Sixfootstudio LLP

(Registration number: OC400100)
Balance Sheet as at 31 March 2026

The members acknowledge their responsibilities for complying with the requirements of the Act, as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 with respect to accounting records and the preparation of accounts.

The financial statements of Sixfootstudio LLP (registered number OC400100) were approved by the Board and authorised for issue on 3 September 2026. They were signed on behalf of the limited liability partnership by:

......................................... Mr David John Marshallsay Designated member

Sixfootstudio LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

General information and basis of accounting

The limited liability partnership is incorporated in under the Limited Liability Partnership Act 2000. The address of the registered office is given on the limited liability partnership information page.

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The functional currency of Sixfootstudio LLP is considered to be pounds sterling because that is the currency of the primary economic environment in which the limited liability partnership operates. Foreign operations are included in accordance with the policies set out below.

Revenue recognition

Revenue is recognised to the extent that the limited liability partnership obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales tax or duty.

Members' remuneration and division of profits

The SORP recognises that the basis of calculating profits for allocation may differ from the profits reflected through the financial statements prepared in compliance with recommended practice, given the established need to seek to focus profit allocation on ensuring equity between different generations and populations of members.

Consolidation of the results of certain subsidiary undertakings, the provision for annuities to current and former members, pension scheme charges, the spreading of acquisition integration costs and the treatment of long leasehold interests are all items which may generate differences between profits calculated for the purpose of allocation and those reported within the financial statements. Where such differences arise, they have been included within other amounts in the balance sheet.

Members' fixed shares of profits (excluding discretionary fixed share bonuses) and interest earned on members' balances are automatically allocated and, are treated as members' remuneration charged as an expense to the profit and loss account in arriving at profit available for discretionary division among members.
The remainder of profit shares, which have not been allocated until after the balance sheet date, are treated in these financial statements as unallocated at the balance sheet date and included within other reserves.

Sixfootstudio LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

Taxation

The taxation payable on the partnership's profits is the personal liability of the members, although payment of such liabilities is administered by the partnership on behalf of its members. Consequently, neither partnership taxation nor related deferred taxation is accounted for in these financial statements. Sums set aside in respect of members' tax obligations are included in the balance sheet within loans and other debts due to members, or are set against amounts due from members as appropriate.

other taxes policy

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any
estimated residual value, over their expected useful economic life as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	33.33 % Straight Line
Computer equipment	33.33% Straight Line

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the limited liability partnership will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Members' interests

Amounts due to members after more than one year comprise provisions for annuities to current members and certain loans from members which are not repayable within twelve months of the balance sheet date.

Sixfootstudio LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

2	Particulars of employees

The average number of persons employed by the limited liability partnership (including members) during the year, analysed by category was as follows:

	2026 No.	2025 No.
Members	2	2
	2	2

The aggregate payroll costs were as follows:

3	Tangible fixed assets

	Fixtures and fittings £	Computer equipment £	Total £
Cost
At 1 April 2025	1,199	8,602	9,801
Additions	-	2,332	2,332
At 31 March 2026	1,199	10,934	12,133
Depreciation
At 1 April 2025	791	5,558	6,349
Charge for the year	399	3,644	4,043
At 31 March 2026	1,190	9,202	10,392
Net book value
At 31 March 2026	9	1,732	1,741
At 31 March 2025	408	3,044	3,452

4

Debtors

	2026 £	2025 £
Trade debtors	65,581	14,469

Sixfootstudio LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

5	Creditors: Amounts falling due within one year

	2026 £	2025 £
Bank loans and overdrafts	3,261	3,261
Other taxes and social security	17,611	8,654
Other creditors	1,431	758
Accruals and deferred income	1,100	2,050
	23,403	14,723

6	Creditors: Amounts falling due after more than one year

	2026 £	2025 £
Bank loans and overdrafts	13,649	17,122