REGISTERED NUMBER: OC369659 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

BLB Kilminster Beer LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Hadyn Beer Associates Ltd

David Kilminster Ltd

REGISTERED OFFICE:

6 Cricklade Court

Old Town

Swindon

Wiltshire

SN1 3EY

REGISTERED NUMBER:

OC369659 (England and Wales)

ACCOUNTANTS:

Morley & Co (UK) Ltd

Chartered Certified Accountants,

2 Cricklade Court

Old Town

Swindon

Wiltshire

SN1 3EY

FIXED ASSETS

Tangible assets

4

3,759

5,229

CURRENT ASSETS

Debtors

5

71,332

52,265

Cash at bank

81,257

67,749

152,589

120,014

CREDITORS

Amounts falling due within one year

6

16,491

18,688

NET CURRENT ASSETS

136,098

101,326

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

139,857

106,555

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

139,857

106,555

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

139,857

106,555

Amounts due from members

5

(26,771

)

-

113,086

106,555

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 30 November 2025.

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 28 August 2026 and were signed by:

David Kilminster Ltd - Designated member

Hadyn Beer Associates Ltd - Designated member

1.	STATUTORY INFORMATION

BLB Kilminster Beer 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 each asset over its estimated useful life.

Improvements to property

-

Straight line over the life of the lease

Plant and machinery

-

25% on cost

Computer equipment

-

25% on cost

Financial instruments

Basic financial instruments, including trade and other receivables and payables, cash and bank balances, bank loans and loans to or from other group companies are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 December 2024

2,310

1,984

35,357

39,651

Additions

-

-

474

474

At 30 November 2025

2,310

1,984

35,831

40,125

DEPRECIATION

At 1 December 2024

2,310

1,984

30,128

34,422

Charge for year

-

-

1,944

1,944

At 30 November 2025

2,310

1,984

32,072

36,366

NET BOOK VALUE

At 30 November 2025

-

-

3,759

3,759

At 30 November 2024

-

-

5,229

5,229

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

37,096

42,473

Amounts due from members

26,771

-

Other debtors

2,250

4,500

Prepayments and accrued income

5,215

5,292

71,332

52,265

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,092

5,412

VAT

10,399

8,276

Accrued expenses

5,000

5,000

16,491

18,688

7.

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.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are H Beer and D Kilminster.