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Registered number: OC376728 BROWNINGS EMPLOYEE SERVICES LLP FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
BROWNINGS EMPLOYEE SERVICES LLP REGISTERED NUMBER: OC376728 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 99,622 |  | 176,889 |
Cash at bank and in hand |  | 421,565 |  | 583,624 |
|  | 521,187 |  | 760,513 |
Creditors: Amounts Falling Due Within One Year | 6 | (127,379) |  | (325,810) |
Net current assets |  |  | 393,808 |  | 434,703
Net assets |  |  | 393,808 |  | 434,703
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Other amounts | 7 |  | 393,708 |  | 434,603
Members' other interests |  |  |  |  |
Members' capital classified as equity |  |  | 100 |  | 100
|  |  | 393,808 |  | 434,703
Total members' interests |  |  |  |  |
Loans and other debts due to members | 7 |  | 393,708 |  | 434,603
Members' other interests |  |  | 100 |  | 100
|  |  | 393,808 |  | 434,703
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BROWNINGS EMPLOYEE SERVICES LLP REGISTERED NUMBER: OC376728 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime. The financial statements have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The entity has opted not to file the statement of comprehensive income in accordance with the provisions applicable to entities subject to the small LLPs regime. The financial statements were approved and authorised for issue by the members and were signed on their behalf on 16 July 2025.
S Damney | L T Galea
Designated member | Designated member
The notes on pages 4 to 8 form part of these financial statements. Page 2
BROWNINGS EMPLOYEE SERVICES LLP RECONCILIATION OF MEMBERS' INTERESTS FOR THE YEAR ENDED 31 DECEMBER 2024
| EQUITY Members' other interests | DEBT Loans and other debts due to members less any amounts due from members in debtors | Total members' interests
| Members' capital (classified as equity) | Other amounts | Total
| £ | £ | £
Balance at 1 January 2022 | 100 | 229,489 | 229,589
Other division of profits | - | 491,231 | 491,231
Drawings on account and distribution of profit | - | (286,117) | (286,117)
Amounts due to members |  | 434,603 |
Balance at 31 December 2023 | 100 | 434,603 | 434,703
Members' interests after profit for the year | 100 | 434,603 | 434,703
Other division of profits | - | 418,805 | 418,805
Drawings on account and distribution of profit | - | (459,700) | (459,700)
Amounts due to members |  | 393,708 |
Balance at 31 December 2024 | 100 | 393,708 | 393,808
There are no existing restrictions or limitations which impact the ability of the members of the LLP to reduce the amount of Members' other interests.
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BROWNINGS EMPLOYEE SERVICES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Brownings Employee Services LLP is a limited liability partnership and is incorporated in England and Wales. Its registered office is 11 Thames Road, Barking, Essex, IG11 0HG. The principal activity of the LLP in the year under review was that of provision and management of staff provided to Browning's Electric Company Limited. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Financial Reporting Standard 102 - reduced disclosure exemptions
The LLP has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland": ∙the requirements of Section 7 Statement of Cash Flows; ∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d); ∙the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c); ∙the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A; ∙the requirements of Section 33 Related Party Disclosures paragraph 33.7. This information is included in the consolidated financial statements of BEC (London) Limited as at 31 December 2024 and these financial statements may be obtained from its registered office. Page 4
BROWNINGS EMPLOYEE SERVICES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the LLP will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Operating leases: the LLP as lessee
Rentals paid under operating leases are charged to the Statement of comprehensive income on a straight-line basis over the lease term. The LLP has taken advantage of the optional exemption available on transition to FRS 102 which allows lease incentives on leases entered into before the date of transition to the standard 01 January 2023 to continue to be charged over the period to the first market rent review rather than the term of the lease.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price.
| 2.7 | Financial instruments
Enter text here - user input The LLP only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Page 5
BROWNINGS EMPLOYEE SERVICES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.8 | Pensions
Defined contribution pension plan The LLP operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the LLP pays fixed contributions into a separate entity. Once the contributions have been paid the LLP has no further payment obligations. The contributions are recognised as an expense in the Statement of comprehensive income when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the LLP in independently administered funds.
3. | Judgements in applying accounting policies and key sources of estimation uncertainty
In the application of the LLP’s accounting policies, which are described in note 2, the members are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. In the opinion of the members there are no significant judgments or critical estimates.
4. | Employees
| The average monthly number of employees, including directors, during the year was 65 (2023 - 67).
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 96,158 | -
| Other debtors | 3,464 | 8,835
| Prepayments and accrued income | - | 168,054
|  | 99,622 | 176,889
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BROWNINGS EMPLOYEE SERVICES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 5,912 | 7,154
| Amounts owed to group undertakings | - | 180,716
| Other taxation and social security | 119,348 | 111,445
| Other creditors | 619 | 24,995
| Accruals | 1,500 | 1,500
|  | 127,379 | 325,810
7. | Loans and other debts due to members
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other amounts due to members | 393,708 | 434,603
Loans and other debts due to members may be further analysed as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Falling due within one year | 393,708 | 434,603
Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.
8. | Pension commitments
The entity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the entity in an independently administered fund. The pension cost charge represents contributions payable by the entity to the fund and amounted to £112,424 (2023 - £116,711). Contributions totalling £Nil (2023 - £28,535) were payable to the fund at the balance sheet date. Page 7
BROWNINGS EMPLOYEE SERVICES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
9. | Commitments under operating leases
| At 31 December 2024 the LLP had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Not later than 1 year | 46,423 | 57,382
| Later than 1 year and not later than 5 years | 26,869 | 26,271
|  | 73,292 | 83,653
10. | Related party transactions
| The LLP has taken advantage of the exemption not to disclose transactions and balances with wholly owned group members in accordance with Section 33 of FRS 102.
11. | Controlling party
The ultimate controlling party is BEC (L&W) Limited, a company incorporated in England and Wales. The financial statements of BEC (London) Limited, the intermediate parent of the largest group of undertakings for which consolidated accounts are drawn up, are available to the public from the company's registered office.
12. | Auditor's information
The auditor's report on the financial statements for the year ended 31 December 2024 was unqualified. The audit report was signed on 1 August 2025 by Stuart Moon (Senior statutory auditor) on behalf of Barnes Roffe Audit Limited.
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