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REGISTERED NUMBER: OC353085 (England and Wales)



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: P O Lewis
B R Lewis
S Lewis-James
R B J Steinbauer-Lewis





REGISTERED OFFICE: 19 Montpelier Avenue
Bexley
Kent
DA5 3AP





REGISTERED NUMBER: OC353085 (England and Wales)





ACCOUNTANTS: Robsons 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:

P O Lewis
B R Lewis
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 - Designated member


21 July 2025

B R LEWIS ASSOCIATES LLP (REGISTERED NUMBER: OC353085)

INCOME STATEMENT
For The Year Ended 31 March 2025

2025 2024
Notes £    £   

TURNOVER 225,263 212,932

Cost of sales - (40,000 )
GROSS PROFIT 225,263 252,932

Administrative expenses 52,930 46,599
OPERATING PROFIT and
PROFIT FOR THE FINANCIAL YEAR
BEFORE MEMBERS' REMUNERATION
AND PROFIT SHARES AVAILABLE
FOR DISCRETIONARY DIVISION
AMONG MEMBERS




172,333




206,333

B R LEWIS ASSOCIATES LLP (REGISTERED NUMBER: OC353085)

BALANCE SHEET
31 March 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 5 1,127 999
Investment property 6 2,762,804 2,762,804
2,763,931 2,763,803

CURRENT ASSETS
Debtors 7 13,462 799
Cash at bank 69,815 48,568
83,277 49,367
CREDITORS
Amounts falling due within one year 8 (34,691 ) (45,325 )
NET CURRENT ASSETS 48,586 4,042
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 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.

B R LEWIS ASSOCIATES LLP (REGISTERED NUMBER: OC353085)

BALANCE SHEET - continued
31 March 2025


The financial statements have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 21 July 2025 and were signed by:




B R Lewis - Designated member




P O Lewis - Designated member


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
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 as modified by the revaluation of certain assets.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 813 500

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 1,499
Additions 941
At 31 March 2025 2,440
DEPRECIATION
At 1 April 2024 500
Charge for year 813
At 31 March 2025 1,313
NET BOOK VALUE
At 31 March 2025 1,127
At 31 March 2024 999

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024
and 31 March 2025 2,762,804
NET BOOK VALUE
At 31 March 2025 2,762,804
At 31 March 2024 2,762,804

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 12,780 -
Prepayments 682 799
13,462 799

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 60 1,065
VAT 5,114 6,718
Accrued expenses 29,517 37,542
34,691 45,325

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.