REGISTERED NUMBER: OC429240 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

ROOK IRWIN SWEENEY LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

A F C Irwin

A P Rook

P Sweeney

REGISTERED OFFICE:

107-111 Fleet Street

London

EC4A 2AB

REGISTERED NUMBER:

OC429240 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

2nd Floor

Medway Bridge House

1-8 Fairmeadow

Maidstone

Kent

ME14 1JP

FIXED ASSETS

Tangible assets

4

1,802

2,441

CURRENT ASSETS

Stocks

172,154

107,127

Debtors

5

215,903

192,544

Cash at bank

344,344

264,377

732,401

564,048

CREDITORS

Amounts falling due within one year

6

331,740

122,970

NET CURRENT ASSETS

400,661

441,078

TOTAL ASSETS LESS CURRENT LIABILITIES

402,463

443,519

CREDITORS

Amounts falling due after more than one year

7

90,000

180,000

NET ASSETS ATTRIBUTABLE TO MEMBERS

312,463

263,519

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

312,463

263,519

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

312,463

263,519

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 29 September 2026 and were signed by:

A P Rook - Designated member

1.	STATUTORY INFORMATION

Rook Irwin Sweeney 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.

Going concern

At the time of approving the financial statements, the partners have a reasonable expectation that the LLP has adequate resources to continue in operational existence for at least 12 months following the approval of these financial statements. Thus the partners continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Income is recognised when the LLP has earned the right to a consideration and service is deemed to have been performed.

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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.

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 14 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 1 April 2025

1,209

14,781

15,990

Additions

895

478

1,373

At 31 March 2026

2,104

15,259

17,363

Depreciation

At 1 April 2025

795

12,754

13,549

Charge for year

371

1,641

2,012

At 31 March 2026

1,166

14,395

15,561

Net book value

At 31 March 2026

938

864

1,802

At 31 March 2025

414

2,027

2,441

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

177,347

164,523

Other debtors

2,374

5,146

Prepayments

36,182

22,875

215,903

192,544

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other loans (see note 8)

45,000

3,728

Trade creditors

4,603

4,656

VAT

84,819

57,700

Other creditors

102,304

3,044

Accruals and deferred income

95,014

53,842

331,740

122,970

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other loans (see note 8)

90,000

180,000

8.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Loans

45,000

3,728

2026

2025

£

£

Amounts falling due between two and five years:

Other loans - 2-5 years

90,000

180,000

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2026

2025

£

£

Amounts owed to members in respect of profits

312,463

263,519

Falling due within one year

312,463

263,519

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up. There is no provision for specific legally enforceable protection afforded to creditors in such an event. There are no restrictions or limitations on the ability of the members to reduce the amount of 'Members' other interests.

10.	PENSION COMMITMENTS

The LLP operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the LLP in an independently administered fund. Contributions totalling £3,292 (2025: £2,769) were payable to the fund at the balance sheet date and are included in creditors.