REGISTERED NUMBER: OC350970 (England and Wales)

Robert Fletcher Associates LLP

Financial Statements for the Year Ended 31 March 2026

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

R F Fletcher

Robert Fletcher Advisers Limited

REGISTERED OFFICE:

Pen Y Bryn

Chart Road

Sutton Valence

Maidstone

Kent

ME17 3AW

REGISTERED NUMBER:

OC350970 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

Chartered Certified Accountants

5 London Road

Rainham

Gillingham

Kent

ME8 7RG

FIXED ASSETS

Tangible assets

4

38,631

52,259

CURRENT ASSETS

Debtors

5

21,795

5,290

Cash at bank

708

11,031

22,503

16,321

CREDITORS

Amounts falling due within one year

6

25,916

24,867

NET CURRENT LIABILITIES

(3,413

)

(8,546

)

TOTAL ASSETS LESS CURRENT LIABILITIES

35,218

43,713

CREDITORS

Amounts falling due after more than one year

7

35,218

43,438

NET ASSETS ATTRIBUTABLE TO MEMBERS

-

275

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

-

275

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

-

275

Amounts due from members

5

(13,390

)

-

(13,390

)

275

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 1 October 2026 and were signed by:

R F Fletcher - Designated member

1.	STATUTORY INFORMATION

Robert Fletcher Associates 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 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

25% on reducing balance

Office equipment

-

33% on cost and 25% on cost

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Office

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

53,877

9,304

63,181

Disposals

-

(2,201

)

(2,201

)

At 31 March 2026

53,877

7,103

60,980

DEPRECIATION

At 1 April 2025

3,367

7,555

10,922

Charge for year

12,628

1,000

13,628

Eliminated on disposal

-

(2,201

)

(2,201

)

At 31 March 2026

15,995

6,354

22,349

NET BOOK VALUE

At 31 March 2026

37,882

749

38,631

At 31 March 2025

50,510

1,749

52,259

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

21,795

5,290

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

335

2,333

Hire purchase contracts

8,220

5,951

Other creditors

17,361

16,583

25,916

24,867

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

35,218

43,438

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

43,438

49,389

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

The loans and other debts due to members rank pari passu with unsecured creditors in the event of a winding up.