Limited Liability Partnership registration number OC343502 (England and Wales)
Butcher and Barlow LLP
Annual report and financial statements
For the year ended 31 March 2025
Butcher and Barlow LLP
Limited liability partnership information
Designated members
Mr J A Aldersley
Mr A R Higham
Mr C J Hopkins
Mr J S Kelly
LLP registration number
OC343502
Registered office
2-8 Bank Street
Bury
United Kingdom
BL9 0DL
Auditor
DJH Audit Limited
The Exchange
5 Bank Street
Bury
Lancashire
BL9 0DN
Butcher and Barlow LLP
Contents
Page
Members' report
1 - 2
Independent auditor's report
3 - 5
Statement of comprehensive income
6
Balance sheet
7
Reconciliation of members' interests
8 - 9
Statement of cash flows
10
Notes to the financial statements
11 - 17
Butcher and Barlow LLP
Members' report
For the year ended 31 March 2025
- 1 -

The members present their annual report and financial statements for the year ended 31 March 2025.

Principal activities

The principal activity of the LLP in the period under review was that of the provision of legal services.

Members' drawings, contributions and repayments

The members' drawing policy allows each member to draw a proportion of their profit share, subject to the cash requirements of the business.

A member's capital requirement is linked to their share of profit and the financing requirement of the l imited liability partnership. There is no opportunity for appreciation of the capital subscribed. Just as incoming members introduce their capital at "par", so the retiring members are repaid their capital at "par".

Designated members

The designated members who held office during the year and up to the date of signature of the financial statements were as follows:

Mr J A Aldersley
Mr A R Higham
Mr C J Hopkins
Mr J S Kelly

Members' i nterests

All members are required to contribute to the capital of the business. The level of contribution is geared to the level of profit attributable to the member, and the working capital requirements of the business. Drawings are set at a level to maintain sufficient working capital. Capital is repaid on leaving the LLP. Profits are divided between members in accordance with the LLP agreement.

Auditor

The auditors, DJH Audit Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Butcher and Barlow LLP
Members' report (continued)
For the year ended 31 March 2025
- 2 -
Statement of members' responsibilities

The members are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) requires the members to prepare financial statements for each financial year. Under that law the members have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice. Under company law (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) the members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the limited liability partnership and of the profit or loss of the limited liability partnership for that period. In preparing these financial statements, the members are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the limited liability partnership will continue in business.

The members are responsible for keeping adequate accounting records that are sufficient to show and explain the limited liability partnership’s transactions and disclose with reasonable accuracy at any time the financial position of the limited liability partnership and enable them to ensure that the financial statements comply with the Companies Act 2006 (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008). They are also responsible for safeguarding the assets of the limited liability partnership and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of disclosure to auditor

Each of the members in office at the date of approval of this annual report confirms that:

- so far as the members are aware, there is no relevant audit information of which the limited liability partnership's auditor is unaware, and

- the members have taken all the steps that they o ught to have taken as members in order to make themselves aware of any relevant audit information and to establish that the limited liability partnership's auditor is aware of that information.

Approved by the members on 3 December 2025 and signed on behalf by:
03 December 2025
Mr A R Higham
Designated Member
Butcher and Barlow LLP
Independent auditor's report
To the members of Butcher and Barlow LLP
- 3 -
Opinion

We have audited the financial statements of Butcher and Barlow LLP (the 'limited liability partnership') for the year ended 31 March 2025 which comprise the statement of comprehensive income, the balance sheet, the reconciliation of members' interests, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the limited liability partnership's affairs as at 31 March 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the limited liability partnership in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the members' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the limited liability partnership’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the members with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The members are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Butcher and Barlow LLP
Independent auditor's report (continued)
To the members of Butcher and Barlow LLP
- 4 -
Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 as applied to limited liability partnerships requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of members

As explained more fully in the members' r esponsibilities s tatement, the members are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the members determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the members are responsible for assessing the limited liability partnership's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the members either intend to liquidate the limited liability partnership or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

As part of our planning process:

- We enquired of management the systems and controls the company has in place, the areas of the financial statements that are mostly susceptible to the risk of irregularities and fraud, and whether there was any known, suspected or alleged fraud. The company did not inform us of any known, suspected or alleged fraud.

- We obtained an understanding of the legal and regulatory frameworks applicable to the company. We determined that the following were most relevant: FRS 102, Companies Act 2006, Health and Safety at Work 1974 and General Data Protection Regulations (GDPR).

- We considered the incentives and opportunities that exist in the company, including the extent of management bias, which present a potential for irregularities and fraud to be perpetuated, and tailored our risk assessment accordingly.

- Using our knowledge of the company, together with the discussions held with the company at planning stage, we formed a conclusion on the risk of misstatement due to irregularities including fraud and tailored our procedures according to this risk assessment.

Butcher and Barlow LLP
Independent auditor's report (continued)
To the members of Butcher and Barlow LLP
- 5 -

The key procedures we undertook to detect irregularities including fraud during the course of the audit included:

- Identifying and testing journal entries, in particular those that were significant and unusual.

- Reviewing the financial statement disclosures and determining whether accounting policies have been appropriately applied.

- Reviewing and challenging the assumptions and judgements used by management in their significant accounting estimates, in particular in relation to the calculation of depreciation and the valuation of work-in-progress.

- Assessing the extent of compliance, or lack of, with the relevant laws and regulations in particular those that are central to the entity's ability to continue in operation.

- Testing key revenue lines, for evidence of management bias.

- Testing controls surrounding the authorisation of purchase invoices.

- Obtaining third-party confirmation of material bank balances.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the limited liability partnership's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. Our audit work has been undertaken so that we might state to the limited liability partnership's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the limited liability partnership and the limited liability partnership's members as a body, for our audit work, for this report, or for the opinions we have formed.

Mr Richard Bell (Senior Statutory Auditor)
For and on behalf of DJH Audit Limited, Statutory Auditor
Accountants
The Exchange
5 Bank Street
Bury
Lancashire
BL9 0DN
4 December 2025
Butcher and Barlow LLP
Statement of comprehensive income
For the year ended 31 March 2025
- 6 -
Year
Period
ended
ended
31 March
31 March
2025
2024
Notes
£
£
Turnover
3
12,315,485
9,887,811
Cost of sales
(5,269,310)
(4,312,007)
Gross profit
7,046,175
5,575,804
Administrative expenses
(3,502,759)
(2,553,343)
Operating profit
4
3,543,416
3,022,461
Interest receivable and similar income
1,355,439
1,174,824
Profit for the financial year before members' remuneration and profit shares
4,898,855
4,197,285
Members' remuneration charged as an expense
7
(206,015)
(190,349)
Profit for the financial year available for discretionary division among members
4,692,840
4,006,936

There has been no other comprehensive income in the year.

The profit and loss account has been prepared on the basis that all operations are continuing operations.

Butcher and Barlow LLP
Balance sheet
As at 31 March 2025
- 7 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
8
126,186
110,596
Current assets
Stocks
9
-
75,076
Debtors
10
3,762,417
3,683,563
Cash at bank and in hand
1,912,442
1,704,813
5,674,859
5,463,452
Creditors: amounts falling due within one year
11
(1,289,301)
(1,136,809)
Net current assets
4,385,558
4,326,643
Total assets less current liabilities
4,511,744
4,437,239
Provisions for liabilities
Provisions
12
(95,000)
(90,000)
Net assets attributable to members
4,416,744
4,347,239
Represented by:
Loans and other debts due to members within one year
Members' capital classified as a liability
2,367,364
2,270,914
Other amounts
2,049,380
2,076,325
4,416,744
4,347,239
The financial statements were approved by the members and authorised for issue on 3 December 2025 and are signed on their behalf by:
03 December 2025
Mr A R Higham
Designated member
Limited Liability Partnership registration number OC343502 (England and Wales)
Butcher and Barlow LLP
Reconciliation of members' interests
For the year ended 31 March 2025
- 8 -
Current financial year
EQUITY
DEBT
TOTAL
Members' other interests
Loans and other debts due to members less any amounts due from members in debtors
MEMBERS'
INTERESTS
Other reserves
Members' capital
Other amounts
Total
Total
2025
£
£
£
£
Members' interests at 1 April 2024
-
2,270,914
2,076,325
4,347,239
4,347,239
Members' remuneration charged as an expense, including employment costs and retirement benefit costs
-
-
206,015
206,015
206,015
Profit for the financial year available for discretionary division among members
4,692,840
-
-
-
4,692,840
Members' interests after profit and remuneration for the year
4,692,840
2,270,914
2,282,340
4,553,254
9,246,094
Allocation of profit for the financial year
(4,692,840)
-
4,692,840
4,692,840
-
Introduced by members
-
39,000
-
39,000
39,000
Reclassifications
-
57,450
(57,450)
-
-
Drawings on account and distributions of profit
-
-
(4,868,350)
(4,868,350)
(4,868,350)
Members' interests at 31 March 2025
-
2,367,364
2,049,380
4,416,744
4,416,744
Butcher and Barlow LLP
Reconciliation of members' interests (continued)
For the year ended 31 March 2025
- 9 -
Prior financial year
EQUITY
DEBT
TOTAL
Members' other interests
Loans and other debts due to members less any amounts due from members in debtors
MEMBERS'
INTERESTS
Other reserves
Members' capital
Other amounts
Total
Total
2024
£
£
£
£
Members' interests at 1 May 2023
-
2,258,214
1,796,675
4,054,889
4,054,889
Members' remuneration charged as an expense, including employment costs and retirement benefit costs
-
-
190,349
190,349
190,349
Profit for the financial year available for discretionary division among members
4,006,936
-
-
-
4,006,936
Members' interests after profit and remuneration for the period
4,006,936
2,258,214
1,987,024
4,245,238
8,252,174
Allocation of profit for the period
(4,006,936)
-
4,006,936
4,006,936
-
Introduced by members
-
12,650
-
12,650
12,650
Reclassifications
-
50
(50)
-
-
Drawings on account and distributions of profit
-
-
(3,917,585)
(3,917,585)
(3,917,585)
Members' interests at 31 March 2024
-
2,270,914
2,076,325
4,347,239
4,347,239
Butcher and Barlow LLP
Statement of cash flows
For the year ended 31 March 2025
- 10 -
Year ended 31 March 2025
Period ended 31 March 2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
15
3,748,744
2,662,375
Investing activities
Purchase of tangible fixed assets
(67,204)
(55,636)
Interest received
1,355,439
1,174,824
Net cash generated from investing activities
1,288,235
1,119,188
Financing activities
Capital introduced by members (classified as debt or equity)
39,000
12,650
Payments to members
(4,868,350)
(3,930,237)
Net cash used in financing activities
(4,829,350)
(3,917,587)
Net increase/(decrease) in cash and cash equivalents
207,629
(136,024)
Cash and cash equivalents at beginning of year
1,704,813
1,840,837
Cash and cash equivalents at end of year
1,912,442
1,704,813
Butcher and Barlow LLP
Notes to the financial statements
For the year ended 31 March 2025
- 11 -
1
Accounting policies
Limited liability partnership information

Butcher and Barlow LLP is a limited liability partnership registered in England and Wales. The LLP's registered number is OC343502 and its registered office address is 2-8 Bank Street, Bury, BL9 0DL.

1.1
Accounting convention

These financial statements have been prepared in accordance with the Statement of Recommended Practice "Accounting by Limited Liability Partnerships" issued in December 2021, together with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The members recognise that the future cannot be predicted with certainty. The members expect the company to continue trading and generating profit. Profit before members' remuneration and profit shares for the period was £4.9m (202 4: £4.2 m).

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the members have a reasonable expectation that the limited liability partnership has adequate resources to continue in operational existence for the foreseeable future. Thus the members continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover comprises the aggregate of the fair value of the professional services provided, net of value- a dded tax, rebates and discounts.

Service turnover is recognised when a right to consideration has been obtained through performance under each contract.

The amount by which turnover exceeds payments on account is classified as "amounts recoverable on contracts" and is included in debtors.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Office improvements
- 10% on cost
Fixtures and fittings
- 10% on cost
Computers
- 25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

The residual values, estimated useful lives and depreciation method of property, plant and equipment are reviewed, and adjusted as appropriate, at each statement of financial position date. The effects of any r evision are recognised in the income statement when the change arises.

Butcher and Barlow LLP
Notes to the financial statements (continued)
For the year ended 31 March 2025
1
Accounting policies
(Continued)
- 12 -
1.5
Stocks

Work in progress is stated at estimated recoverable cost of work done, excluding members' time.

1.6
Financial instruments

The limited liability partnership has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the limited liability partnership's statement of financial position when the limited liability partnership becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.7
Provisions

Provisions are recognised when the limited liability partnership has a legal or constructive present obligation as a result of a past event, it is probable that the limited liability partnership will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision i s measured at present value, the unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

1.8
Retirement benefits and post retirement payments to members

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.9
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease.

1.10

Classification of share of profits in the cash flow statement

The revised SORP allows drawings on account and distributions of profits to either be shown as operating or financing cash flows. Distribution of profits have been shown as financing cash flows because they are costs of obtaining financial resources or claims on cash flows by the providers of capital to the LLP.

1.11

Changes in accounting estimate

During the year, the LLP reviewed its accounting estimate for the level of provision required against amounts recoverable, there has been no material effect to the accounts as a result of this change.

Butcher and Barlow LLP
Notes to the financial statements (continued)
For the year ended 31 March 2025
- 13 -
2
Judgements and key sources of estimation uncertainty

In the application of the LLP's accounting policies, the members are required to make estimates and judgements. The estimates are based on historical experience and other relevant factors. Actual results may differ from these estimates.

The estimates are continually evaluated. Revisions to accounting estimates are recognised in the period in which the estimate is revised.

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are outlined below:

Making judgement based on the level of work carried out and historical experience is required to estimate the value of amounts to be included as amounts recoverable on contracts.

Making judgement based on the historical experience of the level of provision required for bad debts. Further information received after the statement of financial position date may impact on the level of provision required.

3
Turnover

All turnover is attributable to the principal activity of the LLP and arose within the United Kingdom.

4
Operating profit
Year ended 31 March 2025
Period ended 31 March 2024
Operating profit for the year is stated after charging:
£
£
Depreciation of owned tangible fixed assets
51,614
39,019
Staff training & education
47,682
44,176
Staff entertainment
30,645
26,904
Operating lease charges
124,653
74,160
5
Auditor's remuneration
Year ended 31 March 2025
Period ended 31 March 2024
Fees payable to the LLP's auditor and associates:
£
£
For audit services
Audit of the financial statements of the LLP
10,000
10,000
For other services
All other non-audit services
13,000
13,000
Butcher and Barlow LLP
Notes to the financial statements (continued)
For the year ended 31 March 2025
- 14 -
6
Employees

The average number of persons employed by the partnership during the year was:

Year ended 31 March 2025
Period ended 31 March 2024
Number
Number
Salaried employees
144
133

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
4,901,042
3,924,091
Pension costs
106,629
84,941
5,007,671
4,009,032
7
Members' remuneration
Year ended 31 March 2025
Period ended 31 March 2024
Number
Number
Average number of members during the year
30
29
2025
2024
£
£
Profit attributable to the member with the highest entitlement
811,678
707,615
Butcher and Barlow LLP
Notes to the financial statements (continued)
For the year ended 31 March 2025
- 15 -
8
Tangible fixed assets
Office improvements
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 April 2024
30,515
179,444
445,412
655,371
Additions
-
10,591
56,613
67,204
At 31 March 2025
30,515
190,035
502,025
722,575
Depreciation and impairment
At 1 April 2024
27,105
142,029
375,641
544,775
Depreciation charged in the year
579
6,048
44,987
51,614
At 31 March 2025
27,684
148,077
420,628
596,389
Carrying amount
At 31 March 2025
2,831
41,958
81,397
126,186
At 31 March 2024
3,410
37,415
69,771
110,596
9
Stocks
2025
2024
£
£
Work in progress
-
75,076
10
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,458,071
1,434,707
Gross amounts owed by contract customers
1,771,628
1,547,904
Other debtors
116,785
80,186
Prepayments and accrued income
415,933
620,766
3,762,417
3,683,563
Butcher and Barlow LLP
Notes to the financial statements (continued)
For the year ended 31 March 2025
- 16 -
11
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
260,754
365,063
Other taxation and social security
484,385
405,295
Other creditors
87,418
19,019
Accruals and deferred income
456,744
347,432
1,289,301
1,136,809
12
Provisions for liabilities
2025
2024
£
£
Provision for claims
95,000
90,000
Movements on provisions:
Provision for claims
£
At 1 April 2024
90,000
Additional provisions in the year
5,000
At 31 March 2025
95,000
13
Loans and other debts due to members
2025
2024
£
£
Analysis of loans
Amounts falling due within one year
4,416,744
4,347,239

Loans and other debts due to members rank equally alongside other unsecured creditors.

Butcher and Barlow LLP
Notes to the financial statements (continued)
For the year ended 31 March 2025
- 17 -
14
Operating lease commitments
Lessee

At the reporting end date the limited liability partnership had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within one year
427,606
423,266
Between two and five years
1,032,499
694,086
In over five years
498,975
51,000
1,959,080
1,168,352
15
Cash generated from operations
2025
2024
£
£
Profit after taxation
4,898,855
4,197,285
Adjustments for:
Investment income recognised in profit or loss
(1,355,439)
(1,174,824)
Depreciation and impairment of tangible fixed assets
51,614
39,019
Increase in provisions
5,000
25,000
Movements in working capital:
Decrease/(increase) in stocks
75,076
(13,421)
Increase in debtors
(78,854)
(341,692)
Increase/(decrease) in creditors
152,492
(68,992)
Cash generated from operations
3,748,744
2,662,375
16
Analysis of changes in net funds
1 April 2024
Cash flows
31 March 2025
£
£
£
Cash at bank and in hand
1,704,813
207,629
1,912,442
Loans and other debts due to members:
- Members' capital
(2,270,914)
(96,450)
(2,367,364)
- Other amounts due to members
(2,076,325)
26,945
(2,049,380)
Balances including members' debt
(2,642,426)
138,124
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