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Registration number: OC325194

Russellcroft LLP
Annual Report and Unaudited Abridged Financial Statements
for the Year Ended 31 December 2025

Russellcroft LLP

Contents

Limited liability partnership information | 1
Members' Report | 2
Accountants' Report | 3
Abridged Financial Statements | 4 to 7
Abridged Balance Sheet | 4
Notes to the Abridged Financial Statements | 6

Russellcroft LLP

Limited liability partnership information

Designated members | Mrs Collette Barnes Mr Douglas Lawrence Barnes

Registered office | 10 Cheyne Walk Northampton NN1 5PT

Accountants | The Numbersmith Limited 10 Cheyne Walk Northampton Northamptonshire NN1 5PT

Russellcroft LLP

Members' Report for the Year Ended 31 December 2025

The members present their report and the unaudited abridged financial statements for the year ended 31 December 2025.

Designated members

The members who held office during the year were as follows:

Mrs Collette Barnes

Mr Douglas Lawrence Barnes

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006, as applied to limited liability partnerships.

Approved by the Board on 17 August 2026 and signed on its behalf by:

......................................... Mrs Collette Barnes Designated member
......................................... Mr Douglas Lawrence Barnes Designated member

Chartered Accountants' Report to the Members on the Preparation of the Unaudited Statutory Accounts of
Russellcroft LLP
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, as applied to limited liability partnerships, we have prepared for your approval the accounts of Russellcroft LLP for the year ended 31 December 2025 set out on pages 4 to 7 from the limited liability partnership's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/en/members/regulations-standards-and-guidance.

This report is made solely to the members of Russellcroft LLP, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Russellcroft LLP and state those matters that we have agreed to state to the members of Russellcroft LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Russellcroft LLP and its members as a body for our work or for this report.

It is your duty to ensure that Russellcroft LLP has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Russellcroft LLP. You consider that Russellcroft LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Russellcroft LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
The Numbersmith Limited
10 Cheyne Walk
Northampton
Northamptonshire
NN1 5PT

17 August 2026

Russellcroft LLP

(Registration number: OC325194)
Abridged Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 3 | 989,870 | 1,004,958
Current assets |  |  |
Debtors |  | 20,017 | 17,634
Cash and short-term deposits |  | 620 | 644
|  | 20,637 | 18,278
Prepayments and accrued income |  | 24,586 | 24,113
Creditors: Amounts falling due within one year |  | (463,449) | (456,517)
Net current liabilities |  | (418,226) | (414,126)
Total assets less current liabilities |  | 571,644 | 590,832
Creditors: Amounts falling due after more than one year |  | (30,351) | (42,170)
Net assets attributable to members |  | 541,293 | 548,662
Represented by: |  |  |
Loans and other debts due to members |  |  |
Members' capital classified as a liability |  | 138,527 | 138,527
Members’ other interests |  |  |
Members' capital classified as equity |  | 402,766 | 410,135
|  | 541,293 | 548,662
Total members' interests |  |  |
Loans and other debts due to members |  | 138,527 | 138,527
Equity |  | 402,766 | 410,135
|  | 541,293 | 548,662

For the year ending 31 December 2025 the limited liability partnership was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied to limited liability partnerships, relating to small entities.

These financial statements have been prepared in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Russellcroft LLP

(Registration number: OC325194)
Abridged Balance Sheet as at 31 December 2025

The members acknowledge their responsibilities for complying with the requirements of the Act, as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 with respect to accounting records and the preparation of accounts.

All of the limited liability partnership's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006, as applied to limited liability partnerships.

The financial statements of Russellcroft LLP (registered number OC325194) were approved by the Board and authorised for issue on 17 August 2026. They were signed on behalf of the limited liability partnership by:

......................................... Mrs Collette Barnes Designated member
......................................... Mr Douglas Lawrence Barnes Designated member

Russellcroft LLP

Notes to the Abridged Financial Statements for the Year Ended 31 December 2025

1 | Accounting policies

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

General information and basis of accounting

The limited liability partnership is incorporated in United Kingdom under the Limited Liability Partnership Act 2000. The address of the registered office is given on the limited liability partnership information page. The nature of the limited liability partnership’s operations and its principal activities are given in the members’ report.
These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The functional currency of Russellcroft LLP is considered to be pounds sterling because that is the currency of the primary economic environment in which the limited liability partnership operates. Foreign operations are included in accordance with the policies set out below.

Tangible fixed assets

Individual fixed assets costing £0.00 or more are initially recorded at cost.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class | Depreciation method and rate

2 | Particulars of employees

The average number of persons employed by the limited liability partnership during the year was 2 (2024 - 2).

Russellcroft LLP

Notes to the Abridged Financial Statements for the Year Ended 31 December 2025

3 | Tangible fixed assets

| Total £
Cost |
At 1 January 2025 | 1,094,669
Additions | 449
At 31 December 2025 | 1,095,118
Depreciation |
At 1 January 2025 | 89,711
Charge for the year | 15,537
At 31 December 2025 | 105,248
Net book value |
At 31 December 2025 | 989,870
At 31 December 2024 | 1,004,958

4 | Control

The members are the controlling party by virtue of their controlling interest in the limited liability partnership. The ultimate controlling party is the same as the controlling party.