Rubin Lewis O'Brien LLP

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Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Chartered Accountant's report to the partners on the preparation of the unaudited statutory accounts of Rubin Lewis O'Brien LLP for the year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, I have prepared for your approval the accounts of Rubin Lewis O'Brien LLP for the year ended 31 March 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the partners of Rubin Lewis O'Brien LLP, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Rubin Lewis O'Brien LLP and state those matters that we have agreed to state to the partners of Rubin Lewis O'Brien LLP, as a body, in this report in accordance with AAF 2/10 as detailed at ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rubin Lewis O'Brien LLP and its partners, as a body, for our work or for this report.

It is your duty to ensure that Rubin Lewis O'Brien LLP has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Rubin Lewis O'Brien LLP. You consider that Rubin Lewis O'Brien LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Rubin Lewis O'Brien LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Ellis Lloyd Jones LLP

15/09/2026

Ellis Lloyd Jones LLP

Chartered Accountants

11 Park Square

Newport

NP20 4EL

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Rubin Lewis O'Brien LLP

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: OC334029

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		15,017		27,031
Tangible Assets	5		954,901		962,960

			969,918		989,991
CURRENT ASSETS
Debtors	6	578,738		568,376
Cash at bank and in hand		643,783		530,790

		1,222,521		1,099,166
Creditors: Amounts Falling Due Within One Year	7	(1,026,350 )		(645,399 )

NET CURRENT ASSETS (LIABILITIES)			196,171		453,767

TOTAL ASSETS LESS CURRENT LIABILITIES			1,166,089		1,443,758

Creditors: Amounts Falling Due After More Than One Year	8		(725,000 )		(801,095 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			441,089		642,663

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		(321,136)		(261,445)
Other amounts		762,225		904,108

			441,089		642,663

			441,089		642,663

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			441,089		642,663

			441,089		642,663

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Rubin Lewis O'Brien LLP

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr D P Lines Designated Member	Mr J A Hall Designated Member	Mr A P Williams-Jones Designated Member
10/09/2026

The notes on pages 4 to 6 form part of these financial statements.

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Rubin Lewis O'Brien LLP

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Rubin Lewis O'Brien LLP is a limited liability partnership, incorporated in , registered number OC334029 . The Registered Office is Pendragon House, General Rees Square, Cwmbran, Torfaen, NP44 1AJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are right of use of assets for leased computer equipment. It is amortised to the profit and loss account over its estimated economic life of 3 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	5% reducing balance
Fixtures & Fittings	15% reducing balance
Computer Equipment	33% straight line

The company depreciates buildings over their estimated useful economic life. Depreciation is charged on a straight-line basis over the lower of the building's useful economic life or the lease term (if applicable). Only the excess of cost (or revalued amount) over the estimated residual value is depreciated.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 43 (2025: 46)

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Rubin Lewis O'Brien LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2025	36,041

As at 31 March 2026	36,041

Amortisation
As at 1 April 2025	9,010
Provided during the period	12,014

As at 31 March 2026	21,024

Net Book Value
As at 31 March 2026	15,017

As at 1 April 2025	27,031

5. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	922,355	23,740	39,046	985,141
Additions	-	1,913	4,543	6,456
Disposals	-	(819 )	-	(819 )

As at 31 March 2026	922,355	24,834	43,589	990,778

Depreciation
As at 1 April 2025	-	3,974	18,207	22,181
Provided during the period	-	3,110	11,136	14,246
Disposals	-	(550 )	-	(550 )

As at 31 March 2026	-	6,534	29,343	35,877

Net Book Value
As at 31 March 2026	922,355	18,300	14,246	954,901

As at 1 April 2025	922,355	19,766	20,839	962,960

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Rubin Lewis O'Brien LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	101,645	124,559
Prepayments and accrued income	293,251	256,764
Other debtors	987	8,545

	395,883	389,868
Due after more than one year
Amounts recoverable on contracts	182,855	178,508

	578,738	568,376

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	82,869	87,146
Bank loans and overdrafts	2,656	10,000
Other taxes and social security	25,879	22,253
VAT	99,326	89,820
Other creditors	659,879	221,794
Lease Liability	73,000	73,000
Accruals and deferred income	82,741	141,386

	1,026,350	645,399

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	3,095
Lease Liability >1	725,000	798,000

	725,000	801,095

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