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REGISTERED NUMBER: SO303737 (Scotland)





Unaudited Financial Statements for the Year Ended 31 January 2023

for

Bell Ingram LLP

Bell Ingram LLP (Registered number: SO303737)






Contents of the Financial Statements
for the Year Ended 31 January 2023




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 5


Bell Ingram LLP

General Information
for the Year Ended 31 January 2023







DESIGNATED MEMBERS: I B Cram
M A N Mitchell
S J Parlett
G D Thoms
M J Taylor
M Thompson
D Tyson
G D Brown
J I Petty
Miss S C Tyson
N S Salomon
R Whitson
Miss H Rayne
C S Warden





REGISTERED OFFICE: Durn
Isla Road
Perth
Perthshire
PH2 7HF





REGISTERED NUMBER: SO303737 (Scotland)





ACCOUNTANTS: Bell Ingram LLP
Durn
Isla Road
Perth
Perthshire
PH2 7HF

Bell Ingram LLP (Registered number: SO303737)

Balance Sheet
31 January 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 5,054 14,680
Tangible assets 5 92,861 96,974
Investments 6 10,551 10,551
108,466 122,205

CURRENT ASSETS
Stocks 9,742 9,013
Debtors 7 1,726,484 1,388,362
Cash at bank 640,885 967,107
2,377,111 2,364,482
CREDITORS
Amounts falling due within one year 8 859,484 822,825
NET CURRENT ASSETS 1,517,627 1,541,657
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

1,626,093

1,663,862

Bell Ingram LLP (Registered number: SO303737)

Balance Sheet - continued
31 January 2023

2023 2022
Notes £    £    £    £   
LOANS AND OTHER DEBTS DUE TO
MEMBERS

10

706,093

663,862

MEMBERS' OTHER INTERESTS
Capital accounts 920,000 1,000,000
1,626,093 1,663,862

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 10 706,093 663,862
Members' other interests 920,000 1,000,000
1,626,093 1,663,862

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 January 2023.

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.

Bell Ingram LLP (Registered number: SO303737)

Balance Sheet - continued
31 January 2023


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 21 September 2023 and were signed by:




M A N Mitchell - Designated member




G D Thoms - Designated member


Bell Ingram LLP (Registered number: SO303737)

Notes to the Financial Statements
for the Year Ended 31 January 2023

1. STATUTORY INFORMATION

Bell Ingram LLP is registered in Scotland. 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.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the LLP will receive the consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably.

Intangible assets
Website design costs are capitalised at cost and amortised to nil by equal instalments over 4 years, being their estimated useful economic lives.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - 10% on cost
Plant and machinery - 25% on cost
Computer equipment - 25% on cost

Investments in associates
Investments in associate undertakings are recognised at cost.

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

Bell Ingram LLP (Registered number: SO303737)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

2. ACCOUNTING POLICIES - continued

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 98 (2022 - 100 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 February 2022
and 31 January 2023 38,496
AMORTISATION
At 1 February 2022 23,816
Charge for year 9,626
At 31 January 2023 33,442
NET BOOK VALUE
At 31 January 2023 5,054
At 31 January 2022 14,680

Bell Ingram LLP (Registered number: SO303737)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

5. TANGIBLE FIXED ASSETS
Long Plant and Motor Computer
leasehold machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 February 2022 65,775 175,902 39,500 228,746 509,923
Additions - 1,757 - 28,587 30,344
Disposals - (40 ) (39,500 ) (11,274 ) (50,814 )
At 31 January 2023 65,775 177,619 - 246,059 489,453
DEPRECIATION
At 1 February 2022 35,166 160,331 33,740 183,712 412,949
Charge for year 4,700 1,297 823 22,700 29,520
Eliminated on disposal - (40 ) (34,563 ) (11,274 ) (45,877 )
At 31 January 2023 39,866 161,588 - 195,138 396,592
NET BOOK VALUE
At 31 January 2023 25,909 16,031 - 50,921 92,861
At 31 January 2022 30,609 15,571 5,760 45,034 96,974

6. FIXED ASSET INVESTMENTS
Interest
in
associate Other
undertakings investments Totals
£    £    £   
COST
At 1 February 2022
and 31 January 2023 1 10,550 10,551
NET BOOK VALUE
At 31 January 2023 1 10,550 10,551
At 31 January 2022 1 10,550 10,551

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,109,971 818,138
Amounts recoverable on contract 550,582 518,260
Other debtors 65,931 51,964
1,726,484 1,388,362

Bell Ingram LLP (Registered number: SO303737)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts (see note 9) - 5,000
Trade creditors 113,441 56,050
Taxation and social security 479,918 458,519
Other creditors 266,125 303,256
859,484 822,825

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2023 2022
£    £   
Net obligations repayable:
Within one year - 5,000

Non-cancellable operating leases
2023 2022
£    £   
Within one year 196,354 198,057
Between one and five years 279,582 238,650
475,936 436,707

10. LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.