1 April 2024 false No description of principal activity Taxfiler 2024.6 OC413481business:LimitedLiabilityPartnershipLLP2024-04-012025-03-31 OC4134812024-03-31 OC4134812024-04-012025-03-31 OC413481business:AuditExemptWithAccountantsReport2024-04-012025-03-31 OC413481business:FilletedAccounts2024-04-012025-03-31 OC4134812025-03-31 OC413481business:PartnerLLP12024-04-012025-03-31 OC413481business:PartnerLLP22024-04-012025-03-31 OC413481business:RegisteredOffice2024-04-012025-03-31 OC413481core:WithinOneYear2025-03-31 OC413481core:ShareCapital2025-03-31 OC413481core:RetainedEarningsAccumulatedLosses2025-03-31 OC413481business:SmallEntities2024-04-012025-03-31 OC413481countries:EnglandWales2024-04-012025-03-31 OC413481core:PlantMachinery2024-03-31 OC413481core:FurnitureFittings2024-03-31 OC413481core:PlantMachinery2024-04-012025-03-31 OC413481core:FurnitureFittings2024-04-012025-03-31 OC413481core:PlantMachinery2025-03-31 OC413481core:FurnitureFittings2025-03-31 iso4217:GBP xbrli:pure
Registered No. OC413481 (England and Wales)
Black and Stock LLP Unaudited accounts for the year ended 31 March 2025
Black and Stock LLP LLP Information for the year ended 31 March 2025
Designated members
MR Keith Blackburn
Miss Rosie Jo Farthing
Registered Number
OC413481 (England and Wales)
Registered Office
The George Carvery Dove Bank Wormald green Harrogate HG3 3PR
Accountants
M O'Brien FMAAT Accountancy & Taxation Services Bonners Lodge Bee Cottage Farm Consett County Durham DH8 9HW
- 2 -
Black and Stock LLP Accountants' report
Accountants' report to the members of Black and Stock LLP on the preparation of the unaudited statutory financial statements for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Black and Stock LLP for the year ended 31 March 2025 as set out on pages 4 - 5 from the LLP's accounting records and from information and explanations you have given us.
This report is made solely to the members of Black and Stock LLP, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Black and Stock LLP and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Black and Stock LLP and its members as a body for our work or for this report.
It is your duty to ensure that Black and Stock LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Black and Stock LLP. You consider that Black and Stock LLP is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Black and Stock LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
M O'Brien FMAAT Accountancy & Taxation Services Bonners Lodge Bee Cottage Farm Consett County Durham DH8 9HW 26 September 2025
- 3 -
Black and Stock LLP Statement of financial position as at 31 March 2025
2025 
Notes
£ 
Fixed assets
Tangible assets
3
2,346 
Current assets
Inventories
4,347 
Debtors
851 
Cash at bank and in hand
18,527 
23,725 
Creditors: amounts falling due within one year
4
(42,193)
Net current liabilities
(18,468)
Net liabilities attributable to members
(16,122)
Represented by:
Loans and other debts due to members
5
(32,000)
Members' other interests
Members' capital classified as equity
(36,663)
Other reserves
52,541 
15,878 
(16,122)
Total members' interests
Loans and other debts due to members
(32,000)
Members' other interests
15,878 
(16,122)
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 profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 27 September 2025.
MR Keith Blackburn Designated member Limited Liability Partnership Registration No. OC413481
- 4 -
Black and Stock 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.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
2
Statutory information
Black and Stock LLP is a limited liability partnership, incorporated in England and Wales, registration number OC413481. Its registered office is The George Carvery, Dove Bank Wormald green, Harrogate, HG3 3PR.
3
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
41,265 
14,667 
55,932 
Additions
2,235 
698 
2,933 
At 31 March 2025
43,500 
15,365 
58,865 
Depreciation
At 1 April 2024
41,635 
12,912 
54,547 
Charge for the year
77 
1,895 
1,972 
At 31 March 2025
41,712 
14,807 
56,519 
Net book value
At 31 March 2025
1,788 
558 
2,346 
4
Creditors: amounts falling due within one year
2025 
£ 
Taxes and social security costs
9,073 
Accruals
33,120 
42,193 
5
Loans and other debts due to members
2025 
£ 
Amounts due to members in respect of profits
(32,000)
Amounts falling due within one year
(32,000)
6
Average number of employees
During the year the average number of employees was 14.
- 5 -