REGISTERED NUMBER: OC321321 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

THE BOURN LLP

Page

General Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Designated members:

Mr H C Bourn

Mr E J Bourn

K M Bourn Settlement

Edward Bourn Settlement

Registered office:

Farm Office, Barn Farm

Torrington Lane

Wragby

Market Rasen

Lincolnshire

LN8 5LE

Registered number:

OC321321 (England and Wales)

Accountants:

Haines Watts

23 Algitha Road

Skegness

United Kingdom

PE25 2AG

Fixed assets

Tangible assets

4

1,449

1,705

Current assets

Stocks

5

249,500

249,500

Debtors

1,134

1,102

250,634

250,602

Creditors

Amounts falling due within one year

6

17,492

17,429

Net current assets

233,142

233,173

Total assets less current liabilities

and

Net assets attributable to members

234,591

234,878

Loans and other debts due to members

7

5,775

6,062

Members' other interests

Capital accounts

228,816

228,816

234,591

234,878

Total members' interests

Loans and other debts due to members

7

5,775

6,062

Members' other interests

228,816

228,816

Amounts due from members

(1,134

)

(1,102

)

233,457

233,776

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 August 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 21 May 2026 and were signed by:

Mr H C Bourn - Designated member

Mr E J Bourn - Designated member

1.	Statutory information

The Bourn LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Plant and machinery etc

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	Employee information

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

4.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 1 September 2024

and 31 August 2025

27,014

Depreciation

At 1 September 2024

25,309

Charge for year

256

At 31 August 2025

25,565

Net book value

At 31 August 2025

1,449

At 31 August 2024

1,705

5.

Stocks

2025

2024

£

£

Stocks

249,500

249,500

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

478

415

Other creditors

17,014

17,014

17,492

17,429

7.

Loans and other debts due to members

2025

2024

£

£

Amounts owed to members in respect of profits

5,775

6,062

Falling due within one year

5,775

6,062

8.	Related party transactions

In the opinion of the members there is no controlling party as defined by financial reporting Standard No 8 "Related party disclosures".