REGISTERED NUMBER: OC368194 (England and Wales)

Financial Statements for the Period 1 October 2024 to 31 March 2026

for

Barlow & Goldthorpe LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

E J Goldthorpe

A Barlow

Mrs J Goldthorpe

REGISTERED OFFICE:

Unit B

York Road Industrial Estate

York Road

Wetherby

West Yorkshire

LS22 7SU

REGISTERED NUMBER:

OC368194 (England and Wales)

ACCOUNTANTS:

Richard Smedley Limited

Chartered Accountants & Registered Auditors

Richmond House

Lawnswood Business Park

Redvers Close

Leeds

West Yorkshire

LS16 6QY

FIXED ASSETS

Tangible assets

4

26,267

34,912

CURRENT ASSETS

Stocks

500

500

Debtors

5

172,262

155,807

Cash at bank

13,352

7,218

186,114

163,525

CREDITORS

Amounts falling due within one year

6

104,302

113,162

NET CURRENT ASSETS

81,812

50,363

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

108,079

85,275

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

108,079

85,275

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

108,079

85,275

Amounts due from members

5

(156,208

)

(89,270

)

(48,129

)

(3,995

)

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 period 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 27 July 2026 and were signed by:

E J Goldthorpe - Designated member

A Barlow - Designated member

1.	STATUTORY INFORMATION

Barlow & Goldthorpe 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 in respect of service contracts is recognised when the company obtain the right to receive consideration for services provided.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Fixtures & equipment

-

25% on cost

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial instruments are recognised at amortised costs. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

3.	EMPLOYEE INFORMATION

The average number of employees during the period was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Fixtures

Motor

machinery

& equipment

vehicles

Totals

£

£

£

£

COST

At 1 October 2024

and 31 March 2026

88,203

3,239

34,496

125,938

DEPRECIATION

At 1 October 2024

58,335

3,148

29,543

91,026

Charge for period

6,720

68

1,857

8,645

At 31 March 2026

65,055

3,216

31,400

99,671

NET BOOK VALUE

At 31 March 2026

23,148

23

3,096

26,267

At 30 September 2024

29,868

91

4,953

34,912

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

30.9.24

£

£

Trade debtors

13,450

63,476

Amounts due from members

156,208

89,270

Other debtors

530

530

VAT

927

-

Prepayments

1,147

2,531

172,262

155,807

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

30.9.24

£

£

Trade creditors

47,049

67,789

VAT

-

728

Other creditors

56,363

42,995

Accrued expenses

890

1,650

104,302

113,162

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up. There is no provision for specific legally enforceable protection afforded to creditors in such an event. There are no restrictions or limitations on the ability of the members to reduce the amount of ‘Members’ other interests'.