Brian Parry Associates LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC375434 (England and Wales)

BRIAN PARRY ASSOCIATES LLP

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

A Do Carmo-Diaz

B L Parry

REGISTERED OFFICE:

4 Finland Street

London

SE16 7TP

REGISTERED NUMBER:

OC375434 (England and Wales)

ACCOUNTANTS:

Carston ETL

Chartered Accountants

Second Floor

34 Lime Street

London

EC3M 7AT

FIXED ASSETS

Tangible assets

4

15,373

6,948

CURRENT ASSETS

Debtors

5

-

2,045

Cash at bank

5,406

2,218

5,406

4,263

CREDITORS

Amounts falling due within one year

6

3,799

2,823

NET CURRENT ASSETS

1,607

1,440

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

16,980

8,388

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

16,978

8,386

MEMBERS' OTHER INTERESTS

Capital accounts

2

16,980

8,388

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

16,978

8,386

Members' other interests

2

16,980

8,388

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 31st 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 9th July 2026 and were signed by:

B L Parry - Designated member

A Do Carmo-Diaz - Designated member

1.	STATUTORY INFORMATION

Brian Parry Associates 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.

The significant accounting policies applied in the preparation of the financial statements are set out below and have been consistently applied to all years presented unless otherwise stated.

Revenue recognition

Turnover comprises revenue recognised by the LLP in respect of services supplied during the year,

exclusive of value added tax and trade discounts.

Revenue is recognised as contract activity progresses to reflect the LLP's partial performance of its

contractual obligations. The amount of revenue reflects the accrual of the right to consideration as contract

activity progresses by reference to the value of the work performed.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer Equipment - 25% on reducing balance

Fixtures & Fittings - 25% on reducing balance

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1st April 2025

22,554

4,338

26,892

Additions

-

14,383

Disposals

(5,862

)

(2,215

)

(8,077

)

At 31st March 2026

16,692

16,506

33,198

DEPRECIATION

At 1st April 2025

18,604

1,340

19,944

Charge for year

746

2,720

3,466

Eliminated on disposal

(4,893

)

(692

)

(5,585

)

At 31st March 2026

14,457

3,368

17,825

NET BOOK VALUE

At 31st March 2026

2,235

13,138

15,373

At 31st March 2025

3,950

2,998

6,948

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

-

1,339

Other debtors

-

706

-

2,045

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

1,395

1,173

Taxation and social security

754

-

Other creditors

1,650

3,799

2,823

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members would rank equally with other unsecured creditors in the event of a winding up.