Acorah Software Products - Accounts Production 16.4.675 false true true 31 March 2024 1 January 2023 false 1 April 2024 31 March 2025 31 March 2025 OC384361 S B Squared Holding Limited Mr Steven Brooks iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC384361 2024-03-31 OC384361 2025-03-31 OC384361 2024-04-01 2025-03-31 OC384361 frs-core:CurrentFinancialInstruments 2025-03-31 OC384361 frs-core:Non-currentFinancialInstruments 2025-03-31 OC384361 frs-core:MotorVehicles 2024-04-01 2025-03-31 OC384361 frs-core:PlantMachinery 2025-03-31 OC384361 frs-core:PlantMachinery 2024-04-01 2025-03-31 OC384361 frs-core:PlantMachinery 2024-03-31 OC384361 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC384361 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC384361 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 OC384361 frs-bus:SmallEntities 2024-04-01 2025-03-31 OC384361 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC384361 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC384361 frs-countries:EnglandWales 2024-04-01 2025-03-31 OC384361 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 OC384361 frs-bus:PartnerLLP2 2024-04-01 2025-03-31 OC384361 2022-12-31 OC384361 2024-03-31 OC384361 2023-01-01 2024-03-31 OC384361 frs-core:CurrentFinancialInstruments 2024-03-31 OC384361 frs-core:Non-currentFinancialInstruments 2024-03-31
Registered number: OC384361
Boultbee Classic LLP
Unaudited Financial Statements
For The Year Ended 31 March 2025
Back Office Support Solutions Ltd
Unit 326 Canalot Studios
222 Kensal Road
London
W10 5BN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC384361
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,034,883 7,920,203
11,034,883 7,920,203
CURRENT ASSETS
Debtors 5 108,658 760,760
Cash at bank and in hand 21,597 12,501
130,255 773,261
Creditors: Amounts Falling Due Within One Year 6 944 (14,302 )
NET CURRENT ASSETS (LIABILITIES) 131,199 758,959
TOTAL ASSETS LESS CURRENT LIABILITIES 11,166,082 8,679,162
Creditors: Amounts Falling Due After More Than One Year 7 - (1,200,001 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 11,166,082 7,479,161
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability (3,310,551) (2,593,368)
(3,310,551) (2,593,368)
Equity
Members' other interests
Members' capital - 10,072,528
Other reserves 14,476,633 1
14,476,633 10,072,529
11,166,082 7,479,161
TOTAL MEMBERS' INTEREST
Amounts due from members - (450,000)
Loans and other debts due to members within one year (3,310,551) (2,593,368)
Members' other interests 14,476,633 10,072,529
11,166,082 7,029,161
Page 1
Page 2
For the year ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (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 LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
S B Squared Holding Limited
Designated Member
24th June 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Boultbee Classic LLP is a limited liability partnership, incorporated in England & Wales, registered number OC384361 . The Registered Office is 117 George Street, London, W1H 7HF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Going Concern Disclosure
The members have not identified any material uncertainties related to events or conditions that may cast significant doubt about the LLP's ability to continue as a going concern. In the event of any shortfall, the members have agreed to input funds to cover that shortfall.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. 
Sale of goods and assets
Turnover from the sale of goods and assets is recognised when the significant risks and rewards of ownership of the goods or assets has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods or assets.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% straight line
Motor Vehicles None
Motor Vehicles and Aircraft are not depreciated.
3. Average Number of Employees
Average number of employees and members during the year was 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery etc.
£
Cost or Valuation
As at 1 April 2024 7,937,465
Additions 4,064,680
Disposals (950,000 )
As at 31 March 2025 11,052,145
Depreciation
As at 1 April 2024 17,262
As at 31 March 2025 17,262
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 March 2025 11,034,883
As at 1 April 2024 7,920,203
5. Debtors
31 March 2025 31 March 2024
£ £
Due within one year
Trade debtors 8,658 70,760
Other debtors 100,000 690,000
108,658 760,760
6. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 March 2024
£ £
Trade creditors (944 ) 14,302
7. Creditors: Amounts Falling Due After More Than One Year
31 March 2025 31 March 2024
£ £
Other creditors - 1,200,001
Page 4