REGISTERED NUMBER: OC342872 (England and Wales)

REPORT OF THE MEMBERS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

H & R HUGHES SOLICITORS LLP

TRADING AS

HUGHES SOLICITORS

Page

General Information

1

Report of the Members

2

Report of the Accountants

3

Income Statement

4

Balance Sheet

5

Reconciliation of Members' Interests

7

Notes to the Financial Statements

9

DESIGNATED MEMBERS:

C W Parr

Mrs D Benians

REGISTERED OFFICE:

19 High Street

Heathfield

East Sussex

TN21 8LU

REGISTERED NUMBER:

OC342872 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Eastbourne) Limited

18 Hyde Gardens

Eastbourne

East Sussex

BN21 4PT

The members present their report with the financial statements of the LLP for the year ended 30 April 2026.

PRINCIPAL ACTIVITY

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

DESIGNATED MEMBERS

The designated members during the year under review were:

C W Parr

Mrs D Benians

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £477,184 (2025 - £372,172 profit).

MEMBERS' INTERESTS

All members participate in the LLP's profit and contribute to the LLP's capital.

A member's capital requirement is linked to their share of profit and the financing requirement of the LLP. There is no opportunity for appreciation of the capital subscribed. Just as incoming members introduce their capital at "par", so the retiring members are repaid their capital at "par".

The members drawing policy allows each member to draw a proportion of their profit share, subject to the cash requirements of the business. Tax retentions, where made, are paid directly to the tax authority on the members' behalf.

ON BEHALF OF THE MEMBERS:

C W Parr - Designated member

11 August 2026

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of H & R Hughes Solicitors LLP for the year ended 30 April 2026 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Reconciliation of Members’ Interests and the related notes from the LLP's accounting records and from information and explanations you have given us.

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

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

It is your duty to ensure that H & R Hughes Solicitors LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of H & R Hughes Solicitors LLP. You consider that H & R Hughes Solicitors 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 financial statements of H & R Hughes Solicitors 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 financial statements.

Galloways Accounting (Eastbourne) Limited

18 Hyde Gardens

Eastbourne

East Sussex

BN21 4PT

Date: .............................................

TURNOVER

1,220,172

1,154,645

Administrative expenses

(878,273

)

(881,235

)

341,899

273,410

Other operating income

82,134

2

OPERATING PROFIT

4

424,033

273,412

Interest receivable and similar income

120,950

237,546

544,983

510,958

Interest payable and similar expenses

(67,799

)

(138,786

)

PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES

477,184

372,172

PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES

477,184

372,172

Members' remuneration charged as an expense

5

(477,184

)

(372,172

)

PROFIT FOR THE FINANCIAL YEAR AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS

-

-

FIXED ASSETS

Tangible assets

6

11,471

15,148

CURRENT ASSETS

Debtors

7

295,113

307,143

Cash at bank and in hand

318,093

313,367

613,206

620,510

CREDITORS

Amounts falling due within one year

8

115,836

132,613

NET CURRENT ASSETS

497,370

487,897

TOTAL ASSETS LESS CURRENT LIABILITIES

508,841

503,045

CREDITORS

Amounts falling due after more than one year

9

(15,433

)

(125,128

)

PROVISIONS FOR LIABILITIES

(7,500

)

(15,000

)

NET ASSETS ATTRIBUTABLE TO MEMBERS

485,908

362,917

LOANS AND OTHER DEBTS DUE TO MEMBERS

11

175,876

97,609

MEMBERS' OTHER INTERESTS

Capital accounts

310,032

265,308

485,908

362,917

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

11

175,876

97,609

Members' other interests

310,032

265,308

485,908

362,917

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 30 April 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 11 August 2026 and were signed by:

C W Parr - Designated member

EQUITY

Members' other interests

Members'

capital

(classified

as

Other

equity)

reserves

Total

£

£

£

Balance at 1 May 2025

265,308

-

265,308

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

-

-

-

Profit for the financial year available for discretionary division among members

-

-

-

Members' interests after profit for the year

265,308

-

265,308

Introduced by members

44,724

-

44,724

Drawings on account and distributions of profit

-

-

-

Balance at 30 April 2026

310,032

-

310,032

DEBT

TOTAL

Loans and other debts due to

MEMBERS'

members less any amounts due

INTERESTS

from members in debtors

Other

amounts

Total

£

£

Amount due to members

97,609

Amount due from members

-

Balance at 1 May 2025

97,609

362,917

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

477,184

477,184

Profit for the financial year available for discretionary division among members

-

-

Members' interests after profit for the year

574,793

840,101

Introduced by members

-

44,724

Drawings on account and distributions of profit

(398,917

)

(398,917

)

Amount due to members

175,876

Amount due from members

-

Balance at 30 April 2026

175,876

485,908

EQUITY

Members' other interests

Members'

capital

(classified

as

Other

equity)

reserves

Total

£

£

£

Balance at 1 May 2024

206,916

-

206,916

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

-

-

-

Profit for the financial year available for discretionary division among members

-

-

-

Members' interests after profit for the year

206,916

-

206,916

Introduced by members

58,392

-

58,392

Drawings on account and distributions of profit

-

-

-

Balance at 30 April 2025

265,308

-

265,308

DEBT

TOTAL

Loans and other debts due to

MEMBERS'

members less any amounts due

INTERESTS

from members in debtors

Other

amounts

Total

£

£

Amount due to members

118,527

Amount due from members

-

Balance at 1 May 2024

118,527

325,443

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

372,172

372,172

Profit for the financial year available for discretionary division among members

-

-

Members' interests after profit for the year

490,699

697,615

Introduced by members

-

58,392

Drawings on account and distributions of profit

(393,090

)

(393,090

)

Amount due to members

97,609

Amount due from members

-

Balance at 30 April 2025

97,609

362,917

1.	STATUTORY INFORMATION

H & R Hughes Solicitors 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

Turnover 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.

Fixtures and fittings

-

10% straight line

Motor vehicles

-

25% on reducing balance

Computer equipment

-

straight line over 3 years

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

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 16 (2025 - 15 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

2026

2025

£

£

Depreciation - owned assets

5,052

6,254

5.	INFORMATION IN RELATION TO MEMBERS

2026

2025

£

£

Members' remuneration charged as an expense

Partners' salaries

457,423

355,639

Partners' interest on capital

19,761

16,533

Total remuneration

477,184

372,172

2026

2025

The average number of members during the year was

2

2

6.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2025

14,258

20,296

18,818

35,771

89,143

Additions

-

-

-

3,259

3,259

Disposals

-

-

(18,818

)

-

(18,818

)

At 30 April 2026

14,258

20,296

-

39,030

73,584

DEPRECIATION

At 1 May 2025

11,377

10,657

16,934

35,027

73,995

Charge for year

1,372

1,849

-

1,831

5,052

Eliminated on disposal

-

-

(16,934

)

-

(16,934

)

At 30 April 2026

12,749

12,506

-

36,858

62,113

NET BOOK VALUE

At 30 April 2026

1,509

7,790

-

2,172

11,471

At 30 April 2025

2,881

9,639

1,884

744

15,148

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

39,922

60,237

Amounts recoverable on contract

214,589

209,824

Other debtors

40,602

37,082

295,113

307,143

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

2,631

10,570

Trade creditors

900

1,573

Taxation and social security

85,486

74,579

Other creditors

26,819

45,891

115,836

132,613

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

2,467

Other creditors

15,433

122,661

15,433

125,128

10.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

41,000

41,000

Between one and five years

112,750

153,750

153,750

194,750

11.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2026

2025

£

£

Amounts owed to members in respect of profits

175,876

97,609

Falling due within one year

175,876

97,609

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

12.	RELATED PARTY DISCLOSURES

Rents paid in the year to entities over which the LLP has control, joint control or significant influence amounted to £41,000 ( 2025: £33,187 )