REGISTERED NUMBER: OC375058 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BRIDGEMAN KETTLE LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

S T Kettle

C C Collison

REGISTERED OFFICE:

257 Queensway

Bletchley

Milton Keynes

Buckinghamshire

MK2 2EH

REGISTERED NUMBER:

OC375058 (England and Wales)

ACCOUNTANTS:

Ad Valorem Accountancy Services Limited

Chartered Certified Accountants

2 Manor Farm Court

Old Wolverton Road

Old Wolverton

Milton Keynes

Buckinghamshire

MK12 5NN

FIXED ASSETS

Tangible assets

5

1,599

1,967

CURRENT ASSETS

Debtors

6

46,469

56,494

Cash at bank

101,483

106,206

147,952

162,700

CREDITORS

Amounts falling due within one year

7

30,894

28,873

NET CURRENT ASSETS

117,058

133,827

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

118,657

135,794

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

118,657

135,794

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

118,657

135,794

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 3 October 2025 and were signed by:

S T Kettle - Designated member

C C Collison - Designated member

1.	STATUTORY INFORMATION

Bridgeman Kettle LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover represents the value, excluding value added tax, of services provided to clients during the period. Revenue is recognised when a service has been provided and a right to consideration has arisen in respect of that service.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

- 15% reducing balance

Computer equipment

- 4 year straight line

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.

DEBTORS RECEIVABLE AND CREDITORS PAYABLE

Debtors and creditors with no stated interest rate and receivable or payable within or after one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in administrative expenses.

4.	EMPLOYEE INFORMATION

The average number of employees during the year was 5 (2024 - 5 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

13,421

Additions

138

At 31 March 2025

13,559

DEPRECIATION

At 1 April 2024

11,454

Charge for year

506

At 31 March 2025

11,960

NET BOOK VALUE

At 31 March 2025

1,599

At 31 March 2024

1,967

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

9,355

19,540

Prepayments and accrued income

37,114

36,954

46,469

56,494

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Social security and other taxes

2,891

1,719

VAT

18,576

12,650

Other creditors

368

346

Accruals and deferred income

9,059

14,158

30,894

28,873

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2025

2024

£

£

Amounts owed to members in respect of profits

118,657

135,794

Falling due within one year

118,657

135,794

Loans and other debts due to members will rank equally with debts due to other unsecured creditors in the event of a winding up. No additional protection is afforded to unsecured creditors.

9.	RELATED PARTY DISCLOSURES

During the period, one of the members, S T Kettle, was paid £5,000 (2024: £3,333) rent for the premises occupied by the partnership.