REGISTERED NUMBER: OC361063 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

CAMBRIDGE PIANOFORTE LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

S M Howe

Mrs S J Howe

I R Kilpatrick

REGISTERED OFFICE:

115c Milton Road

Cambridge

CB4 1XE

REGISTERED NUMBER:

OC361063 (England and Wales)

ACCOUNTANTS:

Prentis & Co LLP

Accountants and Business Advisers

115c Milton Road

Cambridge

CB4 1XE

FIXED ASSETS

Tangible assets

4

3,068

5,454

CURRENT ASSETS

Stocks

103,758

106,277

Debtors

5

26,908

24,029

Cash at bank and in hand

36,146

54,579

166,812

184,885

CREDITORS

Amounts falling due within one year

6

81,065

58,344

NET CURRENT ASSETS

85,747

126,541

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

88,815

131,995

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

88,815

131,995

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

88,815

131,995

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 31 July 2026 and were signed by:

I R Kilpatrick - Designated member

1.	STATUTORY INFORMATION

Cambridge Pianoforte LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Freehold Improvements

-

25% on reducing balance

Pianos on Hire

-

10% on cost

Motor vehicles

-

25% on reducing balance

Office Equipment

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 8 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Pianos on

Motor

Office

Improvements

Hire

vehicles

Equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

and 31 March 2026

3,000

53,698

29,614

19,692

106,004

DEPRECIATION

At 1 April 2025

2,897

52,397

27,271

17,985

100,550

Charge for year

26

1,112

821

427

2,386

At 31 March 2026

2,923

53,509

28,092

18,412

102,936

NET BOOK VALUE

At 31 March 2026

77

189

1,522

1,280

3,068

At 31 March 2025

103

1,301

2,343

1,707

5,454

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

19,591

17,667

Prepayments

7,317

6,362

26,908

24,029

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

42,152

36,851

Social security and other taxes

16,222

5,451

VAT

18,771

12,304

Accruals and deferred income

3,920

3,738

81,065

58,344

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2026

2025

£

£

Amounts owed to members in respect of profits

88,815

131,995

Falling due within one year

88,815

131,995

Loans and debts due to other members are ranked equally with other unsecured creditors of the partnership.