Bradford & Thomas LLP Accounts






Bradford & Thomas LLP

	Registered No. OC336354
	Information for Filing with the Registrar
		31 March 2026

at	31 March 2026

Registered No.			OC336354	Notes	2026	2025
					£	£
Fixed assets

	Tangible assets			5	2,329	2,912


					2,329	2,912
Current assets

	Debtors			6	109	-

	Cash at bank and in hand				5,083	10,017
					5,192	10,017
Creditors: Amounts falling due within one year				7	(2,615)	(2,958)
Net current assets					2,577	7,059
Total assets less current liabilities					4,906	9,971


Net assets attributable to members					4,906	9,971

Represented by:

	Members' other interests
		Members' capital			(112,952)	(107,219)

		Other reserves			117,858	117,190
					4,906	9,971

					4,906	9,971



These accounts have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

For the period ended 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 as applied by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008) relating to small LLPs.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.

As permitted by section 444 (5A)of the Companies Act 2006 the members have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the members on 25 August 2026 and signed on its behalf by:
W. Thomas
Designated member
25 August 2026

for the period ended 31 March 2026

General information

Bradford & Thomas LLP is a limited liability partnership and incorporated in England and Wales.

Its registered number is: OC336354

Its registered office is:

The Old Dairy, Mill Farm

Hankham Hall Road

Pevensey

East Sussex

BN24 5AG

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and in accordance with the Statement of Recommended Practice 'Accounting for Limited Liability Partnerships' issued in December 2018.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Members' remuneration and division of profits

Remuneration is paid to certain members under a contract of employment and is included as an expense in the profit and loss account.

In addition, the LLP agreement provides that fixed amounts, determined for each member each year, be paid to members, irrespective of the profits of the LLP. These amounts are included within members' remuneration charged as an expense.

Profits are treated as being available for discretionary division only if the the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Once agreement has been reached to divide the profits, a members' share in the profit or loss for the year is accounted for as an allocation of profits. Unallocated profits and losses remain included within 'other reserves'.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Information in relation to members
		2026	2025
		Number	Number
	The average number of members during the period :	2	2

4	Employees
		2026	2025
		Number	Number

	The average number of persons employed during the period was:	0	0

5	Tangible fixed assets
		Motor vehicles	Fixtures, fittings and equipment	Total
		£	£	£
	Cost
	At 1 May 2025	4,996	6,579	11,575




	At 31 March 2026	4,996	6,579	11,575
	Depreciation
	At 1 May 2025	4,158	4,505	8,663
	Charge for the year	168	415	583



	At 31 March 2026	4,326	4,920	9,246
	Net book values
	At 31 March 2026	670	1,659	2,329
	At 30 April 2025	838	2,074	2,912

6	Debtors
		2026	2025
		£	£



	VAT recoverable	72	-
	Other debtors	37	-

		109	-

7	Creditors:
	amounts falling due within one year
		2026	2025
		£	£
	Bank loans and overdrafts	-	-


	Trade creditors	-	24

	Other taxes and social security	-	808
	Other creditors	1,736	1,248
	Accruals and deferred income	879	878
		2,615	2,958