B Curtis & Partners LLP

Contents
	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: OC369512

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	3		29,382		32,169

			29,382		32,169
CURRENT ASSETS
Stocks	4	9,100		7,850
Debtors	5	45,453		50,883
Cash at bank and in hand		12,966		28,353

		67,519		87,086
Creditors: Amounts Falling Due Within One Year	6	(15,236 )		(17,606 )

NET CURRENT ASSETS (LIABILITIES)			52,283		69,480

TOTAL ASSETS LESS CURRENT LIABILITIES			81,665		101,649

NET ASSETS ATTRIBUTABLE TO MEMBERS			81,665		101,649

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		81,665		101,649

			81,665		101,649

			81,665		101,649

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			81,665		101,649

			81,665		101,649

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B Curtis & Partners LLP

Statement of Financial Position (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

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

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Income Statement.

On behalf of the members

Mr A Jennings

Designated Member

18 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

1.2. Turnover

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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

1.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on written down value
Motor Vehicles	25% on written down value
Fixtures & Fittings	25% on written down value

1.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 14 (2025: 14)

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B Curtis & Partners LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

3. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2025	2,876	82,960	2,289	88,125
Additions	1,433	21,000	-	22,433
Disposals	-	(23,865 )	-	(23,865 )

As at 31 March 2026	4,309	80,095	2,289	86,693

Depreciation
As at 1 April 2025	2,446	51,739	1,771	55,956
Provided during the period	172	17,676	130	17,978
Disposals	-	(16,623 )	-	(16,623 )

As at 31 March 2026	2,618	52,792	1,901	57,311

Net Book Value
As at 31 March 2026	1,691	27,303	388	29,382

As at 1 April 2025	430	31,221	518	32,169

4. Stocks

	2026	2025
	£	£
Stock	9,100	7,850

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	44,677	49,844
Other debtors	776	1,039

	45,453	50,883

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	14,036	16,481
Other creditors	1,200	1,125

	15,236	17,606

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B Curtis & Partners LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. General Information

B Curtis & Partners LLP is a limited liability partnership, incorporated in England & Wales, registered number OC369512 . The Registered Office is 2 Grange Road, Billericay, Essex, CM11 2RB.

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