REGISTERED NUMBER: OC350314 (England and Wales)

BLACKHURST SWAINSON GOODIER LLP

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

General Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Designated members:

Mrs R F Lauder

Mrs P K Weld-Blundell

Ms E J Edwards

Miss F M Jolleys

Mrs H C Forsyth

Registered office:

3 & 4 Aalborg Square

LANCASTER

LA1 1BJ

Registered number:

OC350314 (England and Wales)

Accountants:

Xeinadin

Dalton House

9 Dalton Square

LANCASTER

LA1 1WD

Bankers:

National Westminster Bank Plc

68 Church Street

LANCASTER

LA1 1LN

Fixed assets

Tangible assets

4

594,024

578,163

Current assets

Stocks

800

855

Debtors

438,885

426,970

Prepayments and accrued income

21,726

14,805

Cash at bank and in hand

398,574

263,748

859,985

706,378

Creditors

Amounts falling due within one year

139,457

133,884

Net current assets

720,528

572,494

Total assets less current liabilities

1,314,552

1,150,657

Creditors

Amounts falling due after more than one year

5

(10,000

)

(198,133

)

Accruals and deferred income

(29,904

)

(24,555

)

Net assets attributable to members

1,274,648

927,969

Loans and other debts due to members

8

622,257

669,815

Members' other interests

Other reserves

652,391

258,154

1,274,648

927,969

Total members' interests

Loans and other debts due to members

8

622,257

669,815

Members' other interests

652,391

258,154

1,274,648

927,969

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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

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:

Mrs R F Lauder - Designated member

1.	Statutory information

Blackhurst Swainson Goodier 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 the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

25% Reducing balance and 25% Straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employee information

The average number of employees during the year was 29 (2024 - 28 ) .

4.	Tangible fixed assets

Totals

£

Cost

At 1 April 2024

677,095

Additions

25,932

At 31 March 2025

703,027

Depreciation

At 1 April 2024

98,932

Charge for year

10,071

At 31 March 2025

109,003

Net book value

At 31 March 2025

594,024

At 31 March 2024

578,163

5.

Creditors: amounts falling due after more than five years

2025

2024

£

£

Repayable by instalments

Bank loans more than 5 years

-

30,937

6.	Leasing agreements

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

2025

2024

£

£

Within one year

10,000

10,000

Between one and five years

23,333

33,333

33,333

43,333

7.	Secured debts

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

19,876

187,516

These are secured by fixed and floating charges on property and assets held by the LLP.

8.

Loans and other debts due to members

Loans and other debts due to members are unsecured and would rank pari passu with other unsecured creditors in the event of a winding up.