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REGISTERED NUMBER: OC341447 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 DECEMBER 2022 TO 31 MARCH 2024

FOR

BRIND ENTERPRISES (UK) LLP

BRIND ENTERPRISES (UK) LLP (REGISTERED NUMBER: OC341447)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 DECEMBER 2022 TO 31 MARCH 2024




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Accountants' Report 6

BRIND ENTERPRISES (UK) LLP

GENERAL INFORMATION
FOR THE PERIOD 1 DECEMBER 2022 TO 31 MARCH 2024







DESIGNATED MEMBERS: E M Brind
Brind Dobson LLP





REGISTERED OFFICE: 7 The Broadway
Crowborough
East Sussex
TN6 1DE





REGISTERED NUMBER: OC341447 (England and Wales)





ACCOUNTANTS: Ashdown Hurrey
Chartered Accountants & Business Advisers
20 Havelock Road
Hastings
East Sussex
TN34 1BP

BRIND ENTERPRISES (UK) LLP (REGISTERED NUMBER: OC341447)

BALANCE SHEET
31 MARCH 2024

31.3.24 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,316 10,784

CURRENT ASSETS
Stocks 37,706 27,030
Debtors 5 536 566
Cash at bank and in hand 9,900 23,731
48,142 51,327
CREDITORS
Amounts falling due within one year 6 9,498 3,536
NET CURRENT ASSETS 38,644 47,791
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO MEMBERS 46,960 58,575

LOANS AND OTHER DEBTS DUE TO
MEMBERS

7

46,960

58,575

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 7 46,960 58,575

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 period 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.

BRIND ENTERPRISES (UK) LLP (REGISTERED NUMBER: OC341447)

BALANCE SHEET - continued
31 MARCH 2024


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 11 September 2024 and were signed by:





E M Brind - Designated member

BRIND ENTERPRISES (UK) LLP (REGISTERED NUMBER: OC341447)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 DECEMBER 2022 TO 31 MARCH 2024

1. STATUTORY INFORMATION

Brind Enterprises (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.

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.

The members have made an assessment about the partnerships ability to continue as a going concern and they do not consider there to be any material uncertainties.
As a result the going concern basis of accounting has been adopted.

Turnover
Turnover represents net invoiced sales of goods excluding value added tax. Revenue is recognised at the point of sale to the customer.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on cost

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

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEE INFORMATION

The average number of employees during the period was 4 (2022 - 4 ) .

BRIND ENTERPRISES (UK) LLP (REGISTERED NUMBER: OC341447)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 DECEMBER 2022 TO 31 MARCH 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2022 - 1,970 20,990 1,666 24,626
Additions 307 - - - 307
At 31 March 2024 307 1,970 20,990 1,666 24,933
DEPRECIATION
At 1 December 2022 - 1,935 10,243 1,664 13,842
Charge for period 39 11 2,723 2 2,775
At 31 March 2024 39 1,946 12,966 1,666 16,617
NET BOOK VALUE
At 31 March 2024 268 24 8,024 - 8,316
At 30 November 2022 - 35 10,747 2 10,784

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 30.11.22
£    £   
Prepayments 536 566

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 30.11.22
£    £   
Trade creditors 6,790 836
VAT 1,628 1,680
Accrued expenses 1,080 1,020
9,498 3,536

7. LOANS AND OTHER DEBTS DUE TO MEMBERS

The amounts shown in 'Loans and other debts due to member's' would rank after other unsecured creditors in the event of a winding up.

ACCOUNTANTS' REPORT TO THE MEMBERS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
BRIND ENTERPRISES (UK) LLP

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In accordance with our terms of engagement we have prepared for your approval the attached financial statements from the business accounting records and from information and explanations you have given to us.

The financial statements have been compiled using the going concern and historical cost basis. It is not intended to achieve full compliance with the provisions of UK Generally Accepted Accounting Principles.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.

This report is made solely to you, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial information and state those matters that we have agreed to state to you in this report in accordance with the guidance of ICAEW as detailed at icaew.com/compilation and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the person to whom this report is addressed for our work or for this report.

You have approved the financial statements for the period described above, and have acknowledged your responsibility for them, for the appropriateness of the financial reporting framework adopted and for providing all information and explanations necessary for their compilation.

We have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.






Ashdown Hurrey
Chartered Accountants & Business Advisers
20 Havelock Road
Hastings
East Sussex
TN34 1BP


12 September 2024