REGISTERED NUMBER: OC382205 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

E & B MANAGEMENT LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DESIGNATED MEMBERS:

E M C Samuel-Camps

Mrs J C Nowik

REGISTERED OFFICE:

Beech House

In - Excess Garden Centres

Winchester Road

Fair Oak

Hampshire

SO50 7HD

REGISTERED NUMBER:

OC382205 (England and Wales)

ACCOUNTANTS:

Rothmans LLP

Avebury House

St Peter Street

Winchester

Hampshire

SO23 8BN

FIXED ASSETS

Tangible assets

4

141

188

CURRENT ASSETS

Debtors

5

49,674

54,768

Cash at bank

2,277

2,206

51,951

56,974

CREDITORS

Amounts falling due within one year

6

40,035

40,167

NET CURRENT ASSETS

11,916

16,807

TOTAL ASSETS LESS CURRENT LIABILITIES

12,057

16,995

CREDITORS

Amounts falling due after more than one year

7

8,378

10,225

NET ASSETS ATTRIBUTABLE TO MEMBERS

3,679

6,770

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

3,679

6,770

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

3,679

6,770

Amounts due from members

5

(34,628

)

(44,305

)

(30,949

)

(37,535

)

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 22 September 2025 and were signed by:

E M C Samuel-Camps - Designated member

1.	STATUTORY INFORMATION

E & B Management 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.

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Computer Equipment - 25% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement.

Financial instruments

Cash and cash equivalents

Cash and cash equivalents in the balance sheet include cash in hand, deposits held at call with banks, other short-term deposits with an original maturity of three months or less.

Short-term debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price including transaction costs. Any losses arising from impairment review at the reporting end date are recognised in the profit and loss account.

Turnover

Turnover is the amount receivable for goods and services falling within the company's ordinary activities for the financial year, excluding value added tax and other sales tax.

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

2,380

DEPRECIATION

At 1 April 2024

2,192

Charge for year

47

At 31 March 2025

2,239

NET BOOK VALUE

At 31 March 2025

141

At 31 March 2024

188

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

14,121

10,288

Other debtors

35,553

44,480

49,674

54,768

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,196

1,944

Taxation and social security

4,757

3,767

Other creditors

34,082

34,456

40,035

40,167

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

8,378

10,225

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members (other than members' capital classified as debt) rank pari passu with other creditors.

9.	RELATED PARTY DISCLOSURES

As at the balance sheet date, E&B Management LLP owed Samuel-Camps Associates £28,292 (2024 £30,055). An entity in which E M C Samuel-Camps is the sole proprietor.

As at the balance sheet date, E&B management LLP owes Ashy Fields Management Company Limited £2,500 (2024 £1,000). A company which is under common control of the partners of E&B Management LLP.

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of E & B Management LLP for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of E & B Management LLP, as a body, in accordance with the terms of our engagement letter dated 20 October 2022. Our work has been undertaken solely to prepare for your approval the financial statements of E & B Management LLP and state those matters that we have agreed to state to the members of E & B Management LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than E & B Management LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that E & B Management LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of E & B Management LLP. You consider that E & B Management LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of E & B Management LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Rothmans LLP

Avebury House

St Peter Street

Winchester

Hampshire

SO23 8BN

1 October 2025