REGISTERED NUMBER: OC418458 (England and Wales)

BESSLER HENDRIE LLP

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

P R Nicholls

R G E Watkins

M N Oliver

Mrs A Francsics-Hollo

REGISTERED OFFICE:

Ashbourne House

The Guildway

Old Portsmouth Road

Guildford

Surrey

GU3 1LR

REGISTERED NUMBER:

OC418458 (England and Wales)

FIXED ASSETS

Tangible assets

4

89,778

116,358

CURRENT ASSETS

Debtors

5

1,027,081

1,129,814

Cash at bank and in hand

444,809

475,211

1,471,890

1,605,025

CREDITORS

Amounts falling due within one year

6

(436,207

)

(411,233

)

NET CURRENT ASSETS

1,035,683

1,193,792

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

1,125,461

1,310,150

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

1,125,461

1,310,150

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

1,125,461

1,310,150

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 24 August 2026 and were signed by:

P R Nicholls - Designated member

R G E Watkins - Designated member

1.	STATUTORY INFORMATION

Bessler Hendrie 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 represents amounts chargeable to clients for professional services provided during the year, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Tangible assets are stated at cost less accumulated depreciation. Cost includes the original purchase price and costs directly attributable to bringing the asset to its working condition for intended use.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Plant and machinery etc - 25% and 20% on cost

Short Leasehold - Over the term of the lease.

On disposal, the difference between net proceeds and the carrying amount of item sold is recognised in the profit and loss account and is included in administrative expenses.

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.

Payments in respect of other post-retirement benefits are charged to profit or loss in the period to which they relate.

Members remuneration

Members remuneration charged as an expense in the profit & loss account represents amounts paid under contracts of employment and automatic division of profits under the members agreement.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 26 (2025 - 28 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

14,123

241,689

255,812

Additions

-

8,594

8,594

At 31 March 2026

14,123

250,283

264,406

DEPRECIATION

At 1 April 2025

2,118

137,336

139,454

Charge for year

2,825

32,349

35,174

At 31 March 2026

4,943

169,685

174,628

NET BOOK VALUE

At 31 March 2026

9,180

80,598

89,778

At 31 March 2025

12,005

104,353

116,358

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

681,245

706,635

Amounts recoverable on contract

158,054

188,445

Other debtors

187,782

234,734

1,027,081

1,129,814

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

88,867

108,131

Taxation and social security

299,304

259,315

Other creditors

48,036

43,787

436,207

411,233

7.	LEASING AGREEMENTS

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

2026

2025

£

£

Within one year

146,379

146,379

Between one and five years

292,758

439,137

439,137

585,516

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

In the event of winding up, loans and other debts due to members rank after unsecured creditors.

9.	CONTINGENT LIABILITIES

The LLP has provided a fixed and floating charge over all assets in respect of the borrowings of individual members taken out in order to fund their capital interests in the LLP. At 31 March 2026, the total amount secured was £500,000 (2025: £565,000).

10.	ULTIMATE CONTROLLING PARTY

In the opinion of the members, there is no controlling party.