REGISTERED NUMBER: OC388196 (England and Wales)

The Harold Blundell LLP

Unaudited Financial Statements for the Year Ended 31st December 2024

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Peveril Literary Management Limited

Worldwrites Holdings Ltd

REGISTERED OFFICE:

77 Station Road

Petersfield

Hampshire

GU32 3FQ

REGISTERED NUMBER:

OC388196 (England and Wales)

ACCOUNTANTS:

Sheen Stickland

Chartered Accountants

The Engine House

77 Station Road

Petersfield

Hampshire

GU32 3FQ

FIXED ASSETS

Intangible assets

4

10,000

-

CURRENT ASSETS

Debtors

5

52,864

50,447

Cash at bank

5,468

9,508

58,332

59,955

CREDITORS

Amounts falling due within one year

6

6,312

2,498

NET CURRENT ASSETS

52,020

57,457

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

62,020

57,457

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

62,020

57,457

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

62,020

57,457

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 December 2024.

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 30th September 2025 and were signed by:

Worldwrites Holdings Ltd - Designated member

1.	STATUTORY INFORMATION

The Harold Blundell 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.

Turnover comprises revenue receivable by the LLP in respect of royalties and advances receivable from the exploitation of intellectual property in connection with rights, titles and interest held by the LLP in literary estates, exclusive of Value Added Tax.

Revenue in respect of royalties and advances receivable is recognised as and when the LLP receives notification of amounts due, during the reporting period, with amounts accrued and/or deferred where applicable in accordance with the terms of the underlying contract.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Intangible assets held by the LLP comprise of rights, titles and interest held in literary estates; purchased by the LLP. Said intangible assets are initially recognised at cost and subsequently measured at cost less accumulated amortisation and accumulated impairment.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2023 - NIL).

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st January 2024

19,608

Additions

10,000

At 31st December 2024

29,608

AMORTISATION

At 1st January 2024

and 31st December 2024

19,608

NET BOOK VALUE

At 31st December 2024

10,000

At 31st December 2023

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

2,784

3,480

Amounts owed by group undertakings

48,135

46,549

Other debtors

1,945

418

52,864

50,447

At the balance sheet date, the provision for impairment against debtors falling due within one year was

£nil (2023: £nil).

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

2,162

188

Other creditors

4,150

2,310

6,312

2,498

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

At the balance sheet date £48,135 (2023: £46,549) was due to the LLP from its members with amounts due being unsecured, interest free and repayable on demand with no fixed date of repayment.

8.	RELATED PARTY DISCLOSURES

There were no related party transactions and/or period end balances to report in accordance with

the Companies Act 2006 and Section 1A of Financial Reporting Standard 102 as part of these financial

statements.

9.	ULTIMATE CONTROLLING PARTY

The LLP's immediate parent undertaking is WorldWrites Holdings Limited, a company incorporated under the UK Companies Act 2006 which holds a 51% interest in the total voting rights of the LLP.

The parent undertaking of the smallest group to consolidate these financial statements is FBT Holdings LLC. FBT Holdings LLC is the Company's ultimate parent undertaking and whose registered business address is 630 9th Avenue, Suite 1101, New York, NY 10036.