IRIS Accounts Production v24.2.0.383 OC314953 designated member 1.4.23 31.3.24 31.3.24 0 0 false true false false false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhOC3149532023-03-31OC3149532024-03-31OC3149532023-04-012024-03-31OC3149532022-03-31OC3149532022-04-012023-03-31OC3149532023-03-31OC314953ns15:EnglandWales2023-04-012024-03-31OC314953ns14:PoundSterling2023-04-012024-03-31OC314953ns10:PartnerLLP12023-04-012024-03-31OC314953ns10:LimitedLiabilityPartnershipLLP2023-04-012024-03-31OC314953ns10:Micro-entities2023-04-012024-03-31OC314953ns10:AuditExemptWithAccountantsReport2023-04-012024-03-31OC314953ns10:LimitedLiabilityPartnershipsSORP2023-04-012024-03-31OC314953ns10:FullAccounts2023-04-012024-03-31OC314953ns5:CurrentFinancialInstruments2024-03-31OC314953ns5:CurrentFinancialInstruments2023-03-31OC314953ns5:Non-currentFinancialInstruments2024-03-31OC314953ns5:Non-currentFinancialInstruments2023-03-31OC314953ns10:RegisteredOffice2023-04-012024-03-31
REGISTERED NUMBER: OC314953 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 31 March 2024

for

B & O Developments LLP

B & O Developments LLP (Registered number: OC314953)






Contents of the Financial Statements
for the year ended 31 March 2024




Page

Balance Sheet 1

Chartered Accountants' Report 3

B & O Developments LLP (Registered number: OC314953)

Balance Sheet
31 March 2024

2024 2023
£ £
CURRENT ASSETS 2,498 2,201,169

CREDITORS
Amounts falling due within one year (4,809 ) (6,704 )
NET CURRENT (LIABILITIES)/ASSETS (2,311 ) 2,194,465
TOTAL ASSETS LESS CURRENT LIABILITIES (2,311 ) 2,194,465

CREDITORS
Amounts falling due after more than one year - (1,749,051 )
NET (LIABILITIES)/ASSETS (2,311 ) 445,414

LOANS AND OTHER DEBTS DUE TO MEMBERS 607,524 1,067,331

MEMBERS' OTHER INTERESTS (609,835 ) (621,917 )

(2,311 ) 445,414

NOTES TO THE FINANCIAL STATEMENTS

1. STATUTORY INFORMATION

B & O Developments LLP is registered in England and Wales. The LLP's registered number and registered office address are as below:

Registered number: OC314953

Registered office: 2nd Floor Fairbank House
27 Ashley Road
Altrincham
Cheshire
WA14 2DP

2. AVERAGE NUMBER OF EMPLOYEES

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



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.

B & O Developments LLP (Registered number: OC314953)

Balance Sheet - continued
31 March 2024


The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 30 August 2024 and were signed by:





J S Beattie - Designated member

Chartered Accountants' Report to the Members
on the Unaudited Financial Statements of
B & O Developments 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 is not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of B & O Developments LLP for the year ended 31 March 2024 which comprise the Income Statement, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of B & O Developments LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of B & O Developments LLP and state those matters that we have agreed to state to the members of B & O Developments LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B & O Developments LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that B & O Developments LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of B & O Developments LLP. You consider that B & O Developments LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of B & O Developments LLP. For this reason, 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 statutory financial statements.






Bennett Brooks & Co Ltd
Chartered Accountants
2nd Floor Fairbank House
27 Ashley Road
Altrincham
Cheshire
WA14 2DP


30 August 2024