REGISTERED NUMBER: OC351866 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

The Brighton Creamery LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

S A Cole

Mrs H R Cole

S C Cole

REGISTERED OFFICE:

74 Keymer Road

Hassocks

West Sussex

BN6 8QP

REGISTERED NUMBER:

OC351866 (England and Wales)

ACCOUNTANTS:

Style Accountants Limited

Bank House

Southwick Square

Southwick

West Sussex

BN42 4FN

FIXED ASSETS

Tangible assets

4

1,110

7,571

CURRENT ASSETS

Stocks

10,000

10,000

Debtors

5

84,616

71,818

Cash in hand

9,149

6,101

103,765

87,919

CREDITORS

Amounts falling due within one year

6

57,216

37,488

NET CURRENT ASSETS

46,549

50,431

TOTAL ASSETS LESS CURRENT LIABILITIES

47,659

58,002

CREDITORS

Amounts falling due after more than one year

7

7,500

7,500

NET ASSETS ATTRIBUTABLE TO MEMBERS

40,159

50,502

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

40,159

50,502

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

40,159

50,502

Amounts due from members

5

(53,036

)

(36,169

)

(12,877

)

14,333

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.

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 11 September 2025 and were signed by:

S C Cole - Designated member

1.	STATUTORY INFORMATION

The Brighton Creamery 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost and 10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 7 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

20,000

182,301

202,301

Additions

-

818

818

Disposals

(20,000

)

-

(20,000

)

At 31 March 2025

-

183,119

183,119

DEPRECIATION

At 1 April 2024

20,000

174,730

194,730

Charge for year

-

7,279

7,279

Eliminated on disposal

(20,000

)

-

(20,000

)

At 31 March 2025

-

182,009

182,009

NET BOOK VALUE

At 31 March 2025

-

1,110

1,110

At 31 March 2024

-

7,571

7,571

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

5,703

6,493

Other debtors

78,913

65,325

84,616

71,818

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

19,330

1,995

Trade creditors

8,787

2,934

Taxation and social security

11,469

4,845

Other creditors

17,630

27,714

57,216

37,488

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

7,500

7,500

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

There are no restrictions on the ability of the members to reduce the amount of 'Members' interests' ahead of any unsecured creditors.