REGISTERED NUMBER: OC319059 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Blackett Hart & Pratt LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

J A Pratt

H Biglin

A Hewitson

K S Pratt

REGISTERED OFFICE:

Westgate House

Faverdale

DARLINGTON

Co Durham

DL3 0PZ

REGISTERED NUMBER:

OC319059 (England and Wales)

ACCOUNTANTS:

Clive Owen LLP

Chartered Accountants

Great North House

20 Allington Way

DARLINGTON

Co Durham

DL1 4QB

FIXED ASSETS

Tangible assets

4

76,823

109,157

Investments

5

95

95

76,918

109,252

CURRENT ASSETS

Debtors

6

3,617,173

3,224,847

Cash at bank and in hand

865,569

430,425

4,482,742

3,655,272

CREDITORS

Amounts falling due within one year

7

(1,886,740

)

(910,535

)

NET CURRENT ASSETS

2,596,002

2,744,737

TOTAL ASSETS LESS CURRENT LIABILITIES

2,672,920

2,853,989

CREDITORS

Amounts falling due after more than one year

8

(703,790

)

-

NET ASSETS ATTRIBUTABLE TO MEMBERS

1,969,130

2,853,989

LOANS AND OTHER DEBTS DUE TO MEMBERS

11

36,542

602,043

MEMBERS' OTHER INTERESTS

Capital accounts

1,932,588

2,251,946

1,969,130

2,853,989

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

11

36,542

602,043

Members' other interests

1,932,588

2,251,946

Amounts due from members

6

(1,118,774

)

(664,313

)

850,356

2,189,676

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 2 July 2026 and were signed by:

J A Pratt - Designated member

1.	STATUTORY INFORMATION

Blackett Hart & Pratt 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.

There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Preparation of consolidated financial statements

The financial statements contain information about Blackett Hart & Pratt LLP as an individual LLP and do not contain consolidated financial information as the parent of a group. The LLP has taken the option under Section 398 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 not to prepare consolidated financial statements.

Turnover

Turnover represents amounts charged to clients for professional services provided during the year excluding VAT and third-party invoiced disbursements. Revenue is recognised on an individual engagement basis when the right to consideration has been obtained from the client in exchange for work performed and where the recoverability of the consideration can be assessed with reasonable probability. Turnover in respect of contingent fee assignments (over and above any agreed minimum fee) is only recognised when the contingent event occurs and recoverability of the fee is assured.

Unbilled turnover on individual client assignments is included in amounts recoverable on contracts within debtors.

Tangible fixed assets

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

Short leasehold

-

over period of the lease

Office equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% - 33% on cost

Tangible fixed assets are measured at cost less accumulated depreciation and impairment.

Financial instruments

Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

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

Income tax payable on the profits of the LLP is solely the personal liability of the individual members and consequently is not dealt with in these financial statements.

Members' participation rights

Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of remuneration and profits).

Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with FRS 102. A member's participation right results in a liability unless the right to any payment is discretionary on the part of the LLP.

Profits are classed as an appropriation of equity rather than as an expense and are shown as a residual amount available for discretionary division among members in the Profit and Loss Account and are equity appropriations in the Balance Sheet.

Amounts due to members that are classified as equity are shown in the Balance Sheet within 'Loans and other debts due to members'.

Professional indemnity claims

The LLP may be involved in disputes in the ordinary course of business, which may give rise to claims. The LLP carries professional indemnity insurance and the cost of premiums is charged to the profit and loss account over the period of such insurance. A provision is made for the excess costs which are not covered by professional indemnity insurance.

Investments

Investments held as fixed assets are stated at cost less provision for any impairment in value.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 108 (2025 - 110 ) .

4.	TANGIBLE FIXED ASSETS

Short

Office

Motor

Computer

leasehold

equipment

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

127,348

114,649

8,676

148,079

398,752

Additions

-

-

-

8,093

8,093

Disposals

-

(12,981

)

-

-

(12,981

)

At 31 March 2026

127,348

101,668

8,676

156,172

393,864

DEPRECIATION

At 1 April 2025

120,307

96,253

8,320

64,715

289,595

Charge for year

1,121

2,765

356

32,462

36,704

Eliminated on disposal

-

(9,258

)

-

-

(9,258

)

At 31 March 2026

121,428

89,760

8,676

97,177

317,041

NET BOOK VALUE

At 31 March 2026

5,920

11,908

-

58,995

76,823

At 31 March 2025

7,041

18,396

356

83,364

109,157

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2025

and 31 March 2026

95

NET BOOK VALUE

At 31 March 2026

95

At 31 March 2025

95

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

333,462

353,314

Amounts due from members

1,118,774

664,313

Amounts recoverable on

contracts

1,915,228

1,565,060

Other debtors

-

400,438

Prepayments and accrued income

249,709

241,722

3,617,173

3,224,847

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other loans (see note 9)

64,008

84,778

Trade creditors

143,823

99,813

Social security and other taxes

246,529

335,747

Other creditors

199,346

179,962

Accruals and deferred income

1,233,034

210,235

1,886,740

910,535

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

703,790

-

9.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Other loans

64,008

84,778

10.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

73,736

119,934

Between one and five years

124,959

96,539

198,695

216,473

11.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2026

2025

£

£

Amounts owed to members in respect of profits

36,542

602,043

Falling due within one year

36,542

602,043