REGISTERED NUMBER: OC353085 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

B R LEWIS ASSOCIATES LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

P O Lewis

B R Lewis

S Lewis-James

R B J Steinbauer-Lewis

REGISTERED OFFICE:

19 Montpelier Avenue

Bexley

Kent

DA5 3AP

REGISTERED NUMBER:

OC353085 (England and Wales)

ACCOUNTANTS:

Robsons Accountants

19 Montpelier Avenue

Bexley

Kent

DA5 3AP

FIXED ASSETS

Tangible assets

4

314

1,127

Investment property

5

2,802,804

2,762,804

2,803,118

2,763,931

CURRENT ASSETS

Debtors

6

10,555

13,462

Cash at bank

98,539

69,815

109,094

83,277

CREDITORS

Amounts falling due within one year

7

(35,678

)

(34,690

)

NET CURRENT ASSETS

73,416

48,587

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

2,876,534

2,812,518

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

2,876,534

2,812,518

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

2,876,534

2,812,518

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 10 August 2026 and were signed by:

B R Lewis - Designated member

P O Lewis - Designated member

1.	STATUTORY INFORMATION

B R Lewis Associates 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 as modified by the revaluation of certain assets.

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.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

and 31 March 2026

2,440

DEPRECIATION

At 1 April 2025

1,313

Charge for year

813

At 31 March 2026

2,126

NET BOOK VALUE

At 31 March 2026

314

At 31 March 2025

1,127

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

2,762,804

Additions

40,000

At 31 March 2026

2,802,804

NET BOOK VALUE

At 31 March 2026

2,802,804

At 31 March 2025

2,762,804

Fair value at 31 March 2026 is represented by:

£

Valuation in 2016

123,239

Valuation in 2017

40,000

Valuation in 2018

20,000

Valuation in 2019

20,000

Valuation in 2020

20,000

Valuation in 2022

40,000

Valuation in 2023

60,000

Valuation in 2024

40,000

Valuation in 2026

40,000

Cost

2,399,565

2,802,804

If the investment properties had not been revalued they would have been included at the following historical cost:

2026

2025

£

£

Cost

2,399,565

2,399,565

The investment properties were valued on a fair value basis on 29 July 2026 by Mr BR Lewis .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

10,000

12,780

Prepayments

555

682

10,555

13,462

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,370

59

VAT

4,733

5,114

Accrued expenses

29,575

29,517

35,678

34,690

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

In the event of a winding up the amounts included in "loans and other debts due to members" will rank equally with unsecured creditors.