| Blaxness LLP |
| Registered number: |
OC418447 |
| Balance Sheet |
| as at 31 August 2025 |
| Notes |
|
2025 |
|
2024 |
| £ |
£ |
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| Net current assets |
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- |
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- |
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| Total assets less current liabilities |
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- |
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- |
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| Net assets attributable to members |
- |
|
- |
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| Represented by: |
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- |
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- |
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| Total members' interests |
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- |
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- |
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| For the year ended 31 August 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to 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. |
| The 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. |
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| These accounts were approved by the members on 22 May 2026 and signed on their behalf by: |
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| Regis Couraud,Drysor Limited |
| Designated member |
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| Blaxness LLP |
| Notes to the Accounts |
| for the year ended 31 August 2025 |
|
| 1 |
Accounting policies |
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Turnover |
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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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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. |
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Division of profits |
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Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account. |
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Taxation |
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Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members. |
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Members' capital |
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Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional. |
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Pensions |
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Contributions to defined contribution plans are expensed in the period to which they relate. |
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| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
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Average number of persons employed by the LLP |
0 |
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0 |
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| 3 |
Other information |
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Blaxness LLP is a limited liability partnership incorporated in England. Its registered office is: |
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2nd Floor |
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9 Chapel Place |
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London |
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EC2A 3DQ |
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