REGISTERED NUMBER: OC454661 (England and Wales)

Unaudited Financial Statements

for the period

27 November 2024 to 31 March 2026

for

Bramhall Solicitors LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

5

DESIGNATED MEMBERS:

S N Hughes

R Torr

REGISTERED OFFICE:

Errwood House 212 Moss Lane

Bramhall

Stockport

Cheshire

SK7 1BD

REGISTERED NUMBER:

OC454661 (England and Wales)

ACCOUNTANTS:

Bennett Brooks & Co Limited

Chartered Accountants

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

FIXED ASSETS

Tangible assets

4

1,183

CURRENT ASSETS

Debtors

5

231,165

Cash at bank

170,713

401,878

CREDITORS

Amounts falling due within one year

6

(269,793

)

NET CURRENT ASSETS

132,085

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

133,268

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

133,268

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

133,268

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 period 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 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 25 August 2026 and were signed by:

R Torr - Designated member

1.	STATUTORY INFORMATION

Bramhall 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents amounts chargeable to clients for professional services provided during the year, inclusive of direct expenses incurred on client assignments but excluding value added tax. Turnover is recognised when a right to consideration has been obtained through performance under each contract. Consideration accrues as contract activity progresses by reference to the value of work performed.

Turnover is not recognised where the right to receive payment is contingent on events outside the control of the company. Unbilled revenue is included in debtors within accrued income

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 33% straight line

Office equipment - 25% straight line

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.

Taxation

The taxation payable on the profits of the limited liability partnership is the personal liability of the members.No provision is therefore made in the financial statements for members tax liabilities.

Members profit shares

Profits are automatically divided between the members at the end of the financial year in accordance with agreed profit sharing arrangements. Allocated profits are shown within the members capital accounts in the balance sheet.

3.	EMPLOYEE INFORMATION

The average number of employees during the period was 5 .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

1,746

At 31 March 2026

1,746

DEPRECIATION

Charge for period

563

At 31 March 2026

563

NET BOOK VALUE

At 31 March 2026

1,183

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

100,842

Other debtors

130,323

231,165

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Bank loans and overdrafts

40,197

Trade creditors

(2

)

Taxation and social security

47,611

Other creditors

181,987

269,793

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Members’ capital represents amounts subscribed by members in accordance with the LLP agreement.

Loans and other debts due to members include members’ loans, undrawn profit shares, and other amounts payable under the LLP agreement. These balances are repayable in accordance with the terms set out in the LLP agreement and are classified as liabilities where repayment is unconditional.

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 Bramhall Solicitors LLP for the period 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 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 Bramhall 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 Bramhall Solicitors LLP and state those matters that we have agreed to state to the members of Bramhall 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 Bramhall Solicitors LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Bramhall 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 Bramhall Solicitors LLP. You consider that Bramhall Solicitors LLP is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Bramhall 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.

Bennett Brooks & Co Limited

Chartered Accountants

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

25 August 2026