Bureaux Design Associates LLP

Bureaux Design Associates LLP
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	28,371	37,480
		28,371	37,480
Current assets
Debtors	4	469,311	463,594
Cash at bank and in hand		77,480	33,303
		546,791	496,897
Creditors: amount falling due within one year	5	(399,538)	(391,087)
Net current assets		147,253	105,810

Total assets less current liabilities		175,624	143,290
Net assets		175,624	143,290

Represented by:
Loans and other debts due to members	6	175,624	143,291
Other reserves		0	(1)
		0	(1)
		175,624	143,290

Total members' interests
Loans and other debts due to members		175,624	143,291
Members' other interests		0	(1)
		175,624	143,290

For the year ending 31 March 2026 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) 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.

These financial statements have been prepared in accordance with the special provisions applicable to LLPs subject to the small LLPs regime.The LLP has opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account under section 444(1) of the Companies Act 2006

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

.............................................................................
Barbara Edgar
Designated Member
Date approved by the members: 07 July 2026

Bureaux Design Associates LLP
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

Bureaux Design Associates LLP is a limited liability partnership, registered in England & Northern Ireland, registration number OC361664, registration address The Loom, Gowers Walk, London, E1 8PY.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the LLP, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

The taxation payable on the partnership profits is solely the personal liability of the individual members consequently neither partnership taxation nor related deferred taxation is respect of the partnership are accounted for in these financial statements.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Leasehold Improvements	25% Straight Line
Plant and machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	15% Reducing Balance
Computer Equipment	33% Straight Line

2.	Average number of employees Average number of employees during the year was 19 (2025 : 19).

Tangible fixed assets

Cost or valuation	Plant and machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Leasehold Improvements	Total
	£	£	£	£	£	£
At 01 April 2025	5,691	15,995	99,309	120,339	41,971	283,305
Additions	-	-	-	-	-	-
Disposals	-	-	-	-	-	-
At 31 March 2026	5,691	15,995	99,309	120,339	41,971	283,305
Depreciation
At 01 April 2025	4,720	15,995	71,290	111,849	41,971	245,825
Charge for year	145	-	4,203	4,761	-	9,109
On disposals	-	-	-	-	-	-
At 31 March 2026	4,865	15,995	75,493	116,610	41,971	254,934
Net book values
Closing balance as at 31 March 2026	826	-	23,816	3,729	-	28,371
Opening balance as at 01 April 2025	971	-	28,019	8,490	-	37,480

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	413,689	339,943
Prepayments & Accrued Income	26,225	32,073
Other Debtors	21,962	87,414
Vat Recoverable	7,435	4,164
	469,311	463,594

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	23,494	48,030
PAYE & Social Security	26,382	22,073
Accrued Expenses	0	12,723
Deferred Income	325,551	283,001
Other Creditors	24,111	22,206
Wages & Salaries Control Account	0	3,054
	399,538	391,087

Members' Interests

	Other reserves	Loans and other debts due to members less any amounts due from members included in debtors	Total

Balance at 01 April 2025	0	143,291	143,291
Members' remuneration charged as an expense, including retirement benefit costs	0	0	0
Profit for the period available for discretionary division among members	38,905	0	38,905
Members' interests after profit for the period	38,905	143,291	182,196
Other divisions of profits	(38,905)	38,905	0
Introduced by members	0	172,000	172,000
Repaid to members	0	(178,572)	(178,572)
Balance at 31 March 2026	0	175,624	175,624

7.	Loans and other debts due to members In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.