REGISTERED NUMBER: OC367547 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BERNERAY HOSPITALITY LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

R N Whiteley

Mrs M C A Whiteley

REGISTERED OFFICE:

First Floor

Osbourne House

20 Victoria Avenue

HARROGATE

HG1 5QY

REGISTERED NUMBER:

OC367547 (England and Wales)

ACCOUNTANTS:

R A Clement Associates

5 Argyll Square

OBAN

Argyll

PA34 4AZ

FIXED ASSETS

Tangible assets

4

569,749

574,333

CURRENT ASSETS

Stocks

700

700

Cash at bank and in hand

10,685

7,920

11,385

8,620

CREDITORS

Amounts falling due within one year

5

11,692

9,687

NET CURRENT LIABILITIES

(307

)

(1,067

)

TOTAL ASSETS LESS CURRENT LIABILITIES

569,442

573,266

CREDITORS

Amounts falling due after more than one year

6

225,577

230,486

NET ASSETS ATTRIBUTABLE TO MEMBERS

343,865

342,780

LOANS AND OTHER DEBTS DUE TO MEMBERS

343,865

342,780

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

343,865

342,780

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 December 2025.

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 3 August 2026 and were signed by:

R N Whiteley - Designated member

1.	STATUTORY INFORMATION

Berneray Hospitality LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

542,749

54,753

597,502

DEPRECIATION

At 1 January 2025

-

23,169

23,169

Charge for year

-

4,584

4,584

At 31 December 2025

-

27,753

27,753

NET BOOK VALUE

At 31 December 2025

542,749

27,000

569,749

At 31 December 2024

542,749

31,584

574,333

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,806

5,000

Trade creditors

1,664

2,374

Taxation and social security

767

819

Other creditors

2,455

1,494

11,692

9,687

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

225,577

230,486