REGISTERED NUMBER: OC435944 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Berkley Hicks And Son LLP

Page

General Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

S E Hicks

E B Hicks

REGISTERED OFFICE:

Leys Farm

Barton-on-the-Heath

Moreton-In-Marsh

Gloucestershire

GL56 0PJ

REGISTERED NUMBER:

OC435944 (England and Wales)

ACCOUNTANTS:

Davies Archytas Accountants Ltd

14 The Oaks

Clews Road

Redditch

Worcestershire

B98 7ST

FIXED ASSETS

Tangible assets

4

207,424

227,281

CURRENT ASSETS

Stocks

308,873

287,165

Debtors

27,149

47,905

Cash at bank

108

323

336,130

335,393

CREDITORS

Amounts falling due within one year

179,451

185,554

NET CURRENT ASSETS

156,679

149,839

TOTAL ASSETS LESS CURRENT LIABILITIES

364,103

377,120

CREDITORS

Amounts falling due after more than one year

53,078

53,078

NET ASSETS ATTRIBUTABLE TO MEMBERS

311,025

324,042

LOANS AND OTHER DEBTS DUE TO MEMBERS

6

311,025

324,042

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

6

311,025

324,042

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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

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 15 December 2025 and were signed by:

S E Hicks - Designated member

1.	STATUTORY INFORMATION

Berkley Hicks And Son 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.

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

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

350,903

Additions

21,172

Disposals

(11,500

)

At 31 March 2025

360,575

DEPRECIATION

At 1 April 2024

123,622

Charge for year

38,085

Eliminated on disposal

(8,556

)

At 31 March 2025

153,151

NET BOOK VALUE

At 31 March 2025

207,424

At 31 March 2024

227,281

5.

LOANS

An analysis of the maturity of loans is given below:

31.3.25

31.3.24

£

£

Amounts falling due between two and five years:

Bank loans - 2-5 years

53,078

53,078

6.

LOANS AND OTHER DEBTS DUE TO MEMBERS

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