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REGISTERED NUMBER: OC369659 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2022

for

BLB Kilminster Beer LLP

BLB Kilminster Beer LLP (Registered number: OC369659)






Contents of the Financial Statements
for the Year Ended 30 November 2022




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BLB Kilminster Beer LLP

General Information
for the Year Ended 30 November 2022







DESIGNATED MEMBERS: Hadyn Beer Associates Ltd
David Kilminster Ltd





REGISTERED OFFICE: 6 Cricklade Court
Old Town
Swindon
Wiltshire
SN1 3EY





REGISTERED NUMBER: OC369659 (England and Wales)





ACCOUNTANTS: Morley & Co (UK) Ltd
Chartered Certified Accountants,
2 Cricklade Court
Old Town
Swindon
Wiltshire
SN1 3EY

BLB Kilminster Beer LLP (Registered number: OC369659)

Balance Sheet
30 November 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,800 3,529

CURRENT ASSETS
Debtors 5 50,304 32,871
Cash at bank 110,334 33,553
160,638 66,424
CREDITORS
Amounts falling due within one year 6 41,604 19,662
NET CURRENT ASSETS 119,034 46,762
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

121,834

50,291

LOANS AND OTHER DEBTS DUE TO
MEMBERS

7

121,834

50,291

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 7 121,834 50,291

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 30 November 2022.

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.

BLB Kilminster Beer LLP (Registered number: OC369659)

Balance Sheet - continued
30 November 2022


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 November 2023 and were signed by:




David Kilminster Ltd - Designated member




Hadyn Beer Associates Ltd - Designated member


BLB Kilminster Beer LLP (Registered number: OC369659)

Notes to the Financial Statements
for the Year Ended 30 November 2022

1. STATUTORY INFORMATION

BLB Kilminster Beer 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.
Improvements to property - Straight line over the life of the lease
Plant and machinery - 25% on cost
Computer equipment - 25% on cost

Financial instruments
Basic financial instruments, including trade and other receivables and payables, cash and bank balances, bank loans and loans to or from other group companies are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 3 (2021 - 3 ) .

BLB Kilminster Beer LLP (Registered number: OC369659)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2022

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and Computer
property machinery equipment Totals
£    £    £    £   
COST
At 1 December 2021 2,310 1,984 28,067 32,361
Additions - - 1,541 1,541
At 30 November 2022 2,310 1,984 29,608 33,902
DEPRECIATION
At 1 December 2021 1,617 1,984 25,231 28,832
Charge for year 462 - 1,808 2,270
At 30 November 2022 2,079 1,984 27,039 31,102
NET BOOK VALUE
At 30 November 2022 231 - 2,569 2,800
At 30 November 2021 693 - 2,836 3,529

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade debtors 29,610 27,089
Other debtors 2,250 2,250
Prepayments and accrued income 18,444 3,532
50,304 32,871

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade creditors 1,002 2,825
Social security and other taxes 1,818 254
VAT 34,184 9,971
Other creditors - 2,012
Accrued expenses 4,600 4,600
41,604 19,662

7. LOANS AND OTHER DEBTS DUE TO MEMBERS

In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.

BLB Kilminster Beer LLP (Registered number: OC369659)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2022

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are H Beer and D Kilminster.