VAN BAEL & BELLIS (LONDON) LLP

REGISTERED NUMBER: OC431476 (England and Wales)

Report of the Members and

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Page

General Information

1

Report of the Members

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DESIGNATED MEMBERS:

Van Bael & Bellis Srl

M Linderman

REGISTERED OFFICE:

330 Holborn Gate

326-332 High Holborn

London

WC1V 7QH

REGISTERED NUMBER:

OC431476 (England and Wales)

The members present their report with the financial statements of the LLP for the year ended 31 January 2026.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of solicitors.

DESIGNATED MEMBERS

The designated members during the year under review were:

Van Bael & Bellis Srl

M Linderman

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £761,993 (2025 - £922,432 profit).

MEMBERS' INTERESTS

CHANGES DURING THE YEAR

None

ON BEHALF OF THE MEMBERS:

M Linderman - Designated member

7 August 2026

REVENUE

2,470,651

2,939,031

Cost of sales

566,037

221,989

GROSS PROFIT

1,904,614

2,717,042

Administrative expenses

1,139,119

1,796,825

765,495

920,217

Other operating income

(3,502

)

2,215

OPERATING PROFIT and

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

761,993

922,432

FIXED ASSETS

Tangible assets

5

8,706

CURRENT ASSETS

Debtors

6

191,568

391,913

Prepayments and accrued income

1,142,216

951,900

Cash at bank

361,215

78,407

1,694,999

1,422,220

CREDITORS

Amounts falling due within one year

7

1,130,601

783,543

NET CURRENT ASSETS

564,398

638,677

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO
MEMBERS

573,104

647,383

LOANS AND OTHER DEBTS DUE TO
MEMBERS

8

573,104

647,383

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

573,104

647,383

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 January 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 7 August 2026 and were signed by:

M Linderman - Designated member

1.	STATUTORY INFORMATION

VAN BAEL & BELLIS (LONDON) 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.

Turnover

Revenue 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

Payments in respect of other post-retirement benefits are charged to profit or loss in the period to which they relate.

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 3 (2025 - 5 ) .

4.	INFORMATION IN RELATION TO MEMBERS

31.1.26

31.1.25

The average number of members during the year was

3

5.	TANGIBLE ASSETS

Artwork

£

COST

At 1 February 2025

and 31 January 2026

8,706

NET BOOK VALUE

At 31 January 2026

8,706

At 31 January 2025

8,706

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade debtors

167,081

301,027

Other debtors

24,487

69,336

Amounts due from former member

-

21,550

191,568

391,913

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade creditors

94,464

32,313

Social security and other taxes

19,193

36,983

VAT

19,890

6,513

Other creditors

978,054

690,734

Accrued expenses

19,000

17,000

1,130,601

783,543

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

31.1.26

31.1.25

£

Amounts owed to members in respect of profits

573,104

647,383

Falling due within one year

573,104

647,383

Capital loans and other debts due to members rank behind creditors, in accordance with the members' agreement.