BELVEDERES SOLICITORS LLP - Filleted accounts

Registered number

OC447486

BELVEDERES SOLICITORS LLP

Unaudited Filleted Accounts

31 March 2025

BELVEDERES SOLICITORS LLP
Registered number:		OC447486
Balance Sheet
as at 31 March 2025
Notes		2025		2024
£			£
Fixed assets
Tangible assets	3	4,484		4,484
Current assets
Debtors	4	128,364		74,596
Cash at bank and in hand		203,204		100,123
		331,568		174,719

Creditors: amounts falling due within one year	5	(106,094)		(45,941)

Net current assets		225,474		128,778

Total assets less current liabilities		229,958		133,262



Net assets attributable to members		229,958		133,262

Represented by:

Members' other interests
Members' capital classified as equity		4,335		33,344
Other reserves		225,623		99,918
		229,958		133,262

		229,958		133,262

Total members' interests
Members' other interests		229,958		133,262

		229,958		133,262

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 9 December 2025 and signed on their behalf by:


R Trebacz
Designated member

BELVEDERES SOLICITORS 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:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	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		2		2


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2024				198,618
	At 31 March 2025				198,618

	Depreciation
	At 1 April 2024				194,134
	At 31 March 2025				194,134

	Net book value
	At 31 March 2025				4,484
	At 31 March 2024				4,484


4	Debtors		2025		2024
£				£

	Prepayments		57,649		51,735
	Accrued Income		32,000		-
	Work in progress		1,830		1,830
	Other debtors		15,632		15,632
	Leap debtors		21,253		5,399
			128,364		74,596


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		6,588		19,202
	Accruals		15,641		7,197
	Other taxes and social security costs		23,309		19,542
	PAYE payable		698		-
	Capital on Tap		431		-
	B Wereszczynski		59,427		-
			106,094		45,941


6	Other information

	BELVEDERES SOLICITORS LLP is a limited liability partnership incorporated in England. Its registered office is:
	3rd Floor
	125 Gloucester Road
	London
	SW7 4TE