Burley and Fisher Books LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC400809

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,272		4,815

			3,272		4,815
CURRENT ASSETS
Stocks	5	48,403		30,930
Debtors	6	31,968		35,643
Cash at bank and in hand		4,494		1,143

		84,865		67,716
Creditors: Amounts Falling Due Within One Year	7	(39,047 )		(16,201 )

NET CURRENT ASSETS (LIABILITIES)			45,818		51,515

TOTAL ASSETS LESS CURRENT LIABILITIES			49,090		56,330

NET ASSETS ATTRIBUTABLE TO MEMBERS			49,090		56,330

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		29,090		36,330

			29,090		36,330

Equity
Members' other interests
Members' capital		20,000		20,000

			20,000		20,000

			49,090		56,330

TOTAL MEMBERS' INTEREST
Amounts due from members			(21,419)		(23,070)
Loans and other debts due to members within one year			29,090		36,330
Members' other interests			20,000		20,000

			27,671		33,260

Page 1

Page 2

Burley and Fisher Books LLP

Balance Sheet (continued)

As At 5 April 2026

For the year ending 5 April 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 applicable to LLPs subject to the small LLPs regime.)

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

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

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr Samuel Fisher

Designated Member

21/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Burley and Fisher Books LLP is a limited liability partnership, incorporated in England & Wales, registered number OC400809 . The Registered Office is 400 Kingsland Road , London, E8 4AA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

over 4 years

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 7 (2025: 5)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 6 April 2025	20,902

As at 5 April 2026	20,902

...CONTINUED

Page 3

Page 4

Burley and Fisher Books LLP

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2026

Depreciation
As at 6 April 2025	16,087
Provided during the period	1,543

As at 5 April 2026	17,630

Net Book Value
As at 5 April 2026	3,272

As at 6 April 2025	4,815

5. Stocks

	2026	2025
	£	£
Stock	48,403	30,930

6. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	4,846	4,500
Other debtors	5,703	8,073
Amounts due from members	21,419	23,070

	31,968	35,643

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,599	11,375
Bank loans and overdrafts	200	865
Other taxes and social security	2,862	1,486
Other creditors	3,975	507
Accruals	30,411	1,968

	39,047	16,201

Page 4