REGISTERED NUMBER: OC416967 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Best Hepworth LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mrs S A Best

R G Hepworth

REGISTERED OFFICE:

1 Modder Street

Scunthorpe

Lincolnshire

DN16 2SH

REGISTERED NUMBER:

OC416967 (England and Wales)

ACCOUNTANTS:

KLB ACCOUNTS LIMITED

3 Saxon Lane

Belton

Doncaster

DN9 1SZ

FIXED ASSETS

Tangible assets

4

1,010,491

1,010,491

CURRENT ASSETS

Debtors

159,402

162,935

Cash at bank

6,508

5,365

165,910

168,300

CREDITORS

Amounts falling due within one year

5

670,112

676,232

NET CURRENT LIABILITIES

(504,202

)

(507,932

)

TOTAL ASSETS LESS CURRENT LIABILITIES

506,289

502,559

CREDITORS

Amounts falling due after more than one year

6

545,694

541,964

NET LIABILITIES ATTRIBUTABLE TO MEMBERS

(39,405

)

(39,405

)

LOANS AND OTHER DEBTS DUE TO MEMBERS

-

-

MEMBERS' OTHER INTERESTS

Capital accounts

(39,405

)

(39,405

)

(39,405

)

(39,405

)

TOTAL MEMBERS' INTERESTS

Members' other interests

(39,405

)

(39,405

)

Amounts due from members

(159,402

)

(162,935

)

(198,807

)

(202,340

)

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 29 December 2025 and were signed by:

R G Hepworth - Designated member

1.	STATUTORY INFORMATION

Best Hepworth 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 April 2024

and 31 March 2025

1,010,491

NET BOOK VALUE

At 31 March 2025

1,010,491

At 31 March 2024

1,010,491

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

14,069

24,167

Trade creditors

53,620

54,274

Other creditors

602,423

597,791

670,112

676,232

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

545,694

541,964