HODGE_SOLICITORS_LLP

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

- 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

276,903

360,026

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

176,903

260,026

Members' other interests

100,000

276,903

360,026

HODGE SOLICITORS LLP

BALANCE SHEET (CONTINUED)

AS AT

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.

The 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:

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

360,026

Profit for the financial year available for discretionary division among members

-

570,606

-

570,606

Members' interests after profit for the year

100,000

570,606

670,606

260,026

930,632

Allocation of profit for the financial year

-

(570,606)

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)

Drawings on account and distributions of profit

-

(608,499)

Other movements

-

38,500

Members' interests at 31 March 2026

100,000

-

100,000

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

319,435

Members' remuneration charged as an expense, including employment costs and retirement benefit costs

-

53,000

Profit for the financial year available for discretionary division among members

-

699,626

-

699,626

Members' interests after profit and remuneration for the year

100,000

699,626

799,626

272,435

1,072,061

Allocation of profit for the financial year

-

(699,626)

699,626

-

Drawings on account and distributions of profit

-

(748,285)

Other movements

-

36,250

Members' interests at 31 March 2025

100,000

-

100,000

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

Total

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