REGISTERED NUMBER: OC424441 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

BQES LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mrs L S O'Hara

A N O'Hara

REGISTERED OFFICE:

Scarborough Farm

Temple Guiting

Cheltenham

Gloucestershire

GL54 5XU

REGISTERED NUMBER:

OC424441 (England and Wales)

ACCOUNTANTS:

William Hinton Limited

Chartered Accountants

Ross House

The Square

Stow On The Wold

Gloucestershire

GL54 1AF

FIXED ASSETS

Tangible assets

4

2,175,674

2,195,948

CURRENT ASSETS

Debtors

5

21,533

21,596

Cash at bank

1,440

2,905

22,973

24,501

CREDITORS

Amounts falling due within one year

6

15,718

15,869

NET CURRENT ASSETS

7,255

8,632

TOTAL ASSETS LESS CURRENT LIABILITIES

2,182,929

2,204,580

CREDITORS

Amounts falling due after more than one year

7

750,000

750,000

NET ASSETS ATTRIBUTABLE TO MEMBERS

1,432,929

1,454,580

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

1,432,929

1,454,580

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

1,432,929

1,454,580

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 September 2026 and were signed by:

A N O'Hara - Designated member

Mrs L S O'Hara - Designated member

1.	STATUTORY INFORMATION

BQES 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.

Plant and machinery etc

-

20% per annum on cost

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.

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

2,082,630

425,412

2,508,042

Additions

4,815

-

4,815

At 31 March 2026

2,087,445

425,412

2,512,857

DEPRECIATION

At 1 April 2025

-

312,094

312,094

Charge for year

-

25,089

25,089

At 31 March 2026

-

337,183

337,183

NET BOOK VALUE

At 31 March 2026

2,087,445

88,229

2,175,674

At 31 March 2025

2,082,630

113,318

2,195,948

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

12,493

13,652

Other debtors

9,040

7,944

21,533

21,596

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

11,268

6,329

Other creditors

4,450

9,540

15,718

15,869

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

750,000

750,000

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

750,000

750,000

8.

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