REGISTERED NUMBER: OC375058 (England and Wales)

REPORT OF THE MEMBERS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

BRIDGEMAN KETTLE LLP

Page

General Information

1

Report of the Members

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DESIGNATED MEMBERS:

S T Kettle

C C Collison

REGISTERED OFFICE:

257 Queensway

Bletchley

Milton Keynes

Buckinghamshire

MK2 2EH

REGISTERED NUMBER:

OC375058 (England and Wales)

ACCOUNTANTS:

Ad Valorem Accountancy Services Limited

Chartered Certified Accountants

2 Manor Farm Court

Old Wolverton Road

Old Wolverton

Milton Keynes

Buckinghamshire

MK12 5NN

The members present their report with the financial statements of the LLP for the year ended 31 March 2026.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of solicitors.

DESIGNATED MEMBERS

The designated members during the year under review were:

S T Kettle

C C Collison

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £157,148 (2025 - £145,779 profit).

MEMBERS' INTERESTS

The firm is financed through a combination of members' contributions and undistributed profits. Members' contributions and drawings are determined having regard to the working capital needs of the business. These are set by reference to each member's profit share and are repayable following the member's retirement.

DRAWINGS

The overall policy for members' drawings is to distribute a proportion of the profit during the financial period, taking into account the need to maintain sufficient funds to settle members' income tax liabilities and to finance the working capital and other needs of the business.

ON BEHALF OF THE MEMBERS:

S T Kettle - Designated member

17 June 2026

TURNOVER

406,013

394,217

Administrative expenses

259,534

257,950

146,479

136,267

Interest receivable and similar income

16,232

10,133

162,711

146,400

Interest payable and similar expenses

5,563

621

PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES

5

157,148

145,779

FIXED ASSETS

Tangible assets

6

1,281

1,599

CURRENT ASSETS

Debtors

7

44,082

46,469

Cash at bank and in hand

84,071

101,483

128,153

147,952

CREDITORS

Amounts falling due within one year

8

28,895

30,894

NET CURRENT ASSETS

99,258

117,058

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

100,539

118,657

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

100,539

118,657

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

100,539

118,657

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 in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 17 June 2026 and were signed by:

S T Kettle - Designated member

C C Collison - Designated member

1.	STATUTORY INFORMATION

Bridgeman Kettle 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, excluding value added tax, of services provided to clients during the period. Revenue is recognised when a service has been provided and a right to consideration has arisen in respect of that service.

TANGIBLE FIXED ASSETS

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

Fixtures and fittings

- 15% reducing balance

Computer equipment

- 4 year straight line

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.

DEBTORS RECEIVABLE AND CREDITORS PAYABLE

Debtors and creditors with no stated interest rate and receivable or payable within or after one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in administrative expenses.

4.	EMPLOYEE INFORMATION

The average number of employees during the year was 4 (2025 - 5 ) .

5.	PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES

The profit for the financial year before members' remuneration and profit shares is stated after charging:

2026

2025

£

£

Depreciation - owned assets

506

506

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

13,559

Additions

188

At 31 March 2026

13,747

DEPRECIATION

At 1 April 2025

11,960

Charge for year

506

At 31 March 2026

12,466

NET BOOK VALUE

At 31 March 2026

1,281

At 31 March 2025

1,599

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

7,940

9,355

Prepayments and accrued income

36,142

37,114

44,082

46,469

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Social security and other taxes

4,164

2,891

VAT

18,332

18,576

Other creditors

361

368

Accruals and deferred income

6,038

9,059

28,895

30,894

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2026

2025

£

£

Amounts owed to members in respect of profits

100,539

118,657

Falling due within one year

100,539

118,657

Loans and other debts due to members will rank equally with debts due to other unsecured creditors in the event of a winding up. No additional protection is afforded to unsecured creditors.

10.	RELATED PARTY DISCLOSURES

During the period, one of the members, S T Kettle, was paid £5,000 (2025: £5,000) rent for the premises occupied by the partnership.