REGISTERED NUMBER: OC454234 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

WBP Bris LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DESIGNATED MEMBERS:

P R Halton

K A Stevens

REGISTERED OFFICE:

Bramley House

Plough Lane

Kington Langley

Chippenham

Wiltshire

SN15 5PS

REGISTERED NUMBER:

OC454234 (England and Wales)

ACCOUNTANTS:

PPS Chartered Accountants

29 Devizes Road

Swindon

Wiltshire

SN1 4BG

FIXED ASSETS

Intangible assets

4

98,437

109,687

Tangible assets

5

40,621

18,353

139,058

128,040

CURRENT ASSETS

Stocks

9,000

-

Debtors

6

7,942

420

Cash at bank

19,485

61,135

36,427

61,555

CREDITORS

Amounts falling due within one year

7

85,865

143,512

NET CURRENT LIABILITIES

(49,438

)

(81,957

)

TOTAL ASSETS LESS CURRENT LIABILITIES

89,620

46,083

CREDITORS

Amounts falling due after more than one year

8

53,781

44,037

NET ASSETS ATTRIBUTABLE TO MEMBERS

35,839

2,046

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

35,839

2,046

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

35,839

2,046

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 March 2026.

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 10 July 2026 and were signed by:

P R Halton - Designated member

1.	STATUTORY INFORMATION

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

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2025, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% on cost and 20% on cost

Stocks

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 5 (2025 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

112,500

AMORTISATION

At 1 April 2025

2,813

Charge for year

11,250

At 31 March 2026

14,063

NET BOOK VALUE

At 31 March 2026

98,437

At 31 March 2025

109,687

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

19,572

Additions

38,353

Disposals

(16,142

)

At 31 March 2026

41,783

DEPRECIATION

At 1 April 2025

1,219

Charge for year

3,979

Eliminated on disposal

(4,036

)

At 31 March 2026

1,162

NET BOOK VALUE

At 31 March 2026

40,621

At 31 March 2025

18,353

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

47

420

Other debtors

7,895

-

7,942

420

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

13,550

13,550

Hire purchase contracts

7,764

-

Trade creditors

50,839

17,821

Taxation and social security

-

2,527

Other creditors

13,712

109,614

85,865

143,512

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

30,487

44,037

Hire purchase contracts

23,294

-

53,781

44,037

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

The members' interest for 2026 total £35,839 (2025: £2,046).

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of WBP Bris LLP for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of WBP Bris LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of WBP Bris LLP and state those matters that we have agreed to state to the members of WBP Bris LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than WBP Bris LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that WBP Bris LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of WBP Bris LLP. You consider that WBP Bris LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of WBP Bris LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

PPS Chartered Accountants

29 Devizes Road

Swindon

Wiltshire

SN1 4BG

10 July 2026