B.L.I.S.S. LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC350631 (England and Wales)

Unaudited Financial Statements

for the Year Ended 5 April 2025

for

Boundary Layers Integrators &

Securitisation Specialists LLP

Page

General Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

J A S Butler

Mrs D Butler

REGISTERED OFFICE:

Datum House

Electra Way

Crewe

Cheshire

CW1 6ZF

REGISTERED NUMBER:

OC350631 (England and Wales)

ACCOUNTANTS:

Banks Sheridan

Datum House

Electra Way

Crewe

Cheshire

CW1 6ZF

FIXED ASSETS

Tangible assets

5

-

250

CURRENT ASSETS

Debtors

6

4,885

5,085

Cash at bank

499

1,043

5,384

6,128

CREDITORS

Amounts falling due within one year

7

(2,228

)

(1,852

)

NET CURRENT ASSETS

3,156

4,276

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO
MEMBERS

3,156

4,526

LOANS AND OTHER DEBTS DUE TO
MEMBERS

3,156

4,526

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

3,156

4,526

Amounts due from members

6

(4,885

)

(3,515

)

(1,729

)

1,011

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 5 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 22 December 2025 and were signed by:

J A S Butler - Designated member

1.	STATUTORY INFORMATION

Boundary Layers Integrators & Securitisation Specialists LLP ('The LLP') is primarily engaged in the provision of I.T. and professional services.The LLP ceased trading on 5 April 2025.

The LLP is incorporated in England and Wales. The address of the principal place of business is 71 Peppering High Barn, Burpham, Arundel, West Sussex, BN18 9RN and the registered office is Datum House, Electra Way, Crewe, Cheshire, CW1 6ZF. The registered number can be found on the Company Information page.

The functional and presentational currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Summary of significant accounting policies

The financial statements have been prepared under the historical cost convention.

The principle accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all years presented, unless otherwise stated.

Basis of preparation

The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

Going concern

As noted in the Post Balance Sheet Events note, the LLP ceased trading from 5 April 2025.

The members intend to apply for the LLP to be removed from the Companies House register once all of its affairs have been finalised.

The accounts have been prepared on a break up basis with all assets recorded at their recoverable amount and provisions made for all liabilities up to the proposed finalisation of the LLP's affairs.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts.

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

-

20% on cost

Motor vehicles

-

25% on cost

Office equipment

-

33.33% on cost

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

4.	EMPLOYEE INFORMATION

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

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Office

machinery

vehicles

equipment

Totals

£

COST

At 6 April 2024

56,952

64,935

11,041

132,928

Disposals

(56,952

)

(64,935

)

(11,041

)

(132,928

)

At 5 April 2025

-

DEPRECIATION

At 6 April 2024

56,952

64,935

10,791

132,678

Charge for year

-

251

Eliminated on disposal

(56,952

)

(64,935

)

(11,042

)

(132,929

)

At 5 April 2025

-

NET BOOK VALUE

At 5 April 2025

-

At 5 April 2024

-

250

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other debtors

4,885

5,085

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

2

-

Other creditors

2,226

1,852

2,228

1,852

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Bank overdraft

2

-

The bank overdraft is personally guaranteed by the members.

9.	RELATED PARTY DISCLOSURES

Transactions with related parties during the year and balances outstanding at the end of the reporting period were as follows:

Entities over which the directors have control:

2025

2024

£

Sales

8,000

16,000

Amounts owed by entities

-

10.	POST BALANCE SHEET EVENTS

The LLP ceased trading from 5 April 2025. The members intend to apply for the LLP to be removed from the Companies House register once all of its affairs have been finalised.