| REGISTERED NUMBER: |
| REPORT OF THE MEMBERS AND |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2025 |
| FOR |
| B R LEWIS ASSOCIATES LLP |
| REGISTERED NUMBER: |
| REPORT OF THE MEMBERS AND |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2025 |
| FOR |
| B R LEWIS ASSOCIATES LLP |
| B R LEWIS ASSOCIATES LLP (REGISTERED NUMBER: OC353085) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| For The Year Ended 31 March 2025 |
| Page |
| General Information | 1 |
| Report of the Members | 2 |
| Income Statement | 3 |
| Balance Sheet | 4 |
| Notes to the Financial Statements | 6 |
| B R LEWIS ASSOCIATES LLP |
| GENERAL INFORMATION |
| For The Year Ended 31 March 2025 |
| DESIGNATED MEMBERS: |
| S Lewis-James |
| R B J Steinbauer-Lewis |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 19 Montpelier Avenue |
| Bexley |
| Kent |
| DA5 3AP |
| B R LEWIS ASSOCIATES LLP (REGISTERED NUMBER: OC353085) |
| REPORT OF THE MEMBERS |
| For The Year Ended 31 March 2025 |
| The members present their report with the financial statements of the LLP for the year ended 31 March 2025. |
| PRINCIPAL ACTIVITY |
| The principal activity of the LLP in the year under review was that of property services. |
| DESIGNATED MEMBERS |
| The designated members during the year under review were: |
| S Lewis-James |
| R B J Steinbauer-Lewis |
| RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS |
| The profit for the year before members' remuneration and profit shares was £172,333 (2024 - £206,333 profit). |
| MEMBERS' INTERESTS |
| ON BEHALF OF THE MEMBERS: |
| B R LEWIS ASSOCIATES LLP (REGISTERED NUMBER: OC353085) |
| INCOME STATEMENT |
| For The Year Ended 31 March 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| TURNOVER |
| Cost of sales | ( |
) |
| GROSS PROFIT |
| Administrative expenses |
| OPERATING PROFIT and |
| PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS |
| B R LEWIS ASSOCIATES LLP (REGISTERED NUMBER: OC353085) |
| BALANCE SHEET |
| 31 March 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 5 |
| Investment property | 6 |
| CURRENT ASSETS |
| Debtors | 7 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 8 | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| and |
| NET ASSETS ATTRIBUTABLE TO MEMBERS |
2,812,517 |
2,767,845 |
| LOANS AND OTHER DEBTS DUE TO MEMBERS |
9 |
2,812,517 |
2,767,845 |
| TOTAL MEMBERS' INTERESTS |
| Loans and other debts due to members | 9 | 2,812,517 | 2,767,845 |
| 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. |
| B R LEWIS ASSOCIATES LLP (REGISTERED NUMBER: OC353085) |
| BALANCE SHEET - continued |
| 31 March 2025 |
| The financial statements were approved by the members of the LLP and authorised for issue on |
| B R LEWIS ASSOCIATES LLP (REGISTERED NUMBER: OC353085) |
| NOTES TO THE FINANCIAL STATEMENTS |
| For The Year Ended 31 March 2025 |
| 1. | STATUTORY INFORMATION |
| B R Lewis Associates 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Tangible fixed assets |
| Investment property |
| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. |
| 3. | EMPLOYEE INFORMATION |
| The average number of employees during the year was NIL (2024 - NIL). |
| 4. | OPERATING PROFIT |
| The operating profit is stated after charging: |
| 2025 | 2024 |
| £ | £ |
| Depreciation - owned assets |
| B R LEWIS ASSOCIATES LLP (REGISTERED NUMBER: OC353085) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| For The Year Ended 31 March 2025 |
| 5. | TANGIBLE FIXED ASSETS |
| Computer |
| equipment |
| £ |
| COST |
| At 1 April 2024 |
| Additions |
| At 31 March 2025 |
| DEPRECIATION |
| At 1 April 2024 |
| Charge for year |
| At 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| At 31 March 2024 |
| 6. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 1 April 2024 |
| and 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| At 31 March 2024 |
| Fair value at 31 March 2025 is represented by: |
| £ |
| Valuation in 2016 | 123,239 |
| Valuation in 2017 | 40,000 |
| Valuation in 2018 | 20,000 |
| Valuation in 2019 | 20,000 |
| Valuation in 2020 | 20,000 |
| Valuation in 2022 | 40,000 |
| Valuation in 2023 | 60,000 |
| Valuation in 2024 | 40,000 |
| Cost | 2,399,565 |
| 2,762,804 |
| If the investment properties had not been revalued they would have been included at the following historical cost: |
| 2025 | 2024 |
| £ | £ |
| Cost | 2,399,565 | 2,399,565 |
| The investment properties were valued on a fair value basis on 14 July 2025 by Mr BR Lewis . |
| B R LEWIS ASSOCIATES LLP (REGISTERED NUMBER: OC353085) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| For The Year Ended 31 March 2025 |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other debtors |
| Prepayments |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| VAT | 5,114 | 6,718 |
| Accrued expenses |
| 9. | LOANS AND OTHER DEBTS DUE TO MEMBERS |
| In the event of a winding up the amounts included in "loans and other debts due to members" will rank equally with unsecured creditors. |