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REGISTERED NUMBER: SO303737 (Scotland)





Unaudited Financial Statements

for the Period 1 February 2023 to 31 March 2024

for

Bell Ingram LLP

Bell Ingram LLP (Registered number: SO303737)






Contents of the Financial Statements
for the Period 1 February 2023 to 31 March 2024




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 5


Bell Ingram LLP

General Information
for the Period 1 February 2023 to 31 March 2024







DESIGNATED MEMBERS: I B Cram
M A N Mitchell
S J Parlett
G D Thoms
M J Taylor
M Thompson
D Tyson
G D Brown
J I Petty
Miss S C Tyson
N S Salomon
R Whitson
C S Warden





REGISTERED OFFICE: Durn
Isla Road
Perth
Perthshire
PH2 7HF





REGISTERED NUMBER: SO303737 (Scotland)





ACCOUNTANTS: Bell Ingram LLP
Durn
Isla Road
Perth
Perthshire
PH2 7HF

Bell Ingram LLP (Registered number: SO303737)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 5,054
Tangible assets 5 144,986 92,861
Investments 6 1,551 10,551
146,537 108,466

CURRENT ASSETS
Stocks 8,500 9,742
Debtors 7 1,947,442 1,726,484
Cash at bank 527,385 640,885
2,483,327 2,377,111
CREDITORS
Amounts falling due within one year 8 986,539 859,484
NET CURRENT ASSETS 1,496,788 1,517,627
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

1,643,325

1,626,093

Bell Ingram LLP (Registered number: SO303737)

Balance Sheet - continued
31 March 2024

2024 2023
Notes £    £    £    £   
LOANS AND OTHER DEBTS DUE TO
MEMBERS

11

666,260

706,093

MEMBERS' OTHER INTERESTS
Capital accounts 977,065 920,000
1,643,325 1,626,093

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 11 666,260 706,093
Members' other interests 977,065 920,000
1,643,325 1,626,093

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.

Bell Ingram LLP (Registered number: SO303737)

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 17 December 2024 and were signed by:




M A N Mitchell - Designated member




G D Thoms - Designated member


Bell Ingram LLP (Registered number: SO303737)

Notes to the Financial Statements
for the Period 1 February 2023 to 31 March 2024

1. STATUTORY INFORMATION

Bell Ingram LLP is registered in Scotland. 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.

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.

Intangible assets
Website design costs are capitalised at cost and amortised to nil by equal instalments over 4 years, being their estimated useful economic lives.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - 10% on cost
Plant and machinery - 25% on cost
Computer equipment - 25% on cost

Investments in associates
Investments in associate undertakings are recognised at cost.

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

Bell Ingram LLP (Registered number: SO303737)

Notes to the Financial Statements - continued
for the Period 1 February 2023 to 31 March 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEE INFORMATION

The average number of employees during the period was 99 (2023 - 98 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 February 2023
and 31 March 2024 38,496
AMORTISATION
At 1 February 2023 33,442
Charge for period 5,054
At 31 March 2024 38,496
NET BOOK VALUE
At 31 March 2024 -
At 31 January 2023 5,054

Bell Ingram LLP (Registered number: SO303737)

Notes to the Financial Statements - continued
for the Period 1 February 2023 to 31 March 2024

5. TANGIBLE FIXED ASSETS
Long Plant and Motor Computer
leasehold machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 February 2023 65,775 177,619 - 246,059 489,453
Additions - - 96,554 31,989 128,543
Disposals - - (38,000 ) (78,526 ) (116,526 )
At 31 March 2024 65,775 177,619 58,554 199,522 501,470
DEPRECIATION
At 1 February 2023 39,866 161,588 - 195,138 396,592
Charge for period 5,482 860 8,080 30,211 44,633
Eliminated on disposal - - (6,215 ) (78,526 ) (84,741 )
At 31 March 2024 45,348 162,448 1,865 146,823 356,484
NET BOOK VALUE
At 31 March 2024 20,427 15,171 56,689 52,699 144,986
At 31 January 2023 25,909 16,031 - 50,921 92,861

6. FIXED ASSET INVESTMENTS
Interest
in
associate Other
undertakings investments Totals
£    £    £   
COST
At 1 February 2023 1 10,550 10,551
Disposals - (9,000 ) (9,000 )
At 31 March 2024 1 1,550 1,551
NET BOOK VALUE
At 31 March 2024 1 1,550 1,551
At 31 January 2023 1 10,550 10,551

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,125,363 1,109,971
Amounts recoverable on contract 745,525 550,582
Other debtors 76,554 65,931
1,947,442 1,726,484

Bell Ingram LLP (Registered number: SO303737)

Notes to the Financial Statements - continued
for the Period 1 February 2023 to 31 March 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 9) 1,040 -
Trade creditors 265,053 113,441
Taxation and social security 393,444 479,918
Other creditors 327,002 266,125
986,539 859,484

9. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank loans - less than 1 yr 1,040 -

10. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 167,971 196,354
Between one and five years 236,262 279,582
404,233 475,936

11. LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.