VEBURGER BRISTOL LLP

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: OC446210

		31 March 2025		31 March 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		22,266		21,488

			22,266		21,488
CURRENT ASSETS
Stocks	5	7,370		350
Debtors	6	6,001		997
Cash at bank and in hand		2,007		3,624

		15,378		4,971
Creditors: Amounts Falling Due Within One Year	7	(19,842 )		(4,088 )

NET CURRENT ASSETS (LIABILITIES)			(4,464 )		883

TOTAL ASSETS LESS CURRENT LIABILITIES			17,802		22,371

NET ASSETS ATTRIBUTABLE TO MEMBERS			17,802		22,371

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		-		6,965
Other amounts		17,802		15,406

			17,802		22,371

			17,802		22,371

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			17,802		22,371

			17,802		22,371

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VEBURGER BRISTOL LLP

Statement of Financial Position (continued)

As At 31 March 2025

For the year ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (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 LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Income Statement.

On behalf of the members

D Berjani

Designated Member

22 September 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

VEBURGER BRISTOL LLP is a limited liability partnership, incorporated in England & Wales, registered number OC446210 . The Registered Office is Stanway House, Almondsbury Business Centre, Woodlands, Bristol, BS32 4QH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	6 years straight line
Plant & Machinery	20% straight line
Fixtures & Fittings	25% straight line
Computer Equipment	20% straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the LLP. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

2.5. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.6. Pensions

The LLP operates a defined pension contribution scheme. Contributions are charged to the Income Statement as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 7 (2024: 7)

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VEBURGER BRISTOL LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	3,203	19,659	1,995	1,232	26,089
Additions	378	1,217	4,730	1,731	8,056
Disposals	-	(1,900 )	-	-	(1,900 )

As at 31 March 2025	3,581	18,976	6,725	2,963	32,245

Depreciation
As at 1 April 2024	489	3,429	457	226	4,601
Provided during the period	550	3,912	876	673	6,011
Disposals	-	(633 )	-	-	(633 )

As at 31 March 2025	1,039	6,708	1,333	899	9,979

Net Book Value
As at 31 March 2025	2,542	12,268	5,392	2,064	22,266

As at 1 April 2024	2,714	16,230	1,538	1,006	21,488

5. Stocks

	31 March 2025	31 March 2024
	£	£
Stock	7,370	350

6. Debtors

	31 March 2025	31 March 2024
	£	£
Due within one year
Trade debtors	-	141
Other debtors	6,001	856

	6,001	997

7. Creditors: Amounts Falling Due Within One Year

	31 March 2025	31 March 2024
	£	£
Trade creditors	2,995	1,698
Bank loans and overdrafts	877	-
Other creditors	2,759	1,189
Taxation and social security	13,211	1,201

	19,842	4,088

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