1 April 2024 false No description of principal activity Taxfiler 2024.6 OC373533business:LimitedLiabilityPartnershipLLP2024-04-012025-03-31 OC3735332024-03-31 OC3735332024-04-012025-03-31 OC373533business:AuditExempt-NoAccountantsReport2024-04-012025-03-31 OC373533business:FilletedAccounts2024-04-012025-03-31 OC3735332025-03-31 OC373533business:PartnerLLP12024-04-012025-03-31 OC373533business:PartnerLLP22024-04-012025-03-31 OC373533business:RegisteredOffice2024-04-012025-03-31 OC3735332024-03-31 OC373533core:WithinOneYear2025-03-31 OC373533core:WithinOneYear2024-03-31 OC373533core:RetainedEarningsAccumulatedLosses2025-03-31 OC373533core:RetainedEarningsAccumulatedLosses2024-03-31 OC373533business:SmallEntities2024-04-012025-03-31 OC373533core:PlantMachinery2024-04-012025-03-31 OC373533core:MotorVehicles2024-04-012025-03-31 OC373533core:FurnitureFittings2024-04-012025-03-31 OC373533core:ComputerEquipment2024-04-012025-03-31 OC373533countries:EnglandWales2024-04-012025-03-31 OC373533core:PlantMachinery2024-03-31 OC373533core:MotorVehicles2024-03-31 OC373533core:FurnitureFittings2024-03-31 OC373533core:ComputerEquipment2024-03-31 OC373533core:PlantMachinery2025-03-31 OC373533core:MotorVehicles2025-03-31 OC373533core:FurnitureFittings2025-03-31 OC373533core:ComputerEquipment2025-03-31 OC3735332023-04-012024-03-31 iso4217:GBP xbrli:pure
Registered No. OC373533 (England and Wales)
B&M Tax Accountants LLP Unaudited accounts for the year ended 31 March 2025
B&M Tax Accountants LLP LLP Information for the year ended 31 March 2025
Designated members
Mr Steve Bee
Mr Peter Waterman
Registered Number
OC373533 (England and Wales)
Registered Office
Aberdeen House South Road Haywards Heath West Sussex RH16 4NG
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B&M Tax Accountants LLP Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
9,669 
2,214 
Current assets
Inventories
103,824 
67,702 
Debtors
89,450 
87,363 
Cash at bank and in hand
88,138 
162,997 
281,412 
318,062 
Creditors: amounts falling due within one year
(24,948)
(36,660)
Net current assets
256,464 
281,402 
Net assets attributable to members
266,133 
283,616 
Represented by:
Loans and other debts due to members
131,026 
283,616 
Members' other interests
Other reserves
135,107 
- 
266,133 
283,616 
Total members' interests
Loans and other debts due to members
131,026 
283,616 
Members' other interests
135,107 
- 
266,133 
283,616 
For the year ending 31 March 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 5 May 2025.
Mr Steve Bee Designated member Limited Liability Partnership Registration No. OC373533
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B&M Tax Accountants LLP Notes to the Accounts for the year ended 31 March 2025
1
Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Work in progress
Work in progress is valued in accordance with UITF40 and therefore includes the profit element.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
20% straight line
Fixtures & fittings
25% reducing balance
Computer equipment
25% straightline
Presentation currency
The accounts are presented in £ sterling.
2
Statutory information
B&M Tax Accountants LLP is a limited liability partnership, incorporated in England and Wales, registration number OC373533. Its registered office is Aberdeen House, South Road, Haywards Heath, West Sussex, RH16 4NG.
3
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
12,797 
13,999 
3,990 
19,718 
50,504 
Additions
- 
- 
- 
11,061 
11,061 
Disposals
- 
- 
- 
(6,306)
(6,306)
At 31 March 2025
12,797 
13,999 
3,990 
24,473 
55,259 
Depreciation
At 1 April 2024
12,037 
13,999 
3,438 
18,816 
48,290 
Charge for the year
205 
- 
162 
3,239 
3,606 
On disposals
- 
- 
- 
(6,306)
(6,306)
At 31 March 2025
12,242 
13,999 
3,600 
15,749 
45,590 
Net book value
At 31 March 2025
555 
- 
390 
8,724 
9,669 
At 31 March 2024
760 
- 
552 
902 
2,214 
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B&M Tax Accountants LLP Notes to the Accounts for the year ended 31 March 2025
4
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
3,487 
2,612 
Taxes and social security costs
21,215 
30,613 
Accruals
246 
3,435 
24,948 
36,660 
5
Loans and other debts due to members
2025 
2024 
£ 
£ 
Members' capital classified as a liability
17,034 
17,034 
Amounts due to members in respect of profits
113,992 
266,582 
131,026 
283,616 
Amounts falling due within one year
131,026 
283,616 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
6
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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