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REGISTERED NUMBER: OC371982 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

BROWN, SIMCOCKS & ANDREWS (UK) LLP

BROWN, SIMCOCKS & ANDREWS (UK) LLP (REGISTERED NUMBER: OC371982)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BROWN, SIMCOCKS & ANDREWS (UK) LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DESIGNATED MEMBERS: C J Wilkinson
K S Andrews





REGISTERED OFFICE: 34-40 High Street
Wanstead
London
E11 2RJ





REGISTERED NUMBER: OC371982 (England and Wales)





ACCOUNTANTS: THP Limited
Chartered Accountants
Unit 4 Mulgrave Chambers
26-28 Mulgrave Road
Sutton
Surrey
SM2 6LE

BROWN, SIMCOCKS & ANDREWS (UK) LLP (REGISTERED NUMBER: OC371982)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,214 365

CURRENT ASSETS
Debtors 5 388 215
Cash at bank 42,268 59,228
42,656 59,443
CREDITORS
Amounts falling due within one year 6 3,193 4,083
NET CURRENT ASSETS 39,463 55,360
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

44,677

55,725

LOANS AND OTHER DEBTS DUE TO
MEMBERS

7

44,677

55,725

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 7 44,677 55,725

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 2024.

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 August 2024 and were signed by:




K S Andrews - Designated member




C J Wilkinson - Designated member


BROWN, SIMCOCKS & ANDREWS (UK) LLP (REGISTERED NUMBER: OC371982)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

Brown, Simcocks & Andrews (UK) 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 (£).


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.

Going concern
The financial statements are prepared on the going concern basis, which assumes the ability of the LLP to continue its activities for the foreseeable future, being a period of not less than twelve months from the approval of these accounts.

Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for services supplied, net of returns, discounts and value added taxes.

Revenue is recognised in the accounting period in which the services were rendered.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Computer equipment - Straight line over 3 years

3. EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2023 3,017 6,404 9,421
Additions - 5,527 5,527
Disposals - (5,152 ) (5,152 )
At 31 March 2024 3,017 6,779 9,796
DEPRECIATION
At 1 April 2023 2,652 6,404 9,056
Charge for year 97 581 678
Eliminated on disposal - (5,152 ) (5,152 )
At 31 March 2024 2,749 1,833 4,582
NET BOOK VALUE
At 31 March 2024 268 4,946 5,214
At 31 March 2023 365 - 365

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Prepayments and other debtors 388 215

BROWN, SIMCOCKS & ANDREWS (UK) LLP (REGISTERED NUMBER: OC371982)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 388 531
VAT 1,350 1,797
Other creditors 5 5
Accrued expenses 1,450 1,750
3,193 4,083

7. LOANS AND OTHER DEBTS DUE TO MEMBERS

In the event of a winding up of the LLP, amounts classified as 'Loans and other debts due to members' would rank behind other non-secured creditors. There are no restrictions that exist on the ability of members to reduce the amounts classified as 'Members Capital'.