REGISTERED NUMBER: OC318393 (England and Wales)

PETER R.T. HOLDEN & PARTNERS LLP

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

A G Johnston

M A Pate

M G Dodd

R J Biggadike

Ms S E Williams

S R Pyne

T P W Cosway

REGISTERED OFFICE:

4th Floor

The Piano Works

113 - 117 Farringdon Road

London

EC1R 3BX

REGISTERED NUMBER:

OC318393 (England and Wales)

FIXED ASSETS

Tangible assets

4

19,535

21,848

CURRENT ASSETS

Debtors

5

521,942

472,185

Cash at bank and in hand

556,463

475,789

1,078,405

947,974

CREDITORS

Amounts falling due within one year

6

(242,666

)

(258,532

)

NET CURRENT ASSETS

835,739

689,442

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

855,274

711,290

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

855,274

711,290

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

855,274

711,290

Amounts due from members

5

(16,327

)

(16,319

)

838,947

694,971

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 Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 5 August 2026 and were signed by:

T P W Cosway - Designated member

1.	STATUTORY INFORMATION

Peter R.T. Holden & 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.

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 accounts are presented in sterling which is the functional currency of the LLP and rounded to the nearest £.

Going concern

At the time of approving the financial statements, the members have a reasonable expectation that the LLP has adequate resources to continue in operational existence for the foreseeable future. Thus the members continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover represents the total value, excluding value added tax, of fees and commissions receivable during the year and derives from the provision of services falling within the LLP's ordinary activities.

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Tangible fixed assets

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

Fixtures and fittings

-

33% Straight line

Computer equipment

-

33% Straight line

Leasing commitments

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

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.

Financial instruments

The LLP has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised when the LLP becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include trade and other debtors, amounts due from group undertakings and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the LLP transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities, including trade and other creditors and amounts due to group undertakings are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when, and only when, the LLP's contractual obligations are discharged, cancelled, or they expire.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 25 (2025 - 25 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

122,940

300,460

423,400

Additions

-

15,654

15,654

At 31 March 2026

122,940

316,114

439,054

DEPRECIATION

At 1 April 2025

118,020

283,532

401,552

Charge for year

3,798

14,169

17,967

At 31 March 2026

121,818

297,701

419,519

NET BOOK VALUE

At 31 March 2026

1,122

18,413

19,535

At 31 March 2025

4,920

16,928

21,848

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

339,498

322,250

Amounts due from members

16,327

16,319

Prepayments

166,117

133,616

521,942

472,185

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

60,879

53,396

Taxation and social security

44,808

41,660

Other creditors

136,979

163,476

242,666

258,532

7.	LEASING AGREEMENTS

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

2026

2025

£

£

Within one year

13,800

60,000

Between one and five years

-

13,800

13,800

73,800

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2026

2025

£

£

Amounts owed to members in respect of profits

385,273

241,289

Capital account

470,001

470,001

855,274

711,290

Falling due within one year

855,274

711,290

Upon dissolution of the LLP, amounts in loans and other debts due to members would be distributed after the discharge of all liabilities to third parties.