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REGISTERED NUMBER: OC328696 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Brock Carmichael Architects LLP

Brock Carmichael Architects LLP (Registered number: OC328696)

Contents of the Financial Statements
for the Year Ended 30 April 2024










Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Brock Carmichael Architects LLP

General Information
for the Year Ended 30 April 2024







DESIGNATED MEMBERS: C M Bolland
J S Cassell
P J Malthouse





REGISTERED OFFICE: 19 Old Hall Street
Liverpool
Merseyside
L3 9JQ





REGISTERED NUMBER: OC328696 (England and Wales)





ACCOUNTANTS: SB&P
Chartered Accountants
Oriel House
2-8 Oriel Road
Bootle
Liverpool
Merseyside
L20 7EP

Brock Carmichael Architects LLP (Registered number: OC328696)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 29,707 35,778

CURRENT ASSETS
Debtors 5 384,554 614,520
Cash at bank and in hand 221,685 384,624
606,239 999,144
CREDITORS
Amounts falling due within one year 6 211,821 248,928
NET CURRENT ASSETS 394,418 750,216
TOTAL ASSETS LESS CURRENT LIABILITIES 424,125 785,994

CREDITORS
Amounts falling due after more than one year 7 15,861 25,956
NET ASSETS ATTRIBUTABLE TO MEMBERS 408,264 760,038

LOANS AND OTHER DEBTS DUE TO
MEMBERS

10

138,264

400,038

MEMBERS' OTHER INTERESTS
Capital accounts 270,000 360,000
408,264 760,038

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 10 138,264 400,038
Members' other interests 270,000 360,000
408,264 760,038

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 April 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.

Brock Carmichael Architects LLP (Registered number: OC328696)

Balance Sheet - continued
30 April 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 27 January 2025 and were signed by:





C M Bolland - Designated member

Brock Carmichael Architects LLP (Registered number: OC328696)

Notes to the Financial Statements
for the Year Ended 30 April 2024


1. STATUTORY INFORMATION

Brock Carmichael Architects 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 represents the fair value of services provided under contracts with customers to the extent that there is a right to consideration, net of VAT. It is measured at the fair value of the consideration due. Where a service is incomplete at the year end, turnover represents the value of the service provided to that date based upon an appropriate proportion of the total consideration at completion.

Where the turnover on a contract so calculated exceeds the amount invoiced, the difference is included in debtors as amounts recoverable on contracts.

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 - 20% on reducing balance
Fixtures and fittings - 10% on cost

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.

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.

Members drawings and repayment of capital
Members are permitted to make drawings in anticipation of profits which will be allocated to them. The amount of such drawings is set at the beginning of each financial year, taking into account the anticipated cash needs of the LLP. New members are required to subscribe a minimum level of capital and in subsequent years members are invited to subscribe for further capital, the amounts of which is determined by performance and seniority of those members. On retirement, capital is repaid to members.

Capital
The capital requirements of the partnership are determined by the members. Each member is required to subscribe to a proportion of capital. Interest is paid yearly on capital at 5%. On leaving the partnership, a member's capital is repaid according to the arrangements in the partnership agreement.
Member's capital has been classified as debt in accordance with the requirements of the SORP.

Allocation of profits and drawings
Profits are automatically allocated to those who were members during the financial period following the finalisation of the annual financial statements in accordance with the proportions agreed in the partnership agreement.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 22 (2023 - 22 ) .

Brock Carmichael Architects LLP (Registered number: OC328696)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and
leasehold machinery fittings Totals
£    £    £    £   
COST
At 1 May 2023
and 30 April 2024 22,488 15,142 125,291 162,921
DEPRECIATION
At 1 May 2023 22,488 11,869 92,786 127,143
Charge for year - 655 5,416 6,071
At 30 April 2024 22,488 12,524 98,202 133,214
NET BOOK VALUE
At 30 April 2024 - 2,618 27,089 29,707
At 30 April 2023 - 3,273 32,505 35,778

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 232,754 484,450
Amounts recoverable on contract 102,835 105,809
Other debtors 48,965 24,261
384,554 614,520

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 9,854 9,613
Trade creditors 80,364 45,919
Taxation and social security 68,807 89,977
Other creditors 52,796 103,419
211,821 248,928

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans 15,861 25,956

Brock Carmichael Architects LLP (Registered number: OC328696)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.4.24 30.4.23
£    £   
Within one year 100,000 100,000
Between one and five years 166,667 266,667
266,667 366,667

9. SECURED DEBTS

There is a debenture in place with National Westminster Bank Plc to secure all liabilities to the bank.

10. LOANS AND OTHER DEBTS DUE TO MEMBERS

There is no formal agreement regarding the ranking of loans and other debts due to members in relation to other creditors. The default provisions as per section 7 of the Limited Liability Partnership Regulations 2001 therefore apply.