1 January 2025 false Taxfiler 2024.6 OC388952business:LimitedLiabilityPartnershipLLP2025-01-012025-12-31 OC3889522024-12-31 OC3889522025-01-012025-12-31 OC388952business:AuditExempt-NoAccountantsReport2025-01-012025-12-31 OC388952business:FilletedAccounts2025-01-012025-12-31 OC3889522025-12-31 OC388952business:PartnerLLP22025-01-012025-12-31 OC388952business:PartnerLLP32025-01-012025-12-31 OC388952business:RegisteredOffice2025-01-012025-12-31 OC3889522024-12-31 OC388952core:WithinOneYear2025-12-31 OC388952core:WithinOneYear2024-12-31 OC388952core:AfterOneYear2025-12-31 OC388952core:AfterOneYear2024-12-31 OC388952core:RevaluationReserve2025-12-31 OC388952core:RevaluationReserve2024-12-31 OC388952core:RetainedEarningsAccumulatedLosses2025-12-31 OC388952core:RetainedEarningsAccumulatedLosses2024-12-31 OC388952business:SmallEntities2025-01-012025-12-31 OC388952core:FurnitureFittings2025-01-012025-12-31 OC388952core:ComputerEquipment2025-01-012025-12-31 OC388952countries:EnglandWales2025-01-012025-12-31 OC388952core:FurnitureFittings2024-12-31 OC388952core:ComputerEquipment2024-12-31 OC388952core:FurnitureFittings2025-12-31 OC388952core:ComputerEquipment2025-12-31 OC388952core:AfterOneYear2025-01-012025-12-31 OC3889522024-01-012024-12-31 iso4217:GBP xbrli:pure
Registered No. OC388952 (England and Wales)
Baches Solicitors LLP Unaudited accounts for the year ended 31 December 2025
Baches Solicitors LLP LLP Information for the year ended 31 December 2025
Designated members
Ms JOANNE JOHNSON
Ms Lindsey Samantha Newell
Registered Number
OC388952 (England and Wales)
Registered Office
Baches Solicitors LLP Lombard House Cronehills Linkway West Bromwich West Midlands B70 7PL England
Accountants
Six Wands Aspects Limited Office FF6 19 Hereward Rise Halesowen West Midlands B62 8AN
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Baches Solicitors LLP Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
3
47,657 
65,032 
Investments
4
104,365 
104,365 
152,022 
169,397 
Current assets
Inventories
371,854 
241,106 
Debtors
226,187 
277,420 
Cash at bank and in hand
191,342 
165,949 
789,383 
684,475 
Creditors: amounts falling due within one year
5
(100,217)
(118,388)
Net current assets
689,166 
566,087 
Total assets less current liabilities
841,188 
735,484 
Creditors: amounts falling due after more than one year
6
(146,354)
(58,333)
Net assets attributable to members
694,834 
677,151 
Represented by:
Loans and other debts due to members
7
100,000 
100,000 
Members' other interests
Revaluation reserve
104,265 
104,265 
Other reserves
490,569 
472,886 
594,834 
577,151 
694,834 
677,151 
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Baches Solicitors LLP Statement of financial position as at 31 December 2025 (continued)
Total members' interests
Loans and other debts due to members
100,000 
100,000 
Members' other interests
594,834 
577,151 
694,834 
677,151 
For the year ending 31 December 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 15 April 2026.
Ms JOANNE JOHNSON Designated member Limited Liability Partnership Registration No. OC388952
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Baches Solicitors LLP Notes to the Accounts for the year ended 31 December 2025
1
Accounting policies
Basis of preparation
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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents amounts chargeable to clients for the provision of professional services, net of VAT, that have been provided during the year. The LLP recognises income as contract activity progresses and it obtains the right to consideration, except where the outcome cannot be assessed with reasonable probability. The excess of the right to consideration over invoiced amounts is shown within amounts recoverable on contracts.
Members' participating interests
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. A member's participation rights including amounts subscribed or otherwise contributed by members, for example members' capital, are classed as liabilities unless the LLP has an unconditional right to refuse payment to members, in which case they are classified as equity.
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% on Cost
Computer equipment
25% on Cost
Fixed asset investments
The LLP accounts for its investment in Baches Property Limited by the equity method, whereby the original cost of the investment is adjusted for the movement in underlying net assets applicable to the investments since their date of acquisition, as adjusted for any impairment in value that, in the judgement of the partners, needs to be reflected in the financial statements, with an adjustment to the LLP's revaluation reserve. The partners consider the value of the assets and liabilities in Baches Property Limited at each reporting date and compare this with the carrying value of the fixed asset investment in the LLP's balance sheet. If the investment's recoverable amount is estimated to be less than its carrying amount then the carrying amount is reduced to the recoverable amount, with the impairment loss being recognised in the income statement. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the lower of the revised estimate of the carrying amount and the carrying amount, had no impairment loss previously been recognised. A reversal of an impairment loss is recognised in income immediately.
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
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Baches Solicitors LLP Notes to the Accounts for the year ended 31 December 2025
Financial instruments
The LLP only enters into basic financial instruments that result in the recognition of financial assets or liabilities like trade or other debtors and creditors, loans from banks and other third parties, loans to related parties and investment in non-puttable ordinary shares.
Pension costs
The LLP operates a defined contribution plan for its employees. Contributions are charged to the profit and loss account as they become payable.
Operating leases
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the lease term.
Judgements and key sources of estimation uncertainty
In the application of the limited liability partnership’s accounting policies, the members are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
2
Statutory information
Baches Solicitors LLP is a limited liability partnership, incorporated in England and Wales, registration number OC388952. Its registered office is Baches Solicitors LLP, Lombard House, Cronehills Linkway, West Bromwich, West Midlands, B70 7PL, England.
3
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
96,299 
58,852 
155,151 
Additions
3,427 
- 
3,427 
At 31 December 2025
99,726 
58,852 
158,578 
Depreciation
At 1 January 2025
35,405 
54,714 
90,119 
Charge for the year
19,348 
1,454 
20,802 
At 31 December 2025
54,753 
56,168 
110,921 
Net book value
At 31 December 2025
44,973 
2,684 
47,657 
At 31 December 2024
60,894 
4,138 
65,032 
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Baches Solicitors LLP Notes to the Accounts for the year ended 31 December 2025
4
Investments
Other investments 
Cost
£ 
At 1 January 2025
104,365 
At 31 December 2025
104,365 
Cost or valuation at 31st December 2025 is represented by; valuation in 2025; £104,265. Cost; £100.
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
33,167 
66,667 
Trade creditors
17,244 
16,942 
Taxes and social security costs
44,463 
31,869 
Other creditors
2,609 
2,156 
Accruals
2,734 
754 
100,217 
118,388 
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
146,354 
58,333 
LLoyds Bank Plc hold a fixed and floating charge over the undertaking and all property and assets, present and future, including goodwill, book debts, uncalled capital, leasehold property, fixtures and fixed plant and machinery.
7
Loans and other debts due to members
2025 
2024 
£ 
£ 
Members' capital classified as a liability
100,000 
100,000 
Amounts falling due within one year
100,000 
100,000 
In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.
8
Average number of employees
During the year the average number of employees was 28 (2024: 28).
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