Jean Sambrooks LLP Accounts






Jean Sambrooks LLP

	Registered No. OC317164
	Information for Filing with the Registrar
		31 March 2026

at	31 March 2026

Registered No.			OC317164	Notes	2026	2025
					£	£
Fixed assets

	Tangible assets			4	19,828	25,757


					19,828	25,757
Current assets



	Cash at bank and in hand				817	458
					817	458
Creditors: Amounts falling due within one year				5	(1,744)	(3,446)
Net current liabilities					(927)	(2,988)
Total assets less current liabilities					18,901	22,769


Net assets attributable to members					18,901	22,769

Represented by:

	Members' other interests


		Other reserves			18,901	22,769
					18,901	22,769

					18,901	22,769



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

For the year ended 31 March 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) relating to small LLPs.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.

As permitted by section 444 (5A)of the Companies Act 2006 the members have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the members on 05 October 2026 and signed on its behalf by:
J.E. Sambrooks
Designated member
05 October 2026

for the year ended 31 March 2026

General information

Jean Sambrooks LLP is a limited liability partnership and incorporated in England and Wales.

Its registered number is: OC317164

Its registered office is:

Martland Buildings

Mart Lane

Burscough

Ormskirk

L40 0SD

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and in accordance with the Statement of Recommended Practice 'Accounting for Limited Liability Partnerships' issued in December 2018.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

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

Motor vehicles

25% Reducing balance

Furniture, fittings and equipment

33.33 & 15% Reducing balance

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the balance sheet.

Members' Interests

Members' interests are classified as either equity or debt.

Equity interests comprise any capital introduced classified as equity, any unallocated profits, any revaluation reserve and any other reserves.

Loans and other debts due to members comprise any capital introduced but classified as a liability, any loans from members, amounts due to members in respect of allocated profits less drawings and any other amounts that the LLP is contractually obliged to repay to members.

Leased assets

Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).

Assets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Taxation

Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.

3	Employees
		2026	2025
		Number	Number

	The average number of persons employed during the year was:	0	0

4	Tangible fixed assets
		Motor vehicles	Fixtures, fittings and equipment	Total
		£	£	£
	Cost
	At 1 April 2025	37,442	19,053	56,495
	Additions	-	791	791



	At 31 March 2026	37,442	19,844	57,286
	Depreciation
	At 1 April 2025	12,871	17,867	30,738
	Charge for the year	6,143	577	6,720



	At 31 March 2026	19,014	18,444	37,458
	Net book values
	At 31 March 2026	18,428	1,400	19,828
	At 31 March 2025	24,571	1,186	25,757

5	Creditors:
	amounts falling due within one year
		2026	2025
		£	£
	Bank loans and overdrafts	357	1,429




	Other taxes and social security	667	1,417

	Accruals and deferred income	720	600
		1,744	3,446

Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.