REGISTERED NUMBER: OC332504 (England and Wales)

Unaudited Financial Statements

for the Period

1st November 2023 to 31st March 2025

for

Abrahams Dresden LLP

Page

General Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

R Abrahams

D Joseph

P Shinwell

S Beney

J Armstrong

J Herzog

I J Herbert

REGISTERED OFFICE:

111 Charterhouse Street

London

EC1M 6AW

REGISTERED NUMBER:

OC332504 (England and Wales)

ACCOUNTANTS:

Spencer Hyde Limited

272 Regents Park Road

London

N3 3HN

FIXED ASSETS

Tangible assets

4

48,883

47,548

CURRENT ASSETS

Stocks

50,000

50,000

Debtors

5

557,134

475,351

Cash in hand

186

176

607,320

525,527

CREDITORS

Amounts falling due within one year

6

192,824

181,997

NET CURRENT ASSETS

414,496

343,530

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

463,379

391,078

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

463,379

391,078

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

463,379

391,078

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 period ended 31st 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 15th July 2025 and were signed by:

R Abrahams - Designated member

1.	STATUTORY INFORMATION

Abrahams Dresden 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.	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 comprises revenue recognised by the LLP in respect of services supplied, net of Value Added Tax.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

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 period was 14 (2023 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st November 2023

553,764

Additions

22,063

At 31st March 2025

575,827

DEPRECIATION

At 1st November 2023

506,216

Charge for period

20,728

At 31st March 2025

526,944

NET BOOK VALUE

At 31st March 2025

48,883

At 31st October 2023

47,548

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Trade debtors

541,024

460,849

Other debtors

16,110

14,502

557,134

475,351

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Bank loans and overdrafts

118,767

117,020

Other creditors

74,057

64,977

192,824

181,997

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2025

2023

£

£

Amounts owed to members in respect of profits

463,379

391,078

Falling due within one year

463,379

391,078

Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.