REGISTERED NUMBER: OC420602 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

BISHOP AKERS LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mrs J M Hardy

Mrs P Tilbury

REGISTERED OFFICE:

Bishop Akers LLP

Haven House

193 Swanley Lane

Swanley

Kent

BR8 7LA

REGISTERED NUMBER:

OC420602 (England and Wales)

ACCOUNTANTS:

Sargeant Partnership Limited

Chartered Accountants

5 White Oak Square

London Road

Swanley

Kent

BR8 7AG

FIXED ASSETS

Intangible assets

4

6,750

9,750

Tangible assets

5

343,120

310,727

349,870

320,477

CURRENT ASSETS

Debtors

6

189,809

133,153

Cash at bank and in hand

104,157

109,922

293,966

243,075

CREDITORS

Amounts falling due within one year

7

68,399

69,999

NET CURRENT ASSETS

225,567

173,076

TOTAL ASSETS LESS CURRENT LIABILITIES

575,437

493,553

CREDITORS

Amounts falling due after more than one year

8

129,479

142,740

NET ASSETS ATTRIBUTABLE TO MEMBERS

445,958

350,813

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

445,958

350,813

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

445,958

350,813

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 4 August 2026 and were signed by:

Mrs J M Hardy - Designated member

Mrs P Tilbury - Designated member

1.	STATUTORY INFORMATION

Bishop Akers 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, net of value added tax, comprises fees receivable for services provided to clients based on the extent of the performance of contractual obligations and the agreed rates for these services.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

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

-

25% per annum on reducing balance

Motor vehicles

-

25% per annum on reducing balance

Computer equipment

-

25% per annum on reducing balance

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.

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.

Taxation

The taxation payable on the partnership's profits is the personal liability of the members, although payment of such liabilities is administered by the partnership on behalf of its members. Consequently, neither partnership taxation or related deferred taxation are accounted for in these financial statements. Sums set aside in respect of members' tax obligations are included in the balance sheet within loans and other debts due to members, or are set against amounts due from members as appropriate.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the limited liability partnership will not be able to collect all amounts due according to the original terms of the receivables.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 9 (2025 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

30,000

AMORTISATION

At 1 April 2025

20,250

Charge for year

3,000

At 31 March 2026

23,250

NET BOOK VALUE

At 31 March 2026

6,750

At 31 March 2025

9,750

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

300,000

5,832

35,710

13,670

355,212

Additions

-

240

47,132

33

47,405

Disposals

-

-

(35,710

)

-

(35,710

)

At 31 March 2026

300,000

6,072

47,132

13,703

366,907

DEPRECIATION

At 1 April 2025

-

4,927

29,511

10,047

44,485

Charge for year

-

241

8,456

909

9,606

Eliminated on disposal

-

-

(30,304

)

-

(30,304

)

At 31 March 2026

-

5,168

7,663

10,956

23,787

NET BOOK VALUE

At 31 March 2026

300,000

904

39,469

2,747

343,120

At 31 March 2025

300,000

905

6,199

3,623

310,727

6.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

56,834

25,934

Other debtors

25,450

7,219

82,284

33,153

Amounts falling due after more than one year:

Other debtors

107,525

100,000

Aggregate amounts

189,809

133,153

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

3,867

-

Trade creditors

3,129

3,634

Taxation and social security

35,058

39,469

Other creditors

26,345

26,896

68,399

69,999

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

2,256

-

Trade creditors

127,223

142,740

129,479

142,740

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2026

2025

£

£

Amounts owed to members in respect of profits

445,958

350,813

Falling due within one year

445,958

350,813

Amounts owed to third parties rank in priority to loans and other debts due to members.