REGISTERED NUMBER: OC304844 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2026

FOR

EDWARD CHARLES & PARTNERS LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

C Norton

C C Okin

A J Okin

M Phillips

J R Shuttle

REGISTERED OFFICE:

55 Loudoun Road

St Johns Wood

London

NW8 0DL

REGISTERED NUMBER:

OC304844 (England and Wales)

ACCOUNTANTS:

mgr Weston Kay LLP

Chartered Accountants

55 Loudoun Road

St John's Wood

London

NW8 0DL

FIXED ASSETS

Tangible assets

4

198,044

213,535

CURRENT ASSETS

Debtors

5

1,297,249

1,083,980

Cash at bank

447,323

699,824

1,744,572

1,783,804

CREDITORS

Amounts falling due within one year

6

(569,699

)

(670,216

)

NET CURRENT ASSETS

1,174,873

1,113,588

TOTAL ASSETS LESS CURRENT LIABILITIES

1,372,917

1,327,123

PROVISIONS FOR LIABILITIES

(44,695

)

(44,695

)

NET ASSETS ATTRIBUTABLE TO MEMBERS

1,328,222

1,282,428

LOANS AND OTHER DEBTS DUE TO MEMBERS

-

-

MEMBERS' OTHER INTERESTS

Other reserves

1,328,222

1,282,428

1,328,222

1,282,428

TOTAL MEMBERS' INTERESTS

Members' other interests

1,328,222

1,282,428

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 27 July 2026 and were signed by:

M Phillips - Designated member

1.	STATUTORY INFORMATION

Edward Charles & Partners 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.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover

Turnover represents amounts receivable for services net of VAT and trade discounts. Professional fees are recognised as income when the deal relating to the fee becomes unconditional.

Tangible fixed assets

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

Land and buildings

-

evenly over the period of the lease

Fixtures, fittings & equipment

-

25% on reducing balance and 20% on cost

Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased assets are consumed.

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.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the limited liability partnership is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Retirement benefits and post retirement payments to members

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 5 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

Land and

fittings

buildings

& equipment

Totals

£

£

£

COST

At 6 April 2025

205,087

40,944

246,031

Additions

-

10,879

10,879

At 5 April 2026

205,087

51,823

256,910

DEPRECIATION

At 6 April 2025

8,035

24,461

32,496

Charge for year

21,088

5,282

26,370

At 5 April 2026

29,123

29,743

58,866

NET BOOK VALUE

At 5 April 2026

175,964

22,080

198,044

At 5 April 2025

197,052

16,483

213,535

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.26

5.4.25

£

£

Trade debtors

1,246,657

1,026,889

Other debtors

50,592

57,091

1,297,249

1,083,980

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.26

5.4.25

£

£

Trade creditors

13,739

49,871

Taxation and social security

297,727

375,603

Other creditors

258,233

244,742

569,699

670,216

7.	LEASING AGREEMENTS

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

5.4.26

5.4.25

£

£

Within one year

159,950

65,295

Between one and five years

640,239

640,239

In more than five years

574,516

734,466

1,374,705

1,440,000

The company is committed to 10 years.

8.	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.

9.

CONTROL

The LLP is controlled by its designated members, which remains unchanged from the prior year.