1 April 2024 false No description of principal activity Taxfiler 2024.6 SO300374business:LimitedLiabilityPartnershipLLP2024-04-012025-03-31 SO3003742024-03-31 SO3003742024-04-012025-03-31 SO300374business:AuditExemptWithAccountantsReport2024-04-012025-03-31 SO300374business:FilletedAccounts2024-04-012025-03-31 SO3003742025-03-31 SO300374business:PartnerLLP12024-04-012025-03-31 SO300374business:PartnerLLP22024-04-012025-03-31 SO300374business:RegisteredOffice2024-04-012025-03-31 SO3003742024-03-31 SO300374core:WithinOneYear2025-03-31 SO300374core:WithinOneYear2024-03-31 SO300374core:ShareCapital2025-03-31 SO300374core:ShareCapital2024-03-31 SO300374business:SmallEntities2024-04-012025-03-31 SO300374countries:Scotland2024-04-012025-03-31 SO3003742023-04-012024-03-31 iso4217:GBP xbrli:pure
Registered No. SO300374 (Scotland)
JBP (Aberdeen) LLP Unaudited accounts for the year ended 31 March 2025
JBP (Aberdeen) LLP LLP Information for the year ended 31 March 2025
Designated members
Mr Mark Skinner
Mr Brian Thomson
Registered Number
SO300374 (Scotland)
Registered Office
Mr B P Thomson Denwell Insch Aberdeenshire AB52 6TE United Kingdom
Accountants
21 MAC Ltd The Spindles Mill of Pitcaple Inverurie Aberdeenshire AB51 5DX
- 2 -
JBP (Aberdeen) LLP Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investment property
3
573,721 
573,721 
Current assets
Cash at bank and in hand
26,829 
27,985 
Creditors: amounts falling due within one year
4
(1,250)
(1,250)
Net current assets
25,579 
26,735 
Net assets attributable to members
599,300 
600,456 
Represented by:
Loans and other debts due to members
5
499,300 
500,456 
Members' other interests
Members' capital classified as equity
100,000 
100,000 
599,300 
600,456 
Total members' interests
Loans and other debts due to members
499,300 
500,456 
Members' other interests
100,000 
100,000 
599,300 
600,456 
For the year ending 31 March 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (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 profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 10 September 2025.
Mr Brian Thomson Designated member Limited Liability Partnership Registration No. SO300374
- 3 -
JBP (Aberdeen) LLP Notes to the Accounts for the year ended 31 March 2025
1
Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Presentation currency
The accounts are presented in £ sterling.
2
Statutory information
JBP (Aberdeen) LLP is a limited liability partnership, incorporated in Scotland, registration number SO300374. Its registered office is Mr B P Thomson , Denwell, Insch, Aberdeenshire, AB52 6TE, United Kingdom.
3
Investment property
2025 
£ 
Fair value at 1 April 2024
573,721 
At 31 March 2025
573,721 
4
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Accruals
1,250 
1,250 
5
Loans and other debts due to members
2025 
2024 
£ 
£ 
Amounts due to members in respect of profits
499,300 
500,456 
Amounts falling due within one year
499,300 
500,456 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 4 -