REGISTERED NUMBER: OC420977 (England and Wales)

BERRINGERS LLP

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

General information

1

Balance sheet

2

Notes to the financial statements

4

DESIGNATED MEMBERS:

P S Allan

R Hutson

D S Self

REGISTERED OFFICE:

Lygon House

50 London Road

Bromley

Kent

BR1 3RA

REGISTERED NUMBER:

OC420977 (England and Wales)

FIXED ASSETS

Tangible assets

4

88,435

120,328

CURRENT ASSETS

Work in Progress

63,644

59,645

Debtors

5

487,106

493,514

Cash at bank

714,050

511,873

1,264,800

1,065,032

CREDITORS

Amounts falling due within one year

6

602,475

520,517

NET CURRENT ASSETS

662,325

544,515

TOTAL ASSETS LESS CURRENT LIABILITIES

750,760

664,843

CREDITORS

Amounts falling due after more than one year

7

9,436

42,315

NET ASSETS ATTRIBUTABLE TO MEMBERS

741,324

622,528

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

741,324

622,528

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

741,324

622,528

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 16 December 2025 and were signed by:

P S Allan - Designated member

1.	STATUTORY INFORMATION

Berringers 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.

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 reducing balance and 10% on reducing balance

Work in progress

Work in progress is recognised at the point when the outcome of the rendering of services can be estimated reliably.Work in progress comprises of revenue associated with services provided by reference to the stage of completion at the end of the reporting period.

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.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 30 (2024 - 30 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

198,425

Additions

5,221

At 31 March 2025

203,646

DEPRECIATION

At 1 April 2024

78,097

Charge for year

37,114

At 31 March 2025

115,211

NET BOOK VALUE

At 31 March 2025

88,435

At 31 March 2024

120,328

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

307,393

303,164

Other debtors

36,208

46,845

343,601

350,009

Amounts falling due after more than one year:

Other debtors

143,505

143,505

Aggregate amounts

487,106

493,514

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

32,879

32,879

Taxation and social security

228,866

217,637

Other creditors

340,730

270,001

602,475

520,517

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

9,436

42,315

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Amounts owed to third parties rank in priority to loans and other debts due to members.