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REGISTERED NUMBER: OC369659 (England and Wales)















Report of the Members and

Unaudited Financial Statements for the Year Ended 30 November 2023

for

BLB Kilminster Beer LLP

BLB Kilminster Beer LLP (Registered number: OC369659)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

General Information 1

Report of the Members 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 6


BLB Kilminster Beer LLP

General Information
for the Year Ended 30 November 2023







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)

Report of the Members
for the Year Ended 30 November 2023

The members present their report with the financial statements of the LLP for the year ended 30 November 2023.

PRINCIPAL ACTIVITY
The principal activity of the LLP in the year under review was that of surveying services.

DESIGNATED MEMBERS
The designated members during the year under review were:

Hadyn Beer Associates Ltd
David Kilminster Ltd

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS
The profit for the year before members' remuneration and profit shares was £189,411 (2022 - £239,943 profit).

MEMBERS' INTERESTS

ON BEHALF OF THE MEMBERS:





David Kilminster Ltd - Designated member


28 November 2024

BLB Kilminster Beer LLP (Registered number: OC369659)

Income Statement
for the Year Ended 30 November 2023

2023 2022
Notes £    £   

TURNOVER 259,700 337,963

Cost of sales 1,200 1,200
GROSS PROFIT 258,500 336,763

Administrative expenses 69,505 96,820
OPERATING PROFIT 4 188,995 239,943

Interest receivable and similar income 416 -
PROFIT FOR THE FINANCIAL YEAR
BEFORE MEMBERS' REMUNERATION
AND PROFIT SHARES AVAILABLE FOR
DISCRETIONARY DIVISION AMONG
MEMBERS




189,411




239,943

BLB Kilminster Beer LLP (Registered number: OC369659)

Balance Sheet
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 3,492 2,800

CURRENT ASSETS
Debtors 6 87,880 50,304
Cash at bank 67,188 110,334
155,068 160,638
CREDITORS
Amounts falling due within one year 7 42,003 41,604
NET CURRENT ASSETS 113,065 119,034
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

116,557

121,834

LOANS AND OTHER DEBTS DUE TO
MEMBERS

8

116,557

121,834

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 8 116,557 121,834

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 2023.

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 2023


The financial statements have been prepared 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 28 November 2024 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 2023

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 (2022 - 3 ) .

4. OPERATING PROFIT

The operating profit is stated after charging:

2023 2022
£    £   
Depreciation - owned assets 1,503 2,270

BLB Kilminster Beer LLP (Registered number: OC369659)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

5. TANGIBLE FIXED ASSETS
Improvements
to Plant and Computer
property machinery equipment Totals
£    £    £    £   
COST
At 1 December 2022 2,310 1,984 29,608 33,902
Additions - - 2,195 2,195
At 30 November 2023 2,310 1,984 31,803 36,097
DEPRECIATION
At 1 December 2022 2,079 1,984 27,039 31,102
Charge for year 231 - 1,272 1,503
At 30 November 2023 2,310 1,984 28,311 32,605
NET BOOK VALUE
At 30 November 2023 - - 3,492 3,492
At 30 November 2022 231 - 2,569 2,800

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 80,502 29,610
Other debtors 2,250 2,250
Prepayments and accrued income 5,128 18,444
87,880 50,304

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 7,101 1,002
Social security and other taxes - 1,818
VAT 25,921 34,184
Accrued expenses 8,981 4,600
42,003 41,604

8. 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 2023

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are H Beer and D Kilminster.