REGISTERED NUMBER: OC375434 (England and Wales)

BRIAN PARRY ASSOCIATES LLP

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

A Do Carmo-Diaz

B L Parry

REGISTERED OFFICE:

4 Finland Street

London

SE16 7TP

REGISTERED NUMBER:

OC375434 (England and Wales)

ACCOUNTANTS:

Carston ETL

Chartered Accountants

Second Floor

34 Lime Street

London

EC3M 7AT

FIXED ASSETS

Tangible assets

4

6,948

11,369

CURRENT ASSETS

Debtors

5

2,045

-

Cash at bank

2,218

23,090

4,263

23,090

CREDITORS

Amounts falling due within one year

6

2,823

5,364

NET CURRENT ASSETS

1,440

17,726

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

8,388

29,095

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

8,386

29,093

MEMBERS' OTHER INTERESTS

Capital accounts

2

2

8,388

29,095

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

8,386

29,093

Members' other interests

2

2

8,388

29,095

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 31st 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.

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 28th August 2025 and were signed by:

B L Parry - Designated member

A Do Carmo-Diaz - Designated member

1.	STATUTORY INFORMATION

Brian Parry 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The significant accounting policies applied in the preparation of the financial statements are set out below and have been consistently applied to all years presented unless otherwise stated.

Revenue recognition

Turnover comprises revenue recognised by the LLP in respect of services supplied during the year,

exclusive of value added tax and trade discounts.

Revenue is recognised as contract activity progresses to reflect the LLP's partial performance of its

contractual obligations. The amount of revenue reflects the accrual of the right to consideration as contract

activity progresses by reference to the value of the work performed.

Tangible fixed assets

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

Computer Equipment - 25% on reducing balance

Fixtures & Fittings - 25% on reducing balance

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1st April 2024

39,371

4,089

43,460

Additions

-

249

249

Disposals

(16,817

)

-

(16,817

)

At 31st March 2025

22,554

4,338

26,892

DEPRECIATION

At 1st April 2024

31,750

341

32,091

Charge for year

1,316

999

2,315

Eliminated on disposal

(14,462

)

-

(14,462

)

At 31st March 2025

18,604

1,340

19,944

NET BOOK VALUE

At 31st March 2025

3,950

2,998

6,948

At 31st March 2024

7,621

3,748

11,369

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,339

-

Other debtors

706

-

2,045

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,173

660

Taxation and social security

-

3,204

Other creditors

1,650

1,500

2,823

5,364

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members would rank equally with other unsecured creditors in the event of a winding up.