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 accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mrs Tamara Bull Designated Member	Mrs Jennifer Byrne Designated Member
10/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Howell Brooks & Partners LLP is a limited liability partnership, incorporated in England & Wales, registered number OC318410 . The Registered Office is 4th Floor, Becket House, 36 Old Jewry, London, EC2R 8DD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	5 years
Fixtures & Fittings	4 years
Computer Equipment	3 years

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 10 (2025: 8)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	120,000

As at 31 March 2026	120,000

Net Book Value
As at 31 March 2026	120,000

As at 1 April 2025	120,000

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Howell Brooks & Partners LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	5,315	345,921	351,236
Additions	362	2,870	3,232

As at 31 March 2026	5,677	348,791	354,468

Depreciation
As at 1 April 2025	5,315	344,739	350,054
Provided during the period	90	1,899	1,989

As at 31 March 2026	5,405	346,638	352,043

Net Book Value
As at 31 March 2026	272	2,153	2,425

As at 1 April 2025	-	1,182	1,182

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	56,038	160,034
Prepayments and accrued income	27,000	20,463
Amounts due from members	659,042	449,770

	742,080	630,267

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	9,967	13,026
Other taxes and social security	1,045	1,133
VAT	27,713	42,060
Other creditors	5,100	5,968
Amounts owed to group undertakings	305,674	409,623

	349,499	471,810

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