These financial statements have been prepared in accordance with the Statement of Recommended Practice
"Accounting by Limited Liability Partnerships" revised in December 2018, to reflect the amendments of the
2017 Triennial review, together with FRS 102 "The Financial Reporting Standard applicable in the UK and
Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies
subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied
other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the limited liability
partnership. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.