IRIS Accounts Production v26.2.0.496 OC371845 designated member designated member 1.4.25 31.3.26 31.3.26 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh OC371845 2025-03-31 OC371845 2026-03-31 OC371845 2025-04-01 2026-03-31 OC371845 2024-03-31 OC371845 2024-04-01 2025-03-31 OC371845 2025-03-31 OC371845 ns15:EnglandWales 2025-04-01 2026-03-31 OC371845 ns14:PoundSterling 2025-04-01 2026-03-31 OC371845 ns10:PartnerLLP1 2025-04-01 2026-03-31 OC371845 ns10:PartnerLLP2 2025-04-01 2026-03-31 OC371845 ns10:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC371845 ns10:SmallEntities 2025-04-01 2026-03-31 OC371845 ns10:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 OC371845 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 OC371845 ns10:LimitedLiabilityPartnershipsSORP 2025-04-01 2026-03-31 OC371845 ns10:FullAccounts 2025-04-01 2026-03-31 OC371845 ns10:RegisteredOffice 2025-04-01 2026-03-31 OC371845 ns5:CurrentFinancialInstruments 2026-03-31 OC371845 ns5:CurrentFinancialInstruments 2025-03-31 OC371845 ns5:FurnitureFittings 2025-03-31 OC371845 ns5:ComputerEquipment 2025-03-31 OC371845 ns5:FurnitureFittings 2025-04-01 2026-03-31 OC371845 ns5:ComputerEquipment 2025-04-01 2026-03-31 OC371845 ns5:FurnitureFittings 2026-03-31 OC371845 ns5:ComputerEquipment 2026-03-31 OC371845 ns5:FurnitureFittings 2025-03-31 OC371845 ns5:ComputerEquipment 2025-03-31 OC371845 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 OC371845 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31

REGISTERED NUMBER: OC371845 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Serjeants LLP

Serjeants LLP (Registered number: OC371845)

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

General Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Certified Accountants' Report | 6 |

Serjeants LLP

General Information

for the Year Ended 31 March 2026

| DESIGNATED MEMBERS: | D A Thacker

| D A Lacey

| REGISTERED OFFICE: | Dock

| 75 Exploration Drive

| Leicester

| Leicestershire

| LE4 5NU

| REGISTERED NUMBER: | OC371845 (England and Wales)

| ACCOUNTANTS: | Charnwood Accountants & Business Advisors LLP

| The Point

| Granite Way

| Mountsorrel

| Loughborough

| Leicestershire

| LE12 7TZ

Serjeants LLP (Registered number: OC371845)

Balance Sheet

31 March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 10,695 |  | 11,548 |  |

CURRENT ASSETS

Stocks | 2,592 |  | 3,451 |  |

Debtors | 5 | 440,682 |  | 574,705 |  |

Cash at bank | 574,722 |  | 376,661 |  |

1,017,996 |  | 954,817 |  |

CREDITORS

Amounts falling due within one year | 6 | 256,913 |  | 220,144 |  |

NET CURRENT ASSETS | 761,083 |  | 734,673 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 771,778 |  | 746,221 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 7 | 371,778 |  | 346,221 |  |

MEMBERS' OTHER INTERESTS

Capital accounts | 400,000 |  | 400,000 |  |

771,778 |  | 746,221 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 7 | 371,778 |  | 346,221 |  |

Members' other interests | 400,000 |  | 400,000 |  |

771,778 |  | 746,221 |  |

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 March 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.

Serjeants LLP (Registered number: OC371845)

Balance Sheet - continued

31 March 2026

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 10 July 2026 and were signed by:

D A Thacker - Designated member

D A Lacey - Designated member

Serjeants LLP (Registered number: OC371845)

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Serjeants 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.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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 8 (2025 - 10 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2025 | 4,457 |  | 18,429 |  | 22,886 |  |

| Additions | - |  | 1,033 |  | 1,033 |  |

| At 31 March 2026 | 4,457 |  | 19,462 |  | 23,919 |  |

| DEPRECIATION

| At 1 April 2025 | 3,798 |  | 7,540 |  | 11,338 |  |

| Charge for year | 99 |  | 1,787 |  | 1,886 |  |

| At 31 March 2026 | 3,897 |  | 9,327 |  | 13,224 |  |

| NET BOOK VALUE

| At 31 March 2026 | 560 |  | 10,135 |  | 10,695 |  |

| At 31 March 2025 | 659 |  | 10,889 |  | 11,548 |  |

Serjeants LLP (Registered number: OC371845)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade debtors | 419,997 |  | 535,115 |  |

| Doubtful Debt Provision | - |  | 16,068 |  |

| Other debtors | 20,685 |  | 23,522 |  |

440,682 |  | 574,705 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade creditors | 177,835 |  | 150,216 |  |

| Taxation and social security | 59,082 |  | 63,076 |  |

| Other creditors | 19,996 |  | 6,852 |  |

256,913 |  | 220,144 |  |

7. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| Loans and other debts due to members rank pari passu with unsecured creditors.

Chartered Certified Accountants' Report to the Members

on the Unaudited Financial Statements of

Serjeants LLP

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

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 Serjeants LLP for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the members of Serjeants 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 Serjeants LLP and state those matters that we have agreed to state to the members of Serjeants LLP, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Serjeants 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 Serjeants LLP. You consider that Serjeants 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 Serjeants 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.

Charnwood Accountants & Business Advisors LLP

The Point

Granite Way

Mountsorrel

Loughborough

Leicestershire

LE12 7TZ

10 July 2026