Mortimer Isaacs Consultancy LLP

REGISTERED NUMBER: OC321150 (England and Wales)

Report of the Members and

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Page

General Information

1

Report of the Members

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DESIGNATED MEMBERS:

A Isaacs

Mrs D Isaacs

REGISTERED OFFICE:

The Old School

Exton Street

London

SE1 8UE

REGISTERED NUMBER:

OC321150 (England and Wales)

ACCOUNTANTS:

Hicks and Company

Chartered Accountants

Vaughan Chambers

Vaughan Road

Harpenden

Hertfordshire

AL5 4EE

The members present their report with the financial statements of the LLP for the year ended 31 March 2026.

DESIGNATED MEMBERS

The designated members during the year under review were:

A Isaacs

Mrs D Isaacs

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £665,534 (2025 - £785,465 profit).

MEMBERS' INTERESTS

POLITICAL DONATIONS AND EXPENDITURE

The Donations of £2,400 are charitable donations and not political donations.

ON BEHALF OF THE MEMBERS:

A Isaacs - Designated member

26 August 2026

TURNOVER

1,310,921

1,333,753

Cost of sales

51,471

36,085

GROSS PROFIT

1,259,450

1,297,668

Administrative expenses

595,455

514,130

OPERATING PROFIT

663,995

783,538

Interest receivable and similar income

1,539

1,927

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

665,534

785,465

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

665,534

785,465

Members' remuneration charged as an
expense

4

(665,534

)

(785,465

)

PROFIT FOR THE FINANCIAL YEAR
AVAILABLE FOR DISCRETIONARY
DIVISION AMONG MEMBERS

-

CURRENT ASSETS

Debtors

6

175,781

199,121

Cash at bank

189,008

228,915

364,789

428,036

CREDITORS

Amounts falling due within one year

7

89,290

61,241

NET CURRENT ASSETS

275,499

366,795

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO
MEMBERS

275,499

366,795

LOANS AND OTHER DEBTS DUE TO
MEMBERS

8

275,499

366,795

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

275,499

366,795

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.

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 26 August 2026 and were signed by:

A Isaacs - Designated member

Mrs D Isaacs - Designated member

1.	STATUTORY INFORMATION

Mortimer Isaacs Consultancy 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.

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 7 (2025 - 7 ) .

4.	INFORMATION IN RELATION TO MEMBERS

31.3.26

31.3.25

£

Members' remuneration charged as an expense

Automatic division of profit

665,534

785,465

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

18,953

DEPRECIATION

At 1 April 2025

and 31 March 2026

18,953

NET BOOK VALUE

At 31 March 2026

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

172,281

195,621

Other debtors

3,500

175,781

199,121

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade creditors

(2

)

-

Taxation and social security

87,457

61,330

Other creditors

1,835

(89

)

89,290

61,241

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

The Loans and other debts due to members is due in more than one year