Blackguard Investments LLP

Blackguard Investments LLP
Contents Page
For the year ended 31 March 2025

Statement of financial position	1
Notes to the financial statements	2

Blackguard Investments LLP
Statement of Financial Position
As at 31 March 2025

	2025 £	2024 £
Current assets
Stocks	30,453	21,111
Cash at bank and in hand	5,646	10,353
	36,099	31,464
Creditors: amount falling due within one year	(3,907)	(2,909)
Net current assets	32,192	28,555

Total assets less current liabilities	32,192	28,555
Net assets	32,192	28,555

Represented by:
Amounts due from members	(5,721)	(2,577)
Members' other interest
Members' capital	39,788	34,276
Other reserves	(1,875)	(3,144)
	37,913	31,132
	32,192	28,555

Total members' interests
Amounts due from members	(5,721)	(2,577)
Members' other interests	37,913	31,132
	32,192	28,555

For the year ending 31 March 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.The LLP has opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account under section 444(1) of the Companies Act 2006.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006 (as applied to LLPs).

These accounts were approved by the members and signed on their behalf by:

.............................................................................
Paul Otieno OCHOLLA
Designated Member
Date approved by the members: 13 November 2025

1

Blackguard Investments LLP
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

Blackguard Investments LLP is a limited liability partnership, registered in , registration number OC441482, registration address 76a Whitemoor Road, Kenilworth, CV8 2BE.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Stocks

Stocks are valued at the lower of cost and net realisable value at the balance sheet date. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

2

Registered Number: OC441482

BLACKGUARD INVESTMENTS LLP

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025