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REGISTERED NUMBER: OC358793 (England and Wales)















RHODDA AND CO LLP

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2026






RHODDA AND CO LLP (REGISTERED NUMBER: OC358793)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026










Page

Balance Sheet 1 to 2

Notes to the Financial Statements 3 to 6


RHODDA AND CO LLP (REGISTERED NUMBER: OC358793)

BALANCE SHEET
31 MARCH 2026

2026 2025
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 5,911 8,212
5,911 8,212

CURRENT ASSETS
Debtors 6 159,240 110,073
Cash at bank and in hand 189,999 172,254
349,239 282,327
CREDITORS
Amounts falling due within one year 7 (59,432 ) (113,451 )
NET CURRENT ASSETS 289,807 168,876
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO MEMBERS 295,718 177,088

LOANS AND OTHER DEBTS DUE TO
MEMBERS
9
215,218
96,588

MEMBERS' OTHER INTERESTS
Capital accounts 80,500 80,500
295,718 177,088

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 9 215,218 96,588
Members' other interests 80,500 80,500
295,718 177,088

The notes form part of these financial statements

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RHODDA AND CO LLP (REGISTERED NUMBER: OC358793)

BALANCE SHEET - continued
31 MARCH 2026


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 2 September 2026 and were signed by:




Mr R Plummer - Designated member




Miss E E Warren - Designated member


The notes form part of these financial statements

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RHODDA AND CO LLP (REGISTERED NUMBER: OC358793)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026


1. STATUTORY INFORMATION

Rhodda and Co LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£) and are rounded to the
nearest Pound.

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 represents the value of work done in the year including estimates of amounts not invoiced.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, was being amortised evenly over its estimated useful life of five years. As at the year end 31.3.2020 this was fully amortised.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. The capitalisation policy is set at £500 and above.

Fixtures and fittings - 25% on cost

Work in progress
Work in progress is valued on the basis of an estimation of amounts not invoiced.

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 the income statement over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the income statement 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.

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RHODDA AND CO LLP (REGISTERED NUMBER: OC358793)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2026


2. ACCOUNTING POLICIES - continued

Members participating interests
Member's participation rights are the rights of a member against the LLP that arise under the member's agreement (for example, in respect of amounts subscribed or otherwise contributed remuneration and profits).

Member's participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with section 22 of FRS 102. A member's participation rights including amounts subscribed or otherwise contributed by members, for example member's capital, are classed as liabilities unless the LLP has an unconditional right to refuse payment to members, in which case they are classified as equity.

All amounts due to members that are classified as liabilities are presented with 'loans and other debts due to members' and, where such amount relates to current year profits, they are recognised within 'member's remuneration charged as an expense' in arriving at the relevant year's result. Undivided amounts that are classified as equity are shown within 'Member's other interests'. Amounts recoverable from the members are presented as debtors and shown as amounts due from members within member's interests.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 15 (2025 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2025
and 31 March 2026 81,500
AMORTISATION
At 1 April 2025
and 31 March 2026 81,500
NET BOOK VALUE
At 31 March 2026 -
At 31 March 2025 -

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RHODDA AND CO LLP (REGISTERED NUMBER: OC358793)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2026


5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 April 2025 26,500
Additions 3,252
Disposals (2,561 )
At 31 March 2026 27,191
DEPRECIATION
At 1 April 2025 18,288
Charge for year 5,438
Eliminated on disposal (2,446 )
At 31 March 2026 21,280
NET BOOK VALUE
At 31 March 2026 5,911
At 31 March 2025 8,212

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Trade debtors 27,745 12,867
Other debtors 12,567 250
Prepayments and accrued income 118,928 96,956
159,240 110,073

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Bank loans - 17,078
Other loans - 15,352
Trade creditors 5,636 9,924
Other taxes and social security 30,572 32,893
Other creditors 698 1,834
Accruals and deferred income 22,526 36,370
59,432 113,451

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RHODDA AND CO LLP (REGISTERED NUMBER: OC358793)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2026


8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2026 2025
£    £   
Within one year 23,500 23,500
Between one and five years 7,833 31,333
31,333 54,833

9. LOANS AND OTHER DEBTS DUE TO MEMBERS

Upon the winding up of the LLP the balance of assets of the LLP after discharging the liabilities of the LLP shall be applied in paying to each Member:

- any unpaid profits which are due to him/her;
- his/her share of the LLP capital;
- his/her share of any balance in the same proportion as he/she was, at the date of determination, entitled to share the profits of the LLP.

If the amount available is insufficient to discharge in full any payment to be made under the above sub-paragraphs, the payment shall be made to the Members pro rata to the amounts that they would have received had the amount been sufficient.

There are no such restrictions or limitations existing on the ability of the members to reduce the amount of 'Members' other interests'.

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