Registered number
OC417019
BRANDS WEST LLP
Filleted Accounts
31 March 2025

BRANDS WEST LLP
Registered number: | OC417019
Balance Sheet
as at 31 March 2025
Notes |  | 2025 |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  | 255,991 |  | 185,819
Current assets |  |  |  |  |
Stocks |  |  | 118,541 |  | 33,715
Debtors | 4 |  | 61,200 |  | 161,273
Cash at bank and in hand |  |  | 96,693 |  | 40,365
|  |  | 276,434 |  | 235,353
Creditors: amounts falling due within one year | 5 |  | (33,447) |  | (171,866)
Net current assets |  |  | 242,987 |  | 63,487
Total assets less current liabilities |  |  | 498,978 |  | 249,306
Net assets attributable to members | 498,978 |  | 249,306
Represented by:
Loans and other debts due to members | 6 |  | 498,975 |  | 249,303
Members' other interests
Members' capital classified as equity |  |  | 3 |  | 3
|  |  | 498,978 |  | 249,306
Total members' interests
Loans and other debts due to members | 6 |  | 498,975 |  | 249,303
Members' other interests |  |  | 3 |  | 3
|  |  | 498,978 |  | 249,306
For the year ended 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to 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.
The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
These accounts were approved by the members on 11 June 2025 and signed on their behalf by:
Mr Hamza Asmi Darr
Designated member

BRANDS WEST LLP
Notes to the Accounts
for the year ended 31 March 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Division of profits
| Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.
| Taxation
| Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Fixtures and equipment | 10% reducing balance basis
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Members' capital
| Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the LLP | 48 |  | 34
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Fixtures and equipment
£
| Cost
| At 1 April 2024 | 234,338
| Additions | 98,616
| At 31 March 2025 | 332,954
| Depreciation
| At 1 April 2024 | 48,519
| Charge for the year | 28,444
| At 31 March 2025 | 76,963
| Net book value
| At 31 March 2025 | 255,991
| At 31 March 2024 | 185,819
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 61,200 |  | 45,882
| Other debtors | - |  | 115,391
|  |  |  |  |  | 61,200 |  | 161,273
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 31,841 |  | 171,304
| Other taxes and social security costs | 1,606 |  | 562
|  |  |  |  |  | 33,447 |  | 171,866
6 | Loans and other debts due to members | 2025 |  | 2024
£ | £
| Amounts due to members in respect of profits | 498,975 |  | 249,303
| Amounts falling due within one year | 498,975 |  | 249,303
| Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.
7 | Other information
| BRANDS WEST LLP is a limited liability partnership incorporated in England. Its registered office is:
| Rashid House
| Westgate
| Bradford
| West Yorkshire
| BD1 3AA

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