Frank Brown Delivers LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC328313 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Frank Brown Delivers LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

F A Brown

Mrs G Brown

REGISTERED OFFICE:

6 Winns Row

Godolphin Road

Helston

Cornwall

TR13 8QH

REGISTERED NUMBER:

OC328313 (England and Wales)

ACCOUNTANTS:

Shepherds Chartered Tax Advisers & Accountants

11A Kimberley Park Road

Falmouth

Cornwall

TR11 2DA

FIXED ASSETS

Tangible assets

4

753

1,005

CURRENT ASSETS

Debtors

5

33,563

32,430

Cash at bank and in hand

933

1,422

34,496

33,852

CREDITORS

Amounts falling due within one year

6

392

-

NET CURRENT ASSETS

34,104

33,852

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO
MEMBERS

34,857

LOANS AND OTHER DEBTS DUE TO
MEMBERS

-

MEMBERS' OTHER INTERESTS

Capital accounts

34,857

TOTAL MEMBERS' INTERESTS

Members' other interests

34,857

Amounts due from members

5

(32,224

)

(29,913

)

2,633

4,944

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 23 September 2025 and were signed by:

F A Brown - Designated member

1.	STATUTORY INFORMATION

Frank Brown Delivers 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.

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

7,794

DEPRECIATION

At 1 April 2024

6,789

Charge for year

252

At 31 March 2025

7,041

NET BOOK VALUE

At 31 March 2025

753

At 31 March 2024

1,005

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

1,339

2,517

Other debtors

32,224

29,913

33,563

32,430

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Other creditors

392

-