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REGISTERED NUMBER: OC319059 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Blackett Hart & Pratt LLP

Blackett Hart & Pratt LLP (Registered number: OC319059)






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


Blackett Hart & Pratt LLP

General Information
for the Year Ended 31 March 2025







DESIGNATED MEMBERS: J A Pratt
H Biglin
P R Blackett
A Hewitson
K S Pratt





REGISTERED OFFICE: Westgate House
Faverdale
DARLINGTON
Co Durham
DL3 0PZ





REGISTERED NUMBER: OC319059 (England and Wales)





ACCOUNTANTS: Clive Owen LLP
Chartered Accountants
140 Coniscliffe Road
DARLINGTON
Co Durham
DL3 7RT

Blackett Hart & Pratt LLP (Registered number: OC319059)

Balance Sheet
31 March 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 4 109,157 133,616
Investments 5 95 95
109,252 133,711

CURRENT ASSETS
Debtors 6 3,224,847 4,102,758
Cash at bank and in hand 430,425 950
3,655,272 4,103,708
CREDITORS
Amounts falling due within one year 7 (910,535 ) (1,279,253 )
NET CURRENT ASSETS 2,744,737 2,824,455
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

2,853,989

2,958,166

LOANS AND OTHER DEBTS DUE TO
MEMBERS

11

602,043

686,220

MEMBERS' OTHER INTERESTS
Capital accounts 2,251,946 2,271,946
2,853,989 2,958,166

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 11 602,043 686,220
Members' other interests 2,251,946 2,271,946
Amounts due from members 6 (664,313 ) (491,839 )
2,189,676 2,466,327

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.

Blackett Hart & Pratt LLP (Registered number: OC319059)

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 26 August 2025 and were signed by:





J A Pratt - Designated member

Blackett Hart & Pratt LLP (Registered number: OC319059)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Blackett Hart & Pratt 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.

There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Preparation of consolidated financial statements
The financial statements contain information about Blackett Hart & Pratt LLP as an individual LLP and do not contain consolidated financial information as the parent of a group. The LLP has taken the option under Section 398 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 not to prepare consolidated financial statements.

Turnover
Turnover represents amounts charged to clients for professional services provided during the year excluding VAT and third-party invoiced disbursements. Revenue is recognised on an individual engagement basis when the right to consideration has been obtained from the client in exchange for work performed and where the recoverability of the consideration can be assessed with reasonable probability. Turnover in respect of contingent fee assignments (over and above any agreed minimum fee) is only recognised when the contingent event occurs and recoverability of the fee is assured.

Unbilled turnover on individual client assignments is included in amounts recoverable on contracts within debtors.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Short leasehold - over period of the lease
Office equipment - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on cost

Tangible fixed assets are measured at cost less accumulated depreciation and impairment.

Financial instruments
Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

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.

Taxation
Income tax payable on the profits of the LLP is solely the personal liability of the individual members and consequently is not dealt with in these financial statements.

Blackett Hart & Pratt LLP (Registered number: OC319059)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

Members' participation rights
Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of remuneration and profits).

Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with FRS 102. A member's participation right results in a liability unless the right to any payment is discretionary on the part of the LLP.

Profits are classed as an appropriation of equity rather than as an expense and are shown as a residual amount available for discretionary division among members in the Profit and Loss Account and are equity appropriations in the Balance Sheet.

Amounts due to members that are classified as equity are shown in the Balance Sheet within 'Loans and other debts due to members'.

Professional indemnity claims
The LLP may be involved in disputes in the ordinary course of business, which may give rise to claims. The LLP carries professional indemnity insurance and the cost of premiums is charged to the profit and loss account over the period of such insurance. A provision is made for the excess costs which are not covered by professional indemnity insurance.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 110 (2024 - 116 ) .

4. TANGIBLE FIXED ASSETS
Short Office Motor Computer
leasehold equipment vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 431,031 273,294 8,676 342,814 1,055,815
Additions - 10,143 - 14,976 25,119
Disposals (303,683 ) (168,788 ) - (209,711 ) (682,182 )
At 31 March 2025 127,348 114,649 8,676 148,079 398,752
DEPRECIATION
At 1 April 2024 420,824 250,398 8,202 242,775 922,199
Charge for year 915 2,332 118 22,615 25,980
Eliminated on disposal (301,432 ) (156,477 ) - (200,675 ) (658,584 )
At 31 March 2025 120,307 96,253 8,320 64,715 289,595
NET BOOK VALUE
At 31 March 2025 7,041 18,396 356 83,364 109,157
At 31 March 2024 10,207 22,896 474 100,039 133,616

Blackett Hart & Pratt LLP (Registered number: OC319059)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Computer
equipment
£   
COST
At 1 April 2024 114,531
Transfer to ownership (114,531 )
At 31 March 2025 -
DEPRECIATION
At 1 April 2024 7,635
Transfer to ownership (7,635 )
At 31 March 2025 -
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 106,896

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 April 2024
and 31 March 2025 95
NET BOOK VALUE
At 31 March 2025 95
At 31 March 2024 95

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 353,314 490,303
Amounts owed by group undertakings - 53,279
Amounts due from members 664,313 491,839
Amounts recoverable on
contracts 1,565,060 2,735,620
Other debtors 400,438 200
Prepayments and accrued income 241,722 331,517
3,224,847 4,102,758

Blackett Hart & Pratt LLP (Registered number: OC319059)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts (see note 8) - 134,203
Other loans (see note 8) 84,778 102,468
Hire purchase contracts (see note 9) - 53,937
Trade creditors 99,813 207,163
Social security and other taxes 335,747 309,659
Other creditors 179,962 184,195
Accruals and deferred income 210,235 287,628
910,535 1,279,253

8. LOANS

An analysis of the maturity of loans is given below:

2025 2024
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts - 134,203
Other loans 84,778 102,468
84,778 236,671

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase
contracts
2025 2024
£    £   
Net obligations repayable:
Within one year - 53,937

Non-cancellable
operating leases
2025 2024
£    £   
Within one year 119,934 145,319
Between one and five years 96,539 157,458
216,473 302,777

Blackett Hart & Pratt LLP (Registered number: OC319059)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

10. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank overdraft - 134,203
Hire purchase contracts - 53,937
- 188,140

The overdraft is secured by a fixed and floating charge over the assets of the LLP.

Hire purchase liabilities are secured on the assets to which they relate.

11. LOANS AND OTHER DEBTS DUE TO MEMBERS
2025 2024
£    £   
Amounts owed to members in respect of profits 602,043 686,220

Falling due within one year 602,043 686,220

12. RELATED PARTY DISCLOSURES

At the period ending 31 March 2025 the balance owed from the subsidiary was nil (2024 £53,279).