REGISTERED NUMBER: OC393644 (England and Wales)

Unaudited Financial Statements

for the Year Ended 5 April 2026

for

Robinson Sherston Henley LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mr M J Mannall

Mrs R F Mannall

REGISTERED OFFICE:

The Old Forge

16 Bell Street

Henley On Thames

Oxfordshire

RG9 2BG

REGISTERED NUMBER:

OC393644 (England and Wales)

ACCOUNTANTS:

Lane Monnington Welton

Chartered Accountants

Riverside View

Basing Road

Old Basing

Basingstoke

Hampshire

RG24 7AL

FIXED ASSETS

Intangible assets

4

9,000

12,000

Tangible assets

5

25,642

33,989

34,642

45,989

CURRENT ASSETS

Debtors

6

192,062

113,557

Cash at bank

172,624

316,889

364,686

430,446

CREDITORS

Amounts falling due within one year

7

92,568

83,603

NET CURRENT ASSETS

272,118

346,843

TOTAL ASSETS LESS CURRENT LIABILITIES

306,760

392,832

CREDITORS

Amounts falling due after more than one year

8

7,717

19,826

NET ASSETS ATTRIBUTABLE TO MEMBERS

299,043

373,006

LOANS AND OTHER DEBTS DUE TO MEMBERS

11

299,043

373,006

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

11

299,043

373,006

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 5 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 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 19 August 2026 and were signed by:

Mr M J Mannall - Designated member

1.	STATUTORY INFORMATION

Robinson Sherston Henley 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2025, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Financial instruments

Debtors and creditors payable/receivable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

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.

Impairment

Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 4 (2025 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 6 April 2025

and 5 April 2026

15,000

AMORTISATION

At 6 April 2025

3,000

Amortisation for year

3,000

At 5 April 2026

6,000

NET BOOK VALUE

At 5 April 2026

9,000

At 5 April 2025

12,000

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 6 April 2025

250

32,850

3,583

36,683

Additions

-

-

498

498

At 5 April 2026

250

32,850

4,081

37,181

DEPRECIATION

At 6 April 2025

31

687

1,976

2,694

Charge for year

55

8,041

749

8,845

At 5 April 2026

86

8,728

2,725

11,539

NET BOOK VALUE

At 5 April 2026

164

24,122

1,356

25,642

At 5 April 2025

219

32,163

1,607

33,989

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.26

5.4.25

£

£

Trade debtors

51,450

106,974

Other debtors

140,612

6,583

192,062

113,557

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.26

5.4.25

£

£

Bank loans and overdrafts

10,233

10,149

Hire purchase contracts (see note 9)

2,356

2,633

Trade creditors

12,222

11,217

Taxation and social security

26,971

50,377

Other creditors

40,786

9,227

92,568

83,603

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

5.4.26

5.4.25

£

£

Bank loans

292

10,609

Hire purchase contracts (see note 9)

7,425

9,217

7,717

19,826

9.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

5.4.26

5.4.25

£

£

Net obligations repayable:

Within one year

2,356

2,633

Between one and five years

7,425

9,217

9,781

11,850

10.	SECURED DEBTS

The following secured debts are included within creditors:

5.4.26

5.4.25

£

£

Hire purchase contracts

9,781

11,850

11.

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.