Boulder (UK) LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3

Registered number: OC392111

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	472,000		16,000
Cash at bank and in hand		47,104		25,909

		519,104		41,909
Creditors: Amounts Falling Due Within One Year	5	(1,200 )		-

NET CURRENT ASSETS (LIABILITIES)			517,904		41,909

TOTAL ASSETS LESS CURRENT LIABILITIES			517,904		41,909

NET ASSETS ATTRIBUTABLE TO MEMBERS			517,904		41,909

REPRESENTED BY:
Equity
Members' other interests
Members' capital		539,386		41,909
Other reserves		(21,482)		-

			517,904		41,909

TOTAL MEMBERS' INTEREST
Members' other interests			517,904		41,909

			517,904		41,909

Page 1

Page 2

Boulder (UK) LLP

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the LLP 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 applicable to LLPs subject to the small LLPs regime.)

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

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mrs Pamela McConnell

Designated Member

10/11/2025

The notes on page 3 form part of these financial statements.

1. General Information

BoulderLLP_ is a limited liability partnership, incorporated in England , registered numberOC392111. The Registered Office is Beacon House Amesbury Road Cholderton SP4 0EW

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was:

	2025	2024
Office and administration	1	1

	1	1

4. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	472,000	16,000

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	1,200	-

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