Unaudited Financial Statements

for the Year Ended 5 April 2026

for

Williams & Co Epsom LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DESIGNATED MEMBERS:

P M Smith FCA

M Williams FCA

C Brown

H H Williams

REGISTERED OFFICE:

8/10 South Street

Epsom

Surrey

KT18 7PF

REGISTERED NUMBER:

OC439601 (England and Wales)

ACCOUNTANTS:

Williams & Co Epsom LLP

Chartered Accountants

8-10 South Street

Epsom

Surrey

KT18 7PF

FIXED ASSETS

Tangible assets

4

181,102

252,667

CURRENT ASSETS

Debtors

5

594,131

661,687

Cash at bank and in hand

605,895

575,453

1,200,026

1,237,140

CREDITORS

Amounts falling due within one year

6

205,302

246,041

NET CURRENT ASSETS

994,724

991,099

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

1,175,826

1,243,766

LOANS AND OTHER DEBTS DUE TO MEMBERS

1,175,826

1,243,766

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

1,175,826

1,243,766

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 31 August 2026 and were signed by:

M Williams FCA - Designated member

1.	STATUTORY INFORMATION

Williams & Co Epsom 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Hire purchase and leasing commitments

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

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 18 (2025 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 6 April 2025

135,546

324,255

459,801

Additions

-

84,750

84,750

Disposals

-

(119,176

)

(119,176

)

At 5 April 2026

135,546

289,829

425,375

DEPRECIATION

At 6 April 2025

96,759

110,375

207,134

Charge for year

17,527

57,893

75,420

Eliminated on disposal

-

(38,281

)

(38,281

)

At 5 April 2026

114,286

129,987

244,273

NET BOOK VALUE

At 5 April 2026

21,260

159,842

181,102

At 5 April 2025

38,787

213,880

252,667

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

324,127

392,001

Accrued income

212,295

217,321

Prepayments

57,709

52,365

594,131

661,687

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

7,424

65,999

Trade creditors

3

2

Social security and other taxes

13,385

16,036

VAT

73,806

50,982

Other creditors

-

30,080

Accrued expenses

110,684

82,942

205,302

246,041