REGISTERED NUMBER: OC432114 (England and Wales)

REPORT OF THE MEMBERS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

JUDGE SURVEYORS LLP

Page

General Information

1

Report of the Members

2

Income Statement

3

Statement of Financial Position

4

Notes to the Financial Statements

5

DESIGNATED MEMBERS:

Mrs L P Judge

A C Judge

REGISTERED OFFICE:

9a High Street

Woburn Sands

Milton Keynes

Buckinghamshire

MK17 8RF

REGISTERED NUMBER:

OC432114 (England and Wales)

ACCOUNTANTS:

Camfield Chapman Lowe

9a High Street

Woburn Sands

Milton Keynes

Buckinghamshire

MK17 8RF

The members present their report with the financial statements of the LLP for the year ended 31st March 2025.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of surveyors.

DESIGNATED MEMBERS

The designated members during the year under review were:

Mrs L P Judge

A C Judge

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £116,978 (2024 - £116,237 profit).

MEMBERS' INTERESTS

In accordance with the LLP agreement, profits are allocated equally between members. Drawings are treated as payments on account of profit allocation and are only repayable to the LLP in so far as there are insufficient profits to allocate against such drawings. Any drawings in excess of total profits allocated would be included within 'amounts due from members' within debtors.

The capital requirements of the partnership are determined by the members and are reviewed regularly.

ON BEHALF OF THE MEMBERS:

A C Judge - Designated member

22nd September 2025

TURNOVER

171,506

182,985

Cost of sales

12,060

21,794

GROSS PROFIT

159,446

161,191

Administrative expenses

42,453

44,888

OPERATING PROFIT

116,993

116,303

Interest payable and similar expenses

15

66

PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS

116,978

116,237

FIXED ASSETS

Tangible assets

4

324

471

CURRENT ASSETS

Debtors

5

47,656

28,437

CREDITORS

Amounts falling due within one year

6

28,005

13,912

NET CURRENT ASSETS

19,651

14,525

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

19,975

14,996

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

19,975

14,996

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

19,975

14,996

Amounts due from members

5

(47,656

)

(16,583

)

(27,681

)

(1,587

)

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 in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 22nd September 2025 and were signed by:

A C Judge - Designated member

1.	STATUTORY INFORMATION

Judge Surveyors 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.

The accounts are prepared on a going concern basis with the continued support of the members.

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.

Computer equipment

-

25% on cost

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st April 2024

and 31st March 2025

1,006

DEPRECIATION

At 1st April 2024

535

Charge for year

147

At 31st March 2025

682

NET BOOK VALUE

At 31st March 2025

324

At 31st March 2024

471

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

11,854

Other debtors

47,656

16,583

47,656

28,437

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

15,731

3,087

Trade creditors

3,048

659

Taxation and social security

6,488

7,655

Other creditors

2,738

2,511

28,005

13,912

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

2,199

-

Between one and five years

3,849

-

6,048

-

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2025

2024

£

£

Amounts owed to members in respect of profits

19,975

14,996

Falling due within one year

19,975

14,996

In the event of a winding up, the amounts included in 'Loans and other debts due to members' will rank equally with unsecured creditors.