REGISTERED NUMBER: OC352098 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

DONALDSON WEST LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mrs V Ellis

Mr R Willis

REGISTERED OFFICE:

The Lodge

Eridge Road

Crowborough

East Sussex

TN6 2SL

REGISTERED NUMBER:

OC352098 (England and Wales)

ACCOUNTANTS:

Balanced Accounting LLP

Unit K, The Brewery

Bells Yew Green

Tunbridge Wells

Kent

TN3 9BD

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

6,491

8,192

6,491

8,192

CURRENT ASSETS

Debtors

6

144,643

89,697

Cash at bank and in hand

75,498

81,022

220,141

170,719

CREDITORS

Amounts falling due within one year

7

41,155

35,374

NET CURRENT ASSETS

178,986

135,345

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

185,477

143,537

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

105,477

63,537

MEMBERS' OTHER INTERESTS

Capital accounts

80,000

80,000

185,477

143,537

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

105,477

63,537

Members' other interests

80,000

80,000

185,477

143,537

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 8 September 2026 and were signed by:

Mrs V Ellis - Designated member

Mr R Willis - Designated member

1.	STATUTORY INFORMATION

Donaldson West 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 represents amounts chargeable for professional services provided during the period, excluding value added tax. Turnover is recognised when a right to consideration has been obtained through performance under each matter. Consideration accrues as matter activity progresses by reference to the value of the work performed.

Unbilled revenue is included in debtors as 'Amounts recoverable on services'.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of the business in 2001, 2002 and 2006, is being amortised evenly over its estimated useful life of 20 years, 20 years and 10 years respectively. The deemed useful life has been reviewed and the members do not consider that there is any reason to alter the amortisation term under FRS 102.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

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.

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.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 9 (2025 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

94,568

AMORTISATION

At 1 April 2025

and 31 March 2026

94,568

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

40,564

Additions

1,203

Disposals

(2,242

)

At 31 March 2026

39,525

DEPRECIATION

At 1 April 2025

32,372

Charge for year

2,164

Eliminated on disposal

(1,502

)

At 31 March 2026

33,034

NET BOOK VALUE

At 31 March 2026

6,491

At 31 March 2025

8,192

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

56,592

26,700

Amounts recoverable on services

77,000

56,000

Other debtors

11,051

6,997

144,643

89,697

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade creditors

6,368

1,744

Taxation and social security

18,024

18,160

Other creditors

16,763

15,470

41,155

35,374

8.	LEASING AGREEMENTS

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

31/3/26

31/3/25

£

£

Within one year

37,000

37,000

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank 'pari passu' with other unsecured creditors.

10.	ULTIMATE CONTROLLING PARTY

The company is under the control of the members, who each hold an equal share in the partnership.