REGISTERED NUMBER: OC346032 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Cerbrus LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mr J Lewis

Mrs J L Lewis

REGISTERED OFFICE:

The Old Post Office

Little Ness

Shrewsbury

Shropshire

SY4 2LG

REGISTERED NUMBER:

OC346032 (England and Wales)

ACCOUNTANTS:

SMH BullockWoodburn

Norfolk House

Hardwick Square North

Buxton

SK17 6PU

FIXED ASSETS

Tangible assets

4

54,352

59,730

CURRENT ASSETS

Debtors

5

791

4,270

Cash at bank

478

187

1,269

4,457

CREDITORS

Amounts falling due within one year

6

(2,530

)

(2,143

)

NET CURRENT (LIABILITIES)/ASSETS

(1,261

)

2,314

TOTAL ASSETS LESS CURRENT LIABILITIES

53,091

62,044

CREDITORS

Amounts falling due after more than one year

7

(28,957

)

(34,191

)

NET ASSETS ATTRIBUTABLE TO MEMBERS

24,134

27,853

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

6,834

10,553

MEMBERS' OTHER INTERESTS

Capital accounts

17,300

17,300

24,134

27,853

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

6,834

10,553

Members' other interests

17,300

17,300

24,134

27,853

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 30 April 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:

Mrs J L Lewis - Designated member

Mr J Lewis - Designated member

1.	STATUTORY INFORMATION

Cerbrus LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

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.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST OR VALUATION

At 1 May 2024

18,300

61,944

3,446

83,690

Additions

-

-

2,022

2,022

At 30 April 2025

18,300

61,944

5,468

85,712

DEPRECIATION

At 1 May 2024

6,498

15,992

1,470

23,960

Charge for year

975

5,092

1,333

7,400

At 30 April 2025

7,473

21,084

2,803

31,360

NET BOOK VALUE

At 30 April 2025

10,827

40,860

2,665

54,352

At 30 April 2024

11,802

45,952

1,976

59,730

Cost or valuation at 30 April 2025 is represented by:

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

Valuation in 2019

8,000

15,000

-

23,000

Valuation in 2020

(2,700

)

(3,000

)

-

(5,700

)

Cost

13,000

49,944

5,468

68,412

18,300

61,944

5,468

85,712

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

671

3,136

VAT

120

1,134

791

4,270

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Accruals and deferred income

2,530

2,143

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Government 'bounce back' loan

28,957

34,191

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up.