Bone & Payne LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC329294 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

BONE & PAYNE LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mrs J Bray

Mr O G Pari

Mr J Herbert

Ms C Jenkins

REGISTERED OFFICE:

55 Madoc Street

Llandudno

CONWY

LL30 2TW

REGISTERED NUMBER:

OC329294 (England and Wales)

ACCOUNTANTS:

Williams Denton Cyf

Chartered Certified Accountants

Glaslyn

Ffordd y Parc

Parc Menai

Bangor

Gwynedd

LL57 4FE

FIXED ASSETS

Tangible assets

4

61,630

66,958

CURRENT ASSETS

Stocks

185,000

155,000

Debtors

5

189,410

195,363

Cash at bank and in hand

341,565

395,408

715,975

745,771

CREDITORS

Amounts falling due within one year

6

271,444

280,578

NET CURRENT ASSETS

444,531

465,193

TOTAL ASSETS LESS CURRENT
LIABILITIES

506,161

532,151

CREDITORS

Amounts falling due after more than one
year

7

218,546

127,650

NET ASSETS ATTRIBUTABLE TO
MEMBERS

287,615

404,501

LOANS AND OTHER DEBTS DUE TO
MEMBERS

8

287,615

404,501

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

287,615

404,501

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 15 September 2026 and were signed by:

Mr O G Pari - Designated member

1.	STATUTORY INFORMATION

Bone & Payne 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 represents net invoiced sales of services, including work in progress, excluding value added tax.

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% on reducing balance

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 39 (2025 - 35 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 April 2025

24,280

334,441

358,721

Additions

-

5,974

At 31 March 2026

24,280

340,415

364,695

DEPRECIATION

At 1 April 2025

-

291,763

Charge for year

-

11,302

At 31 March 2026

-

303,065

NET BOOK VALUE

At 31 March 2026

24,280

37,350

61,630

At 31 March 2025

24,280

42,678

66,958

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

137,368

141,628

Other debtors

52,042

53,735

189,410

195,363

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

7,384

7,304

Taxation and social security

99,217

94,279

Other creditors

164,843

178,995

271,444

280,578

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Other creditors

218,546

127,650

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

In the event of a winding up, amounts in 'Loans and other debts due to members' (other than members'

capital classified as debt) would rank alongside other creditors who are unsecured.