REGISTERED NUMBER: OC309736 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BROKER OPTIONS (UK) LLP

Page

General Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

to

4

DESIGNATED MEMBERS:

R W Everett

Hambleton Developments Limited

REGISTERED OFFICE:

4 Finkin Street

Grantham

Lincolnshire

NG31 6QZ

REGISTERED NUMBER:

OC309736 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

3 Castlegate

Grantham

Lincolnshire

NG31 6SF

FIXED ASSETS

Property, plant and equipment

4

50,285

66,032

CURRENT ASSETS

Debtors

5

55,687

67,732

Cash at bank

58

-

55,745

67,732

CREDITORS

Amounts falling due within one year

6

78,910

27,262

NET CURRENT (LIABILITIES)/ASSETS

(23,165

)

40,470

TOTAL ASSETS LESS CURRENT LIABILITIES

27,120

106,502

CREDITORS

Amounts falling due after more than one year

7

24,071

106,502

NET ASSETS ATTRIBUTABLE TO MEMBERS

3,049

-

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

3,049

-

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

3,049

-

Amounts due from members

5

-

(8,294

)

3,049

(8,294

)

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 18 December 2025 and were signed by:

R W Everett - Designated member

1.	STATUTORY INFORMATION

Broker Options (UK) 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.

Revenue

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue is recognised when the services are performed.

Property plant and equipment

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

Plant and machinery etc

-

50% on cost and 25% on reducing balance

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the statement of financial position. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is shorter.

The interest element of these obligations is charges to the income statement over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEE INFORMATION

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

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 April 2024

201,912

Additions

2,475

Disposals

(8,946

)

At 31 March 2025

195,441

DEPRECIATION

At 1 April 2024

135,880

Charge for year

17,421

Eliminated on disposal

(8,145

)

At 31 March 2025

145,156

NET BOOK VALUE

At 31 March 2025

50,285

At 31 March 2024

66,032

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

421

8,715

Amounts falling due after more than one year:

Other debtors

55,266

59,017

Aggregate amounts

55,687

67,732

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,614

2,550

Hire purchase contracts

71,306

16,111

Trade creditors

1,870

5,601

Other creditors

3,120

3,000

78,910

27,262

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

11,622

14,236

Hire purchase contracts

-

85,999

Other creditors

12,449

6,267

24,071

106,502

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

487

3,376

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

71,306

102,110

The hire purchase liabilities are secured on the assets to which they relate.

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Amounts due to members would rank alongside ordinary unsecured creditors in the event of a winding up. There is no protection offered to unsecured creditors which is legally enforceable.