Employee numbers for 2024 have been amended to zero because the LLP does not have a payroll and this was a disclosure error.

The members have considered the accounting for the LLP and consider FRS 105 to be a more appropriate accounting framework. As a result, the accounts have been transitioned from FRS 102 Section 1A to FRS 105 at 31 March 2025 but there is no impact on the balance sheet or profit and loss account as a result of this transition.

The members of thetrue LLP have elected not to include a copy of the profit and loss account within the financial statements.

Bagborough LLP is a Limited Liability Partnership incorporated in England and Wales. The registered office is Maryland Farm, Smiths Lane, Ditcheat, SHEPTON MALLET, Somerset, BA4 6PR.

For the financial year ended 31 March 2025 the Limited Liability Partnership was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) relating to small limited liability partnerships.

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to limited liability partnerships) with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.