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Registered number: OC362362









BROWN AND MASON MANAGEMENT SERVICES LLP







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2024

 
BROWN AND MASON MANAGEMENT SERVICES LLP
REGISTERED NUMBER: OC362362

BALANCE SHEET
AS AT 5 APRIL 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
69,535
69,535

Cash at bank and in hand
  
3,036
3,036

  
72,571
72,571

Creditors: Amounts Falling Due Within One Year
 5 
(48,104)
(48,104)

Net current assets
  
 
 
24,467
 
 
24,467

Net assets
  
24,467
24,467


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
 6 
24,467
24,467


Total members' interests
  

Loans and other debts due to members
 6 
24,467
24,467


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 480 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.

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BROWN AND MASON MANAGEMENT SERVICES LLP
REGISTERED NUMBER: OC362362
    
BALANCE SHEET (CONTINUED)
AS AT 5 APRIL 2024

The financial statements were approved and authorised for issue by the members and were signed on their behalf on 27 March 2025.




Lee Brown
Designated member

The notes on pages 3 to 4 form part of these financial statements.

Brown and Mason Management Services LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of Changes in Equity.

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BROWN AND MASON MANAGEMENT SERVICES LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024

1.


General information

Brown and Mason Management Services LLP is a limited liability partnership and incorporated in England and Wales. Its registered office is Anson House, Schooner Court, Crossways Business Park, Dartford, Kent, DA2 6QQ. 

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.

 
2.2

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.


 
2.3

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.4

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.

 
2.5

Creditors

Short term creditors are measured at the transaction price.


3.


Employees

The average monthly number of employees, including members, during the year was 4 (2023 - 5).

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BROWN AND MASON MANAGEMENT SERVICES LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024

4.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
8,011
8,011

Other debtors
35,788
35,788

Prepayments and accrued income
25,736
25,736

69,535
69,535



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
36,600
36,600

Other creditors
1,504
1,504

Accruals and deferred income
10,000
10,000

48,104
48,104



6.


Loans and other debts due to members


2024
2023
£
£



Other amounts due to members
24,467
24,467


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

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