REGISTERED NUMBER: OC318811 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Brasier Freeth LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Designated members:

Ian Alexander Property Limited

Jerraco Limited

KS Frank Ltd.

Lisa David Limited

TR Howlings Limited

Vicant Limited

Peramiho Limited

Salix Ventures Limited

Registered office:

Concept House

Home Park Mill Link

Kings Langley

WD4 8UD

Registered number:

OC318811 (England and Wales)

Accountants:

Pinkham Blair

Chartered Accountants

87a High Street

The Old Town

Hemel Hempstead

Hertfordshire

HP1 3AH

Fixed assets

Tangible assets

4

24,740

37,125

Current assets

Debtors

5

1,121,158

1,012,653

Cash at bank

1,494,497

1,631,384

2,615,655

2,644,037

Creditors

Amounts falling due within one year

6

652,061

666,791

Net current assets

1,963,594

1,977,246

Total assets less current liabilities

1,988,334

2,014,371

Provisions for liabilities

45,000

45,000

Net assets attributable to members

1,943,334

1,969,371

Loans and other debts due to members

8

1,943,334

1,969,371

Total members' interests

Loans and other debts due to members

8

1,943,334

1,969,371

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 6 August 2026 and were signed by:

Lisa David Limited - Designated member

1.	Statutory information

Brasier Freeth 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 the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 20% on cost

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.

3.	Employee information

The average number of employees during the year was 25 (2025 - 27 ) .

4.	Tangible fixed assets

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Cost

At 1 April 2025

72,037

399,784

471,821

Additions

-

7,976

7,976

At 31 March 2026

72,037

407,760

479,797

Depreciation

At 1 April 2025

58,200

376,496

434,696

Charge for year

10,789

9,572

20,361

At 31 March 2026

68,989

386,068

455,057

Net book value

At 31 March 2026

3,048

21,692

24,740

At 31 March 2025

13,837

23,288

37,125

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

837,678

796,178

Other debtors

283,480

216,475

1,121,158

1,012,653

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Trade creditors

305,541

374,067

Taxation and social security

123,760

131,191

Other creditors

222,760

161,533

652,061

666,791

7.	Leasing agreements

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

2026

2025

£

£

Within one year

134,444

205,394

Between one and five years

67,860

202,304

202,304

407,698

8.

Loans and other debts due to members

Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.