Acheson & Brown LLP - Filleted accounts

Registered number

OC446339

Acheson & Brown LLP

Filleted Accounts

31 March 2026

Acheson & Brown LLP
Registered number:		OC446339
Balance Sheet
as at 31 March 2026
Notes		2026		2025
£			£
Fixed assets
Investments	3	194,072		194,072
Current assets
Debtors	4	-		3,418
Cash at bank and in hand		11,750		2,972
		11,750		6,390


Net current assets		11,750		6,390

Total assets less current liabilities		205,822		200,462



Net assets attributable to members		205,822		200,462

Represented by:

Members' other interests
Members' capital classified as equity		190,093		192,093
Other reserves		15,729		8,369
		205,822		200,462

		205,822		200,462

Total members' interests
Members' other interests		205,822		200,462

		205,822		200,462

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 to 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.
The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.

These accounts were approved by the members on 28 August 2026 and signed on their behalf by:


Helen Brown
Designated member

Acheson & Brown LLP
Notes to the Accounts
for the year ended 31 March 2026

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Division of profits
	Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.

	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.

	Investments
	Investments in properties and joint ventures are measured at cost including acquisition costs less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Members' capital
	Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.


2	Employees	2026		2025
Number			Number

	Average number of persons employed by the LLP	0		0


3	Fixed asset investments

Other
investments
£
	Cost
	At 1 April 2025			194,072

	At 31 March 2026			194,072


4	Debtors	2026		2025
£			£

	Trade debtors	-		2,326
	Other debtors	-		1,092
		-		3,418


5	Other information

	Acheson & Brown LLP is a limited liability partnership incorporated in England. Its registered office is:
	255 Poulton Road
	Wallasey
	Wirral
	Merseyside
	CH44 4BT