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REGISTERED NUMBER: OC418458 (England and Wales)








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: P R Nicholls
R G E Watkins
M N Oliver
Mrs A Francsics-Hollo





REGISTERED OFFICE: Ashbourne House
The Guildway
Old Portsmouth Road
Guildford
Surrey
GU3 1LR





REGISTERED NUMBER: OC418458 (England and Wales)






BESSLER HENDRIE LLP (REGISTERED NUMBER: OC418458)

BALANCE SHEET
31 March 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 4 116,358 26,972

CURRENT ASSETS
Debtors 5 1,129,814 1,316,950
Cash at bank and in hand 475,211 423,756
1,605,025 1,740,706
CREDITORS
Amounts falling due within one year 6 (411,233 ) (450,799 )
NET CURRENT ASSETS 1,193,792 1,289,907
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 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 31 March 2025.

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 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 21 May 2025 and were signed by:




P R Nicholls - Designated member




R G E Watkins - Designated member


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
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 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 25 (2024 - 28 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2024 - 214,274 214,274
Additions 14,123 104,604 118,727
Disposals - (77,189 ) (77,189 )
At 31 March 2025 14,123 241,689 255,812
DEPRECIATION
At 1 April 2024 - 187,302 187,302
Charge for year 2,118 27,223 29,341
Eliminated on disposal - (77,189 ) (77,189 )
At 31 March 2025 2,118 137,336 139,454
NET BOOK VALUE
At 31 March 2025 12,005 104,353 116,358
At 31 March 2024 - 26,972 26,972

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 706,635 790,408
Amounts recoverable on contract 188,445 310,000
Other debtors 234,734 216,542
1,129,814 1,316,950

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 108,131 99,691
Taxation and social security 259,315 259,399
Other creditors 43,787 91,709
411,233 450,799

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 146,379 109,784
Between one and five years 439,137 548,921
585,516 658,705

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.