REGISTERED NUMBER: OC376377 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

B J Mckenna & Co Solicitors LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

5

DESIGNATED MEMBERS:

Bernard Mckenna Limited

Mchale Legal Limited

REGISTERED OFFICE:

335 Wellington Road North

Heaton Chapel

Stockport

Cheshire

SK4 4QG

REGISTERED NUMBER:

OC376377 (England and Wales)

ACCOUNTANTS:

Bennett Brooks & Co Limited

Chartered Accountants

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

FIXED ASSETS

Tangible assets

4

53,773

58,889

CURRENT ASSETS

Debtors

5

256,350

168,022

Cash at bank and in hand

170,036

35,874

426,386

203,896

CREDITORS

Amounts falling due within one year

6

(245,662

)

(215,515

)

NET CURRENT ASSETS/(LIABILITIES)

180,724

(11,619

)

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

234,497

47,270

LOANS AND OTHER DEBTS DUE TO MEMBERS

234,497

47,270

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

234,497

47,270

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 10 December 2025 and were signed by:

Bernard Mckenna Limited - Designated member

1.	STATUTORY INFORMATION

B J Mckenna & Co Solicitors LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents amounts chargeable to clients for professional services provided during the year, inclusive of direct expenses incurred on client assignments but excluding value added tax. Turnover is recognised when a right to consideration has been obtained through performance under each contract. Consideration accrues as contract activity progresses by reference to the value of work performed.

Turnover is not recognised where the right to receive payment is contingent on events outside the control of the company. Unbilled revenue is included in debtors within accrued income.

Tangible fixed assets

The following fixed assets are depreciated accordingly:

Computer equipment - 33% reducing balance

Motor vehicles - 25% reducing balance

Fixtures and fittings - 15% reducing balance

Improvements to property - 10 years straight line

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

Taxation

The taxation payable on the profits of the limited liability partnership is the personal liability of the members.

No provision is therefore made in the financial statements for members tax liabilities.

Members profit shares

Profits are automatically divided between the members at the end of the financial year in accordance with agreed profit sharing arrangements. Allocated profits are shown as members remuneration charged as an expense in the profit and loss account and are included within loans and other debts due to members in the balance sheet.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 16 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

103,234

Additions

3,529

At 31 March 2025

106,763

DEPRECIATION

At 1 April 2024

44,345

Charge for year

8,645

At 31 March 2025

52,990

NET BOOK VALUE

At 31 March 2025

53,773

At 31 March 2024

58,889

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

74,443

52,540

Other debtors

181,907

115,482

256,350

168,022

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

18,144

Trade creditors

6,200

13,189

Taxation and social security

71,842

43,012

Other creditors

167,620

141,170

245,662

215,515

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of B J Mckenna & Co Solicitors LLP for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of B J Mckenna & Co Solicitors LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of B J Mckenna & Co Solicitors LLP and state those matters that we have agreed to state to the members of B J Mckenna & Co Solicitors LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B J Mckenna & Co Solicitors LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that B J Mckenna & Co Solicitors 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 B J Mckenna & Co Solicitors LLP. You consider that B J Mckenna & Co Solicitors 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 B J Mckenna & Co Solicitors 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.

Bennett Brooks & Co Limited

Chartered Accountants

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

10 December 2025