| REGISTERED NUMBER: |
| BESSLER HENDRIE LLP |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2025 |
| REGISTERED NUMBER: |
| BESSLER HENDRIE LLP |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2025 |
| BESSLER HENDRIE LLP (REGISTERED NUMBER: OC418458) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| for the year ended 31 March 2025 |
| Page |
| General Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| BESSLER HENDRIE LLP |
| GENERAL INFORMATION |
| for the year ended 31 March 2025 |
| DESIGNATED MEMBERS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| BESSLER HENDRIE LLP (REGISTERED NUMBER: OC418458) |
| BALANCE SHEET |
| 31 March 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 6 | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| and |
| NET ASSETS ATTRIBUTABLE TO MEMBERS |
1,310,150 |
1,316,879 |
| LOANS AND OTHER DEBTS DUE TO MEMBERS |
8 |
1,310,150 |
1,316,879 |
| TOTAL MEMBERS' INTERESTS |
| Loans and other debts due to members | 8 | 1,310,150 | 1,316,879 |
| 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. |
| BESSLER HENDRIE LLP (REGISTERED NUMBER: OC418458) |
| BALANCE SHEET - continued |
| 31 March 2025 |
| The financial statements were approved by the members of the LLP and authorised for issue on |
| BESSLER HENDRIE LLP (REGISTERED NUMBER: OC418458) |
| NOTES TO THE FINANCIAL STATEMENTS |
| for the year ended 31 March 2025 |
| 1. | STATUTORY INFORMATION |
| Bessler Hendrie 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 |
| Turnover |
| Turnover represents amounts chargeable to clients for professional services provided during the year, excluding discounts, rebates, value added tax and other sales taxes. |
| Tangible fixed assets |
| Tangible assets are stated at cost less accumulated depreciation. Cost includes the original purchase price and costs directly attributable to bringing the asset to its working condition for intended use. |
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: |
| Plant and machinery etc - 25% and 20% on cost |
| Short Leasehold - Over the term of the lease. |
| On disposal, the difference between net proceeds and the carrying amount of item sold is recognised in the profit and loss account and is included in administrative expenses. |
| 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. |
| Payments in respect of other post-retirement benefits are charged to profit or loss in the period to which they relate. |
| Members remuneration |
| Members remuneration charged as an expense in the profit & loss account represents amounts paid under contracts of employment and automatic division of profits under the members agreement. |
| BESSLER HENDRIE LLP (REGISTERED NUMBER: OC418458) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 31 March 2025 |
| 3. | EMPLOYEE INFORMATION |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and |
| Land and | machinery |
| buildings | etc | Totals |
| £ | £ | £ |
| COST |
| At 1 April 2024 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31 March 2025 |
| DEPRECIATION |
| At 1 April 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| At 31 March 2024 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Amounts recoverable on contract |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| BESSLER HENDRIE LLP (REGISTERED NUMBER: OC418458) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 31 March 2025 |
| 7. | LEASING AGREEMENTS |
| Minimum lease payments under non-cancellable operating leases fall due as follows: |
| 2025 | 2024 |
| £ | £ |
| Within one year |
| Between one and five years |
| 8. | LOANS AND OTHER DEBTS DUE TO MEMBERS |
| In the event of winding up, loans and other debts due to members rank after unsecured creditors. |
| 9. | CONTINGENT LIABILITIES |
| The LLP has provided a fixed and floating charge over all assets in respect of the borrowings of individual members taken out in order to fund their capital interests in the LLP. At 31 March 2025, the total amount secured was £565,000 (2024 £565,000). |
| 10. | ULTIMATE CONTROLLING PARTY |
| In the opinion of the members, there is no controlling party. |