REGISTERED NUMBER: OC338615 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

SIMMONS BROTHERS LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Designated members:

R Simmons

G Simmons

Registered office:

Unit 23 IO Trade Centre

57a Croydon Road

Beddington

Croydon

Surrey

CR0 4WQ

Registered number:

OC338615 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Tangible assets

4

258

344

Investment property

5

950,000

950,000

950,258

950,344

Current assets

Debtors

6

2,800

1,424

Cash at bank

775

3,940

3,575

5,364

Creditors

Amounts falling due within one year

7

(17,348

)

(23,545

)

Net current liabilities

(13,773

)

(18,181

)

Total assets less current liabilities

936,485

932,163

Creditors

Amounts falling due after more than one year

8

(57,095

)

(94,064

)

Net assets attributable to members

879,390

838,099

Loans and other debts due to members

9

470,459

429,168

Members' other interests

Revaluation reserve

10

408,931

408,931

879,390

838,099

Total members' interests

Loans and other debts due to members

9

470,459

429,168

Members' other interests

408,931

408,931

879,390

838,099

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 December 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 25 June 2026 and were signed by:

G Simmons - Designated member

R Simmons - Designated member

1.	Statutory information

Simmons Brothers 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.

Fixtures and fittings

-

25% on reducing balance

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 2 (2024 - 2 ) .

4.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 1 January 2025

and 31 December 2025

34,759

Depreciation

At 1 January 2025

34,415

Charge for year

86

At 31 December 2025

34,501

Net book value

At 31 December 2025

258

At 31 December 2024

344

5.	Investment property

Total

£

Fair value

At 1 January 2025

and 31 December 2025

950,000

Net book value

At 31 December 2025

950,000

At 31 December 2024

950,000

Fair value at 31 December 2025 is represented by:

£

Valuation in 2016

825,000

Valuation in 2024

125,000

950,000

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

1,890

-

Other debtors

910

1,424

2,800

1,424

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Taxation and social security

2,356

2,565

Other creditors

14,992

20,980

17,348

23,545

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Other creditors

57,095

94,064

9.

Loans and other debts due to members

2025

2024

£

£

Amounts owed to members in respect of profits

470,459

429,168

Falling due within one year

470,459

429,168

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

10.

Reserves

Revaluation

reserve

£

At 1 January 2025

and 31 December 2025

408,931