Shacter Cohen & Bor LLP

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

Registered number: OC363174

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2		2

			2		2
CURRENT ASSETS
Debtors		1,464,569		1,849,110
Cash at bank and in hand		159,763		86,470

		1,624,332		1,935,580
Creditors: Amounts Falling Due Within One Year		(2,623,820 )		(644,900 )

NET CURRENT ASSETS (LIABILITIES)			(999,488 )		1,290,680

TOTAL ASSETS LESS CURRENT LIABILITIES			(999,486 )		1,290,682

Creditors: Amounts Falling Due After More Than One Year			(12,138 )		(18,638 )

NET (LIABILITIES)/ASSETS ATTRIBUTABLE TO MEMBERS			(1,011,624 )		1,272,044

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		(643,118)		1,640,603

			(643,118)		1,640,603

Equity
Members' other interests
Other reserves		(368,506)		(368,559)

			(368,506)		(368,559)

			(1,011,624)		1,272,044

TOTAL MEMBERS' INTEREST
Amounts due from members			(1,396,633)		(1,777,028)
Loans and other debts due to members within one year			(643,118)		1,640,603
Members' other interests			(368,506)		(368,559)

			(2,408,257)		(504,984)

Page 1

Page 2

Shacter Cohen & Bor LLP

Abridged 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.

All of the LLP's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the members

Mr Jeffrey Bor

Designated Member

30/12/2025

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

1. General Information

Shacter Cohen & Bor LLP is a limited liability partnership, incorporated in England & Wales, registered number OC363174 . The Registered Office is 31 Sackville Street, Manchester, M1 3LZ.

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. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	19% SL
Computer Equipment	30% SL

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 3 (2024: 3)

4. Tangible Assets

	Total
	£
Cost
As at 1 April 2024	55,107

As at 31 March 2025	55,107

Depreciation
As at 1 April 2024	55,105

As at 31 March 2025	55,105

Net Book Value
As at 31 March 2025	2

As at 1 April 2024	2

Page 3