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REGISTERED NUMBER: SO300095 (Scotland)




















REPORT OF THE MEMBERS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ARTHUR BEVERLY FINANCIAL MANAGEMENT LLP

ARTHUR BEVERLY FINANCIAL MANAGEMENT LLP (REGISTERED NUMBER: SO300095)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025




Page

General Information 1

Report of the Members 2

Income Statement 3

Abridged Balance Sheet 4

Notes to the Financial Statements 6


ARTHUR BEVERLY FINANCIAL MANAGEMENT LLP

GENERAL INFORMATION
for the Year Ended 31 March 2025







DESIGNATED MEMBERS: A J Beverly
Mrs J M S Beverly



REGISTERED OFFICE: 106 Clober Road
Milngavie
Glasgow
G62 7SR



REGISTERED NUMBER: SO300095 (Scotland)



ACCOUNTANTS: Curle & Co
Chartered Accountants
22 Backbrae Street
Kilsyth
G65 0NH



BANKERS: The Royal Bank of Scotland
Glasgow Charing Cross West Branch
9 Clifton Place
Glasgow
G3 7JU

ARTHUR BEVERLY FINANCIAL MANAGEMENT LLP (REGISTERED NUMBER: SO300095)

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 financial advisors.

DESIGNATED MEMBERS
The designated members during the year under review were:

A J Beverly
Mrs J M S Beverly

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS
The profit for the year before members' remuneration and profit shares was £7,749 (2024 - £11,147 profit).

MEMBERS' INTERESTS
There are no salaried members, and both members share profits equally.

ON BEHALF OF THE MEMBERS:





A J Beverly - Designated member


21 August 2025

ARTHUR BEVERLY FINANCIAL MANAGEMENT LLP (REGISTERED NUMBER: SO300095)

INCOME STATEMENT
for the Year Ended 31 March 2025

31.3.25 31.3.24
Notes £    £   

TURNOVER 564 1,666

Administrative expenses 19,319 16,276
(18,755 ) (14,610 )

Other operating income 28,000 25,500
OPERATING PROFIT 4 9,245 10,890

Interest receivable and similar income 204 257
9,449 11,147

Interest payable and similar expenses 1,700 -
PROFIT FOR THE FINANCIAL YEAR
BEFORE MEMBERS' REMUNERATION
AND PROFIT SHARES AVAILABLE
FOR DISCRETIONARY DIVISION
AMONG MEMBERS




7,749




11,147

ARTHUR BEVERLY FINANCIAL MANAGEMENT LLP (REGISTERED NUMBER: SO300095)

ABRIDGED BALANCE SHEET
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 35,416 19,023

CURRENT ASSETS
Debtors 12,000 -
Cash at bank 27,494 35,008
39,494 35,008
CREDITORS
Amounts falling due within one year 6,164 7,043
NET CURRENT ASSETS 33,330 27,965
TOTAL ASSETS LESS CURRENT
LIABILITIES

68,746

46,988

CREDITORS
Amounts falling due after more than one
year

21,461

-
NET ASSETS ATTRIBUTABLE TO
MEMBERS

47,285

46,988

LOANS AND OTHER DEBTS DUE TO
MEMBERS

47,285

46,988

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 47,285 46,988

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.

ARTHUR BEVERLY FINANCIAL MANAGEMENT LLP (REGISTERED NUMBER: SO300095)

ABRIDGED 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.

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.

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




A J Beverly - Designated member




Mrs J M S Beverly - Designated member


ARTHUR BEVERLY FINANCIAL MANAGEMENT LLP (REGISTERED NUMBER: SO300095)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Arthur Beverly Financial Management LLP is registered in Scotland. 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.

Turnover and revenue recognition
Turnover represents net invoiced sales of goods and services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

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.
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

Financial instruments
The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments.

Basic financial instruments are initially recognised at transaction value and subsequently measured at their
settlement value.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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:

31.3.25 31.3.24
£    £   
Depreciation - owned assets 4,242 6,340

ARTHUR BEVERLY FINANCIAL MANAGEMENT LLP (REGISTERED NUMBER: SO300095)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2024 99,560
Additions 30,252
Disposals (17,180 )
At 31 March 2025 112,632
DEPRECIATION
At 1 April 2024 80,537
Charge for year 11,805
Eliminated on disposal (15,126 )
At 31 March 2025 77,216
NET BOOK VALUE
At 31 March 2025 35,416
At 31 March 2024 19,023

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
Additions 30,252
At 31 March 2025 30,252
DEPRECIATION
Charge for year 7,563
At 31 March 2025 7,563
NET BOOK VALUE
At 31 March 2025 22,689

6. SECURED DEBTS

The following secured debts are included within creditors:

31.3.25 31.3.24
£    £