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REGISTERED NUMBER: OC380155 (England and Wales)












ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BAND HATTON BUTTON LLP

BAND HATTON BUTTON LLP (REGISTERED NUMBER: OC380155)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2025




Page

General Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


BAND HATTON BUTTON LLP

GENERAL INFORMATION
for the year ended 31 March 2025







DESIGNATED MEMBERS: I L T L Limited
JJW (BH) Limited
JNF (700) Limited
M Moseley Limited
TAC11 Limited





REGISTERED OFFICE: Earlsdon Park
53-55 Butts Road
Coventry
West Midlands
CV1 3BH





REGISTERED NUMBER: OC380155 (England and Wales)






BAND HATTON BUTTON LLP (REGISTERED NUMBER: OC380155)

ABRIDGED BALANCE SHEET
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 21,423 28,985
Tangible assets 5 308,700 384,449
330,123 413,434

CURRENT ASSETS
Work in progress 1,011,525 975,541
Debtors 662,196 897,839
Cash at bank and in hand 309,874 333,006
1,983,595 2,206,386
CREDITORS
Amounts falling due within one year 962,729 840,598
NET CURRENT ASSETS 1,020,866 1,365,788
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,350,989

1,779,222

CREDITORS
Amounts falling due after more than one
year

367,865

303,427
NET ASSETS ATTRIBUTABLE TO
MEMBERS

983,124

1,475,795

BAND HATTON BUTTON LLP (REGISTERED NUMBER: OC380155)

ABRIDGED BALANCE SHEET - continued
31 March 2025

2025 2024
Notes £    £    £    £   
LOANS AND OTHER DEBTS DUE TO
MEMBERS

7

883,124

1,325,795

MEMBERS' OTHER INTERESTS
Capital accounts 100,000 150,000
983,124 1,475,795

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 7 883,124 1,325,795
Members' other interests 100,000 150,000
983,124 1,475,795

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.

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

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 3 July 2025 and were signed by:




M Moseley Limited - Designated member



JJW (BH) Limited - Designated member


BAND HATTON BUTTON LLP (REGISTERED NUMBER: OC380155)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2025

1. STATUTORY INFORMATION

Band Hatton Button 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships.

The financial statements are presented in sterling which is the functional currency of the partnership and are rounded to the nearest £1.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill paid in connection with business acquisitions is being amortised over its estimated useful life.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - Straight line over 15 years
Fixtures and furniture - 10% on cost
Office equipment - 20% on cost

Work in progress
Work in progress comprises unbilled professional time costs, valued at the lower of cost and net realisable value.

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.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 60 (2024 - 65 ) .

BAND HATTON BUTTON LLP (REGISTERED NUMBER: OC380155)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2024
and 31 March 2025 67,806
AMORTISATION
At 1 April 2024 38,821
Amortisation for year 7,562
At 31 March 2025 46,383
NET BOOK VALUE

At 31 March 2025 21,423
At 31 March 2024 28,985

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2024 1,004,814
Additions 16,440
At 31 March 2025 1,021,254
DEPRECIATION
At 1 April 2024 620,365
Charge for year 92,189
At 31 March 2025 712,554
NET BOOK VALUE
At 31 March 2025 308,700
At 31 March 2024 384,449

6. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2025 2024
£    £   
Within one year 193,511 193,511
Between one and five years 532,155 725,666
725,666 919,177

BAND HATTON BUTTON LLP (REGISTERED NUMBER: OC380155)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025

7. LOANS AND OTHER DEBTS DUE TO MEMBERS
2025 2024
£    £   
Amounts owed to members in respect of profits 883,124 1,325,795

Falling due within one year 883,124 1,325,795

Amounts included in Loans and Other Debts Due to Members represent the value of debt due to the members from the LLP. As such these amounts rank pari passu with other unsecured creditors of the LLP.

There are no restrictions limiting the ability of members to reduce these amounts.