DL WILLS LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC452817

		31 March 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		34,443		12,094

			34,443		12,094
CURRENT ASSETS
Debtors	5	5,138		1,805
Cash at bank and in hand		10,393		14,528

		15,531		16,333
Creditors: Amounts Falling Due Within One Year	6	(22,347 )		(2,277 )

NET CURRENT ASSETS (LIABILITIES)			(6,816 )		14,056

TOTAL ASSETS LESS CURRENT LIABILITIES			27,627		26,150

NET ASSETS ATTRIBUTABLE TO MEMBERS			27,627		26,150

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		27,627		26,150

			27,627		26,150

			27,627		26,150

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			27,627		26,150

			27,627		26,150

Page 1

Page 2

DL WILLS 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 Lawrence

Designated Member

22nd September 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

DL WILLS LLP is a limited liability partnership, incorporated in England & Wales, registered number OC452817 . The Registered Office is Limbourne Park Lodge, Main Road, Mundon, Essex, CM9 6NU.

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.

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. 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:

Freehold	33.3 years straight line
Fixtures & Fittings	20% straight line

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 3 (2025: 2)

4. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2025	7,583	5,924	13,507
Additions	24,506	-	24,506

As at 31 March 2026	32,089	5,924	38,013

Depreciation
As at 1 April 2025	228	1,185	1,413
Provided during the period	972	1,185	2,157

As at 31 March 2026	1,200	2,370	3,570

...CONTINUED

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DL WILLS LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026	30,889	3,554	34,443

As at 1 April 2025	7,355	4,739	12,094

5. Debtors

	31 March 2026	31 March 2025
	£	£
Due within one year
Other debtors	5,138	1,805

6. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 March 2025
	£	£
Other creditors	2,966	375
Taxation and social security	19,381	1,902

	22,347	2,277

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