Trowers & Hamlins is set to make another round of job cuts in London and Manchester after confirming that turnover has fallen behind budget for the first half of the financial year.

The firm has confirmed that it is reviewing five fee earner roles and two staff jobs in Manchester as well as four fee earner roles in London, after reviewing three or four UK positions in August this year.

Trowers head of human resources Paul Robinson said: "We are currently in consultation over a limited number of proposed redundancies in London and Manchester. As this consultation is ongoing, it would be inappropriate to make further comment at this time. This is unfortunately a direct reflection of the cuts in public spending, which have affected part of our practice."

The firm has declined to reveal its half-year turnover for the first six months of the current financial year, but said that it lags behind the budget set out for the period, with the government spending cuts cited as a major factor.

The firm's 2009-10 limited liability partnership (LLP) accounts, recently filed with Companies House, show the firm improved its overall financial position by around £6m over the last financial year, with the improved performance attributed to increased profitability. Profits per equity partner at the firm rose by 9% over the year to £553,000, while revenues remained static at £89.4m.

The accounts also show a 7% reduction in total staff at the firm from 606 to 562, while staff costs fell by 5% from £41m to £39m. Fee earner headcount dropped 6% from 301 to 284 while total support staff decreased 9% from 305 to 278.

Trowers finance director David Dixon said: "We had to take some difficult decisions at the beginning of the year, when we made a number of redundancies, and were cautious of expenditure throughout the year. Cashflow improved [and] overall we saw a £6m improvement in our financing situation during the year."