BLACK & WHITE ESTATE AGENTS LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC360738

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	12,643		29,676
Cash at bank and in hand		194,079		156,486

		206,722		186,162
Creditors: Amounts Falling Due Within One Year	6	(14,537 )		(64,156 )

NET CURRENT ASSETS (LIABILITIES)			192,185		122,006

TOTAL ASSETS LESS CURRENT LIABILITIES			192,185		122,006

Creditors: Amounts Falling Due After More Than One Year	7		(6,600 )		(6,600 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			185,585		115,406

REPRESENTED BY:
Equity
Members' other interests
Members' capital		32,193		(27,631)
Other reserves		153,392		143,037

			185,585		115,406

TOTAL MEMBERS' INTEREST
Members' other interests			185,585		115,406

			185,585		115,406

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BLACK & WHITE ESTATE AGENTS LLP

Balance Sheet (continued)

As At 6 April 2025

For the year ending 6 April 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.

On behalf of the members

Be Estates Investments Limited Designated Member	Mr David Casey Designated Member
29/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

BLACK & WHITE ESTATE AGENTS LLP is a limited liability partnership, incorporated in England & Wales, registered number OC360738 . The Registered Office is 78 High Street, Newport Pagnell, Buckinghamshire, England, MK16 8AQ.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Freehold	over 50 years
Leasehold	over the lease term
Plant & Machinery	over 5 years
Motor Vehicles	over 5 years

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

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 7 April 2024	984	13,952	14,936

As at 6 April 2025	984	13,952	14,936

Depreciation
As at 7 April 2024	884	14,052	14,936
Provided during the period	100	(100 )	-

As at 6 April 2025	984	13,952	14,936

Net Book Value
As at 6 April 2025	-	-	-

As at 7 April 2024	100	(100 )	-

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BLACK & WHITE ESTATE AGENTS LLP

Notes to the Financial Statements (continued)

For The Year Ended 6 April 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	6,824
Other debtors	-	16,027
Other taxes and social security	12,643	6,825

	12,643	29,676

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	(2 )	47,417
Bank loans and overdrafts	8,318	8,318
VAT	1,741	1,608
Net wages	500	500
Other creditors (1)	(2,139 )	194
Other creditors (2)	(11,219 )	(11,219 )
Other creditors (4)	14,578	14,578
Accruals and deferred income	2,760	2,760

	14,537	64,156

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	6,600	6,600

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