Burgess Hodgson 2025 LLP (formerly Burgess Hodgson LLP) Filleted accounts for Companies House (small and micro)

REGISTERED NUMBER: OC401630

Burgess Hodgson 2025 LLP (formerly Burgess Hodgson LLP)

Filleted Unaudited Financial Statements

LLP

31 March 2025

Burgess Hodgson 2025 LLP (formerly Burgess Hodgson LLP)

Financial Statements

Year ended 31 March 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Burgess Hodgson 2025 LLP (formerly Burgess Hodgson LLP)

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		580,515	638,052

Current assets

Debtors	6	4,749,288	4,443,327
Cash at bank and in hand		148,622	18,008
		------------	------------
		4,897,910	4,461,335

Creditors: amounts falling due within one year	7	1,629,754		1,165,752
		------------		------------
Net current assets			3,268,156	3,295,583
			------------	------------
Total assets less current liabilities			3,848,671	3,933,635

Creditors: amounts falling due after more than one year	8	44,203	98,925
		------------	------------
Net assets		3,804,468	3,834,710
		------------	------------

Represented by:

Loans and other debts due to members

Other amounts	9	3,804,468	3,834,710
		------------	------------

Members' other interests

Other reserves	–	–
	------------	------------
	3,804,468	3,834,710
	------------	------------

Total members' interests

Loans and other debts due to members	9	3,804,468	3,834,710
Members' other interests		–	–
		------------	------------
		3,804,468	3,834,710
		------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006 (as applied to LLPs), the statement of comprehensive income has not been delivered.

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) relating to small LLPs.

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 financial statements .

Burgess Hodgson 2025 LLP (formerly Burgess Hodgson LLP)

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the members and authorised for issue on 23 October 2025 , and are signed on their behalf by:

A.R. Miles

Designated Member

Registered number: OC401630

Burgess Hodgson 2025 LLP (formerly Burgess Hodgson LLP)

Notes to the Financial Statements

Year ended 31 March 2025

1.	General information

The LLP is registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN.

2.	Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP 2021).

3.	Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities through the profit and loss account. The financial statements are prepared in Sterling (£).

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Members' participation rights

Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed, remuneration and profits).

Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with Section 22 of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships'.

Amounts subscribed or otherwise contributed by members, for example members' capital, are classed as equity if the LLP has an unconditional right to refuse payment to members.

Profits are divided only after a decision by the LLP, so that the LLP has an unconditional right to refuse payment. Such profits are classed as an appropriation of equity rather than as an expense. They are therefore shown as a residual amount available for discretionary division among members in the income statement and are equity appropriations in the Statement of financial position.

Other amounts applied to members, for example interest on capital balances, are treated in the same way as all other divisions of profits, as described above, according to whether the LLP has, in each case, an unconditional right to refuse payment.

All amounts due to members that are classified as liabilities are presented in the statement of financial position within 'Loans and other debts due to members' and are charged to the income statement within 'Members' remuneration charged as an expense'. Amounts due to members that are classified as equity are shown in the statement of financial position within 'Members' other interests'.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures & Fittings	-	12% straight line
Motor Vehicles	-	25% reducing balance
Equipment	-	33% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4.	Employee numbers

The average number of persons employed by the LLP during the year, including the members with contracts of employment, amounted to nil (2024: nil).

5.	Tangible assets

	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 April 2024	94,029	705,075	333,051	1,132,155
Additions	4,859	97,740	94,322	196,921
Disposals	–	( 66,800)	( 34,895)	( 101,695)
	--------	---------	---------	------------
At 31 March 2025	98,888	736,015	392,478	1,227,381
	--------	---------	---------	------------
Depreciation
At 1 April 2024	53,128	288,303	152,672	494,103
Charge for the year	13,719	118,544	106,681	238,944
Disposals	–	( 51,286)	( 34,895)	( 86,181)
	--------	---------	---------	------------
At 31 March 2025	66,847	355,561	224,458	646,866
	--------	---------	---------	------------
Carrying amount
At 31 March 2025	32,041	380,454	168,020	580,515
	--------	---------	---------	------------
At 31 March 2024	40,901	416,772	180,379	638,052
	--------	---------	---------	------------

6.	Debtors

	2025	2024
	£	£
Trade debtors	3,708,763	3,488,233
Other debtors	1,040,525	955,094
	------------	------------
	4,749,288	4,443,327
	------------	------------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	–	176,943
Trade creditors	225,911	155,752
Social security and other taxes	212,779	194,738
Other creditors	1,191,064	638,319
	------------	------------
	1,629,754	1,165,752
	------------	------------

Bank loans and overdrafts under one year are secured on the assets of the LLP.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	44,203	98,925
	--------	--------

9.	Loans and other debts due to members

	2025	2024
	£	£
Amounts owed to members in respect of profits	3,804,468	3,834,710
	------------	------------