BBW Investments LLP Accounts






BBW Investments LLP

	Registered No. OC437827
	Information for Filing with the Registrar
		30 June 2025

at	30 June 2025

Registered No.			OC437827	Notes	2025	2024
					£	£
Fixed assets

	Tangible assets			5	1,255,100	1,235,901


					1,255,100	1,235,901
Current assets

	Debtors			6	88,560	24,387

	Cash at bank and in hand				9,820	79,383
					98,380	103,770
Creditors: Amounts falling due within one year				7	(34,944)	(21,999)
Net current assets					63,436	81,771
Total assets less current liabilities					1,318,536	1,317,672


Net assets attributable to members					1,318,536	1,317,672

Represented by:
	Loans and other debts due to members				157,601	-
	Members' other interests
		Members' capital			1,275,637	1,249,503

		Other reserves			(114,702)	68,169
					1,160,935	1,317,672

					1,318,536	1,317,672



These accounts have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

For the year ended 30 June 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 Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.

As permitted by section 444 (5A)of the Companies Act 2006 the members have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the members on 30 June 2025 and signed on its behalf by:
Diversified Holdings NO.1 Limited
Designated member
30 June 2025

for the year ended 30 June 2025

General information

BBW Investments LLP is a limited liability partnership and incorporated in England and Wales.

Its registered number is: OC437827

Its registered office is:

40a Manor Road

Potters Bar

Herts

EN6 1DQ

The accounts have been prepared in accordance and comply with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and in accordance with the Statement of Recommended Practice 'Accounting for Limited Liability Partnerships' issued in December 2018.

Accounting policies

Members' remuneration and division of profits

Remuneration is paid to certain members under a contract of employment and is included as an expense in the profit and loss account.

In addition, the LLP agreement provides that fixed amounts, determined for each member each year, be paid to members, irrespective of the profits of the LLP. These amounts are included within members' remuneration charged as an expense.

Profits are treated as being available for discretionary division only if the 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. Once agreement has been reached to divide the profits, a members' share in the profit or loss for the year is accounted for as an allocation of profits. Unallocated profits and losses remain included within 'other reserves'.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the balance sheet.

Members' Interests

Members' interests are classified as either equity or debt.

Equity interests comprise any capital introduced classified as equity, any unallocated profits, any revaluation reserve and any other reserves.

Loans and other debts due to members comprise any capital introduced but classified as a liability, any loans from members, amounts due to members in respect of allocated profits less drawings and any other amounts that the LLP is contractually obliged to repay to members.

Taxation

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.

3	Information in relation to members
		2025	2024
		Number	Number
	The average number of members during the year :	3	5

4	Employees
		2025	2024
		Number	Number

	The average number of persons employed during the year was:	0	0

5	Tangible fixed assets
		Land and buildings	Plant and machinery	Fixtures, fittings and equipment	Total
		£	£	£	£
	Cost
	At 1 July 2024	1,235,901	-	-	1,235,901
	Additions	-	1,292	21,936	23,228



	At 30 June 2025	1,235,901	1,292	21,936	1,259,129
	Depreciation

	Charge for the year	-	431	3,598	4,029



	At 30 June 2025	-	431	3,598	4,029
	Net book values
	At 30 June 2025	1,235,901	861	18,338	1,255,100
	At 30 June 2024	1,235,901	-	-	1,235,901

6	Debtors
		2025	2024
		£	£
	Trade debtors	72,837	21,875



	Other debtors	13,597	2,512
	Prepayments and accrued income	2,126	-
		88,560	24,387

7	Creditors:
	amounts falling due within one year
		2025	2024
		£	£
	Bank loans and overdrafts	-	-


	Trade creditors	(17,435)	2,536

	Other taxes and social security	7,599	19,461

	Accruals and deferred income	44,780	2
		34,944	21,999

8	Loans and other debts due to members
		2025	2024
		£	£

	Loans from members	157,601	-


		157,601	-

	Amounts falling due within one year	157,601	-

		157,601	-