T & S Robinson Partnership LLP

	Page
Balance Sheet	1—2
Reconciliation of Members' Interests	3—5
Notes to the Financial Statements	5—8

Registered number: OC378606

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		32,013		40,789

			32,013		40,789
CURRENT ASSETS
Stocks	6	21,114		26,781
Debtors	7	1,312,275		1,405,000
Cash at bank and in hand		2,481,355		2,420,177

		3,814,744		3,851,958
Creditors: Amounts Falling Due Within One Year	8	(3,835,519 )		(3,889,092 )

NET CURRENT ASSETS (LIABILITIES)			(20,775 )		(37,134 )

TOTAL ASSETS LESS CURRENT LIABILITIES			11,238		3,655

Creditors: Amounts Falling Due After More Than One Year	9		(5,046 )		(6,729 )

NET ASSETS/(LIABILITIES) ATTRIBUTABLE TO MEMBERS			6,192		(3,074 )

REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability		-		(6,207)

			-		(6,207)

Equity
Members' other interests
Members' capital		3,000		3,000
Other reserves		3,192		133

			6,192		3,133

			6,192		(3,074)

TOTAL MEMBERS' INTEREST
Amounts due from members			(1,203,472)		(1,247,691)

...CONTINUED

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T & S Robinson Partnership LLP

Balance Sheet (continued)

As At 30 September 2025

Loans and other debts due to members	-	(6,207)
Members' other interests	6,192	3,133

	(1,197,280)	(1,250,765)

For the year ending 30 September 2025 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 Tom Justin Robinson

Designated Member

26th May 2026

The notes on pages 5 to 8 form part of these financial statements.

	EQUITY			DEBT
	Members' other interests			Loans and other debts due to members less any amounts due from members in debtors
	Members'Capital classified as Equity	Other Reserves	Total Equity	Members'Capital classified as Debt
	£	£	£	£
Amounts due from members	-	-	-	-

Balance at 1 October 2023	3,000	-	3,000	-
Profit/(loss) for the financial year available for discretionary division among members	-	13,282	13,282	-

Members' interests after profit/(loss) for the year	3,000	13,282	16,282	-
Other divisions of profits (losses)	-	(13,149)	(13,149)	-
Drawings	-	-	-	-
Other Movements	-	-	-	(6,207)

Amounts due to members	-	-	-	(6,207)
Amounts due from members	-	-	-	-

As at 30 September 2024 and 1 October 2024	3,000	133	3,133	(6,207)


Balance at 1 October 2024	3,000	-	3,000	-
Profit/(loss) for the financial year available for discretionary division among members	-	319,154	319,154	-

Members' interests after profit/(loss) for the year	3,000	319,154	322,154	-
Other divisions of profits (losses)	-	(315,962)	(315,962)	-
Drawings	-	-	-	-

Amounts due from members	-	-	-	-

As at 30 September 2025	3,000	3,192	6,192	-

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T & S Robinson Partnership LLP

Reconciliation of Members' Interests (continued)

For The Year Ended 30 September 2025

	DEBT
	Loans and other debts due to members less any amounts due from members in debtors
	Other amounts	Total Debts	Total members' interest
	£	£	£
Amounts due from members	(1,090,836)	(1,090,836)	-

Balance at 1 October 2023	(1,090,836)	(1,090,836)	(1,087,836)
Profit/(loss) for the financial year available for discretionary division among members	-	-	13,282

Members' interests after profit/(loss) for the year	(1,090,836)	(1,090,836)	(1,074,554)
Other divisions of profits (losses)	13,149	13,149	-
Drawings	(170,004)	(170,004)	(170,004)
Other Movements	-	(6,207)	(6,207)

Amounts due to members	-	(6,207)	-
Amounts due from members	(1,247,691)	(1,247,691)	-

As at 30 September 2024 and 1 October 2024	(1,247,691)	(1,253,898)	(1,250,765)


Balance at 1 October 2024	(1,247,558)	(1,247,558)	(1,244,558)
Profit/(loss) for the financial year available for discretionary division among members	-	-	319,154

Members' interests after profit/(loss) for the year	(1,247,558)	(1,247,558)	(925,404)
Other divisions of profits (losses)	315,962	315,962	-
Drawings	(271,876)	(271,876)	(271,876)

Amounts due from members	(1,203,472)	(1,203,472)	-

As at 30 September 2025	(1,203,472)	(1,203,472)	(1,197,280)

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T & S Robinson Partnership LLP

Notes to the Financial Statements

For The Year Ended 30 September 2025

1. General Information

T & S Robinson Partnership LLP is a limited liability partnership, incorporated in England & Wales, registered number OC378606 . The Registered Office is 27-29 St. James's Market, Essex Street, Bradford, BD4 7PN.

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 - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... 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:

Plant & Machinery	15% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	15% on reducing balance
Computer Equipment	25% on cost

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T & S Robinson Partnership LLP

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.5. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 16 (2024: 14)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 October 2024	30,525

As at 30 September 2025	30,525

Amortisation
As at 1 October 2024	30,525

As at 30 September 2025	30,525

Net Book Value
As at 30 September 2025	-

As at 1 October 2024	-

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T & S Robinson Partnership LLP

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 October 2024	13,124	92,263	25,930	14,942	146,259
Additions	-	-	-	1,042	1,042

As at 30 September 2025	13,124	92,263	25,930	15,984	147,301

Depreciation
As at 1 October 2024	5,855	84,828	3,332	11,455	105,470
Provided during the period	1,090	5,609	1,140	1,979	9,818

As at 30 September 2025	6,945	90,437	4,472	13,434	115,288

Net Book Value
As at 30 September 2025	6,179	1,826	21,458	2,550	32,013

As at 1 October 2024	7,269	7,435	22,598	3,487	40,789

6. Stocks

	2025	2024
	£	£
Stock	21,114	26,781

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	72,657	117,950
Other debtors	1,239,618	1,287,050

	1,312,275	1,405,000

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	657,387	717,217
Other creditors	3,163,564	3,166,198
Taxation and social security	14,568	5,677

	3,835,519	3,889,092

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T & S Robinson Partnership LLP

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

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

	2025	2024
	£	£
Other creditors	5,046	6,729

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