Registered No. OC373533 (England and Wales)
B&M Tax Accountants LLP
Unaudited accounts
for the year ended 31 March 2026
B&M Tax Accountants LLP
LLP Information
for the year ended 31 March 2026
Designated members
Mr Steve Bee
Registered Number
OC373533 (England and Wales)
Registered Office
Aberdeen House
South Road
Haywards Heath
West Sussex
RH16 4NG
B&M Tax Accountants LLP
Statement of financial position
as at 31 March 2026
Tangible assets
6,450
9,669
Inventories
38,838
103,824
Cash at bank and in hand
119,804
88,138
Creditors: amounts falling due within one year
(25,378)
(24,948)
Net current assets
200,764
256,464
Net assets attributable to members
207,214
266,133
Loans and other debts due to members
93,018
266,133
Loans and other debts due to members
93,018
266,133
Members' other interests
114,196
-
For the year ending 31 March 2026 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 29 July 2026.
Mr Steve Bee
Designated member
Limited Liability Partnership Registration No. OC373533
B&M Tax Accountants LLP
Notes to the Accounts
for the year ended 31 March 2026
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Work in progress is valued in accordance with UITF40 and therefore includes the profit element.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
20% straight line
Fixtures & fittings
25% reducing balance
Computer equipment
25% straightline
The accounts are presented in £ sterling.
B&M Tax Accountants LLP is a limited liability partnership, incorporated in England and Wales, registration number OC373533. Its registered office is Aberdeen House, South Road, Haywards Heath, West Sussex, RH16 4NG.
3
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2025
12,797
13,999
3,990
24,473
55,259
Additions
-
21,898
-
332
22,230
Disposals
(457)
(35,897)
(132)
(1,738)
(38,224)
At 31 March 2026
12,340
-
3,858
23,067
39,265
At 1 April 2025
12,242
13,999
3,600
15,749
45,590
Charge for the year
124
-
97
3,017
3,238
On disposals
(402)
(13,999)
(132)
(1,480)
(16,013)
At 31 March 2026
11,964
-
3,565
17,286
32,815
At 31 March 2026
376
-
293
5,781
6,450
At 31 March 2025
555
-
390
8,724
9,669
B&M Tax Accountants LLP
Notes to the Accounts
for the year ended 31 March 2026
4
Creditors: amounts falling due within one year
2026
2025
Taxes and social security costs
20,440
21,215
5
Loans and other debts due to members
2026
2025
Members' capital classified as a liability
16,334
17,034
Amounts due to members in respect of profits
76,684
249,099
Amounts falling due within one year
93,018
266,133
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
6
Average number of employees
During the year the average number of employees was 2 (2025: 2).