Registered No. OC373030 (England and Wales)
P Banister LLP
Unaudited accounts
for the year ended 31 March 2025
P Banister LLP
LLP Information
for the year ended 31 March 2025
Designated members
Mrs Louise Clare Banister
Mr Philip Richard Francis Banister
Registered Number
OC373030 (England and Wales)
Registered Office
47 Court Avenue
Coulsdon
Surrey
CR5 1HJ
England
P Banister LLP
Statement of financial position
as at 31 March 2025
Intangible assets
13,637
18,405
Tangible assets
5,330
6,648
Cash at bank and in hand
38,990
(11,834)
Creditors: amounts falling due within one year
(105,498)
(126,502)
Net current liabilities
(64,899)
(137,097)
Total assets less current liabilities
(45,932)
(112,044)
Creditors: amounts falling due after more than one year
(1,239)
(11,667)
Net liabilities attributable to members
(47,171)
(123,711)
Loans and other debts due to members
(47,170)
(123,710)
Loans and other debts due to members
(47,170)
(123,710)
Members' other interests
(1)
(1)
For the year ending 31 March 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (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 profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 31 December 2025.
Mr Philip Richard Francis Banister
Designated member
Limited Liability Partnership Registration No. OC373030
P Banister LLP
Notes to the Accounts
for the year ended 31 March 2025
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Straight Line
Computer equipment
25% Straight Line
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
P Banister LLP is a limited liability partnership, incorporated in England and Wales, registration number OC373030. Its registered office is 47 Court Avenue, Coulsdon, Surrey, CR5 1HJ, England.
3
Intangible fixed assets
Other
P Banister LLP
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
3,469
12,733
15,770
31,972
At 31 March 2025
3,469
12,733
15,770
31,972
At 1 April 2024
-
12,682
12,642
25,324
Charge for the year
-
37
1,281
1,318
At 31 March 2025
-
12,719
13,923
26,642
At 31 March 2025
3,469
14
1,847
5,330
At 31 March 2024
3,469
51
3,128
6,648
5
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
10,000
10,000
Taxes and social security costs
15,878
13,513
Deferred income
24,293
44,551
6
Creditors: amounts falling due after more than one year
2025
2024
7
Loans and other debts due to members
2025
2024
Amounts due to members in respect of profits
(47,170)
(123,710)
Amounts falling due within one year
(47,170)
(123,710)
8
Average number of employees
During the year the average number of employees was 64 (2024: 38).