Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312022-12-30falseArchitecture9truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC445223 2022-12-29 OC445223 2022-12-30 2024-03-31 OC445223 2022-04-01 2022-12-29 OC445223 2024-03-31 OC445223 c:FurnitureFittings 2022-12-30 2024-03-31 OC445223 c:FurnitureFittings 2024-03-31 OC445223 c:FurnitureFittings c:OwnedOrFreeholdAssets 2022-12-30 2024-03-31 OC445223 c:OfficeEquipment 2022-12-30 2024-03-31 OC445223 c:OfficeEquipment 2024-03-31 OC445223 c:OfficeEquipment c:OwnedOrFreeholdAssets 2022-12-30 2024-03-31 OC445223 c:OwnedOrFreeholdAssets 2022-12-30 2024-03-31 OC445223 c:CurrentFinancialInstruments 2024-03-31 OC445223 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC445223 d:FRS102 2022-12-30 2024-03-31 OC445223 d:AuditExempt-NoAccountantsReport 2022-12-30 2024-03-31 OC445223 d:FullAccounts 2022-12-30 2024-03-31 OC445223 d:LimitedLiabilityPartnershipLLP 2022-12-30 2024-03-31 OC445223 2 2022-12-30 2024-03-31 OC445223 d:PartnerLLP1 2022-12-30 2024-03-31 OC445223 d:PartnerLLP8 2022-12-30 2024-03-31 OC445223 c:OtherCapitalInstrumentsClassifiedAsEquity 2024-03-31 OC445223 c:FurtherSpecificReserve2ComponentTotalEquity 2024-03-31 OC445223 e:PoundSterling 2022-12-30 2024-03-31 iso4217:GBP xbrli:pure

Registered number: OC445223









BCHN ARCHITECTS LLP







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2024

 
BCHN ARCHITECTS LLP
REGISTERED NUMBER: OC445223

BALANCE SHEET
AS AT 31 MARCH 2024

2024
Note
£

Fixed assets
  

Tangible assets
 4 
11,052

  
11,052

Current assets
  

Stocks
  
500

Debtors: amounts falling due within one year
 5 
144,408

Cash at bank and in hand
 6 
89,966

  
234,874

Creditors: amounts falling due within one year
 7 
(39,422)

Net current assets
  
 
 
195,452

Total assets less current liabilities
  
206,504

  

Net assets
  
206,504


Represented by:
  

Loans and other debts due to members within one year
  

Members' other interests
  

Members' capital classified as equity
  
27,943

Other reserves classified as equity
  
178,561

  
 
206,504

  
206,504


Total members' interests
  

Members' other interests
  
206,504

  
206,504


Page 1

 
BCHN ARCHITECTS LLP
REGISTERED NUMBER: OC445223
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime.

The entity was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements.

The financial statements have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The entity has opted not to file the profit and loss account in accordance with the provisions applicable to entities subject to the small LLPs regime.

The financial statements were approved and authorised for issue by the members and were signed on their behalf on 22 October 2024.




................................................
B Bott Limited
................................................
M N Newall Limited
Designated member
Designated member

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
BCHN ARCHITECTS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


General information

BCHN Architects LLP, OC445223, is a limited liability partnership, incorporated in England and Wales, with a registered office address and principal place of business at 1 Wilderhope House, Pountney Gardens, Shrewsbury, Shropshire, ST3 7LG.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

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.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
BCHN ARCHITECTS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

Division and distribution of profits

A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period.

An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making.

The LLP divides profits discretionarily. Discretionary divisions of profits are recognised as amounts due to members, although may be used to offset amounts which have been drawn by members, which are recognised as loan assets repayable.

Profits of the LLP which are not yet divided among the members are shown under 'Other reserves' on the Balance sheet, pending a discretionary decision to divide the profits.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
reducing balance
Office equipment
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Page 4

 
BCHN ARCHITECTS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including members, during the period was 9.


4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost or valuation


Additions
101
14,635
14,736



At 31 March 2024

101
14,635
14,736



Depreciation


Charge for the period on owned assets
25
3,659
3,684



At 31 March 2024

25
3,659
3,684



Net book value



At 31 March 2024
76
10,976
11,052

Page 5

 
BCHN ARCHITECTS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

5.


Debtors

2024
£


Trade debtors
105,793

Amounts due under contracts not yet invoiced
27,595

Prepayments and accrued income
11,020

144,408



6.


Cash and cash equivalents

2024
£

Cash at bank and in hand
89,966

89,966



7.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
12,993

Other taxation and social security
19,183

Other creditors
2,566

Accruals and deferred income
4,680

39,422


 
Page 6