REGISTERED NUMBER: OC454958 (England and Wales)

Report of the Members and

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Ralph's Balham LLP

Page

General Information

1

Report of the Members

2

Chartered Accountants' Report

3

Income Statement

4

Balance Sheet

5

Notes to the Financial Statements

7

DESIGNATED MEMBERS:

S C R Cox

Mrs S Cox

REGISTERED OFFICE:

147a High Street

Waltham Cross

Hertfordshire

EN8 7AP

REGISTERED NUMBER:

OC454958 (England and Wales)

ACCOUNTANTS:

Thickbroom Coventry Limited

Chartered Accountants

147a High Street

Waltham Cross

Hertfordshire

EN8 7AP

The members present their report with the financial statements of the LLP for the year ended 31 March 2026.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of restaurants and cafes.

DESIGNATED MEMBERS

The designated members during the year under review were:

S C R Cox

Mrs S Cox

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The loss for the year before members' remuneration and profit shares was £49,334 (2025 - £24,415 loss).

MEMBERS' INTERESTS

ON BEHALF OF THE MEMBERS:

Mrs S Cox - Designated member

2 November 2026

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Ralph's Balham LLP for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of Ralph's Balham LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ralph's Balham LLP and state those matters that we have agreed to state to the members of Ralph's Balham LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ralph's Balham LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Ralph's Balham LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Ralph's Balham LLP. You consider that Ralph's Balham LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ralph's Balham LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Thickbroom Coventry Limited

Chartered Accountants

147a High Street

Waltham Cross

Hertfordshire

EN8 7AP

Date: .............................................

TURNOVER

334,431

4,268

Cost of sales

(120,475

)

(1,482

)

GROSS PROFIT

213,956

2,786

Administrative expenses

(262,812

)

(27,201

)

OPERATING LOSS

4

(48,856

)

(24,415

)

Interest payable and similar expenses

(478

)

-

LOSS FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS

(49,334

)

(24,415

)

FIXED ASSETS

Tangible assets

5

29,570

31,913

CURRENT ASSETS

Stocks

7,609

9,400

Debtors

6

102,500

47,170

Cash at bank

5,986

6,958

116,095

63,528

CREDITORS

Amounts falling due within one year

7

(31,165

)

(72,941

)

NET CURRENT ASSETS/(LIABILITIES)

84,930

(9,413

)

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

114,500

22,500

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

114,500

22,500

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

114,500

22,500

Amounts due from members

6

(73,749

)

(24,415

)

40,751

(1,915

)

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 in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 2 November 2026 and were signed by:

S C R Cox - Designated member

Mrs S Cox - Designated member

1.	STATUTORY INFORMATION

Ralph's Balham 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.

Plant and machinery etc

-

15% on reducing balance

Stocks

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

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 9 (2025 - 2 ) .

4.	OPERATING LOSS

The operating loss is stated after charging:

Period

19/12/24

Year Ended

to

31/3/26

31/3/25

£

£

Depreciation - owned assets

5,210

750

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

32,663

Additions

2,867

At 31 March 2026

35,530

DEPRECIATION

At 1 April 2025

750

Charge for year

5,210

At 31 March 2026

5,960

NET BOOK VALUE

At 31 March 2026

29,570

At 31 March 2025

31,913

6.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

1,971

1,259

Other debtors

73,749

28,411

75,720

29,670

2026

2025

£

£

Amounts falling due after more than one year:

Other debtors

26,780

17,500

Aggregate amounts

102,500

47,170

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

5,387

69,605

Taxation and social security

21,132

-

Other creditors

4,646

3,336

31,165

72,941

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Amounts due to members rank equally with Other Creditors.