REGISTERED NUMBER: OC325239 (England and Wales)

Financial Statements

for the Year Ended 31 March 2026

for

Black Brick Property Solutions LLP

Page

General Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

C Dell

J R Dell

REGISTERED OFFICE:

12 Hay Hill

Mayfair

London

W1J 8NR

REGISTERED NUMBER:

OC325239 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chancery House

30 St Johns Road

Woking

Surrey

GU21 7SA

FIXED ASSETS

Property, plant and equipment

5

20,366

27,221

Investments

6

40,000

40,000

60,366

67,221

CURRENT ASSETS

Debtors

7

178,080

158,594

Cash at bank

792,938

1,099,856

971,018

1,258,450

CREDITORS

Amounts falling due within one year

8

(556,372

)

(629,252

)

NET CURRENT ASSETS

414,646

629,198

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

475,012

696,419

LOANS AND OTHER DEBTS DUE TO MEMBERS

10

435,012

656,419

MEMBERS' OTHER INTERESTS

Capital accounts

40,000

40,000

475,012

696,419

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

10

435,012

656,419

Members' other interests

40,000

40,000

475,012

696,419

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 30 June 2026 and were signed by:

C Dell - Designated member

1.	STATUTORY INFORMATION

Black Brick Property Solutions 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the value of services provided during the year, net of value added tax and trade discounts.

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

-

25% on reducing balance

Fixtures, fittings & equipment

-

25% on reducing balance

Computer equipment

-

25% on cost and 25% on reducing balance

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.

Leasing

Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the lease term.

Taxation

The taxation payable on the partnership profits is solely the personal liability of the individual members and consequently neither partnership taxation, nor related deferred taxation arising in respect of the partnership, are accounted for in these financial statements.

4.	EMPLOYEE INFORMATION

The average number of employees during the year was 8 (2025 - 6 ) .

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures,

Plant and

fittings

Computer

machinery

& equipment

equipment

Totals

£

£

£

£

Cost

At 1 April 2025

633

30,252

22,808

53,693

Additions

-

-

1,345

1,345

At 31 March 2026

633

30,252

24,153

55,038

Depreciation

At 1 April 2025

633

16,200

9,639

26,472

Charge for year

-

3,516

4,684

8,200

At 31 March 2026

633

19,716

14,323

34,672

Net book value

At 31 March 2026

-

10,536

9,830

20,366

At 31 March 2025

-

14,052

13,169

27,221

6.	FIXED ASSET INVESTMENTS

Artwork - Annie Morris (oil stick on paper) purchased for £40,000 on 3 October 2022

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

123,368

119,984

Other debtors

54,712

38,610

178,080

158,594

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade creditors

26,797

24,007

Taxation and social security

77,931

147,621

Other creditors

451,644

457,624

556,372

629,252

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31/3/26

31/3/25

£

£

Within one year

108,000

-

Between one and five years

9,000

-

117,000

-

10.

LOANS AND OTHER DEBTS DUE TO MEMBERS

In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is C Dell.