REGISTERED NUMBER: OC301577 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Clifford Dann LLP

Page

Balance Sheet

1

Notes to the Financial Statements

4

Fixed assets

Tangible fixed assets

4

11,745

15,660

Current assets

Debtors

5

3,992

40,444

Cash at bank

21,382

32,798

25,374

73,242

Creditors

Amounts falling due within one year

6

2,514

8,768

Net current assets

22,860

64,474

Total assets less current liabilities

and

Net assets attributable to members

34,605

80,134

Loans and other debts due to members

7

24,605

3,134

Members' other interests

Capital accounts

10,000

77,000

34,605

80,134

Total members' interests

Loans and other debts due to members

7

24,605

3,134

Members' other interests

10,000

77,000

Amounts due from members

5

-

(11,673

)

34,605

68,461

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 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 Profit and loss account has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 28 August 2026 and were signed by:

J C Groves - Designated member

1.	Statutory information

Clifford Dann LLP is registered in England and Wales. The LLP's registered number and registered office address are as below:

Registered number:

OC301577

Registered office:

85 Church Road

Hove

East Sussex

BN3 2BB

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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 and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Tangible fixed assets

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

Motor vehicles

-

25% on reducing balance

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

Leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	Employee information

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

4.	Tangible fixed assets

Motor

vehicles

£

Cost

At 1 April 2025

and 31 March 2026

59,145

Depreciation

At 1 April 2025

43,485

Charge for year

3,915

At 31 March 2026

47,400

Net book value

At 31 March 2026

11,745

At 31 March 2025

15,660

5.

Debtors

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

-

176

Other debtors

3,992

15,349

3,992

15,525

Amounts falling due after more than one year:

Other debtors

-

24,919

Aggregate amounts

3,992

40,444

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Trade creditors

-

(1

)

Taxation and social security

-

5,380

Other creditors

2,514

3,389

2,514

8,768

7.

Loans and other debts due to members

Members' other interests rank after unsecured creditors, and loans and other debts due to members rank pari passu with unsecured creditors in the event of a winding up. In such an event, there is no further protection afforded to creditors which is legally enforceable and cannot be revoked at will by the members.

There are no restrictions or limitations on the ability of the members to reduce the amount of 'Members' other interests'.