Marstan BDB LLP - LLP accounts 24.3

REGISTERED NUMBER: OC344551 (England and Wales)

Report of the Members and

Unaudited Financial Statements

for the Year Ended 30th April 2026

for

Marstan BDB LLP

Page

General information

1

Report of the members

2

Abridged income statement

3

Abridged balance sheet

4

Notes to the financial statements

6

Designated members:

R G Burch

J E F Woricker

Registered office:

Wakefield House

High Street

Sawston

Cambridge

CB22 3BG

Registered number:

OC344551 (England and Wales)

Accountants:

Cooper Paul

Abacus House

14-18 Forest Road

Loughton

Essex

IG10 1DX

Solicitors:

Birketts LLP

Brierly Place

New London Road

Chelmsford

Essex

CM2 0AP

The members present their report with the financial statements of the LLP for the year ended 30th April 2026.

Principal activity

The principal activity of the LLP in the year under review was that of construction consultants.

Designated members

The designated members during the year under review were:

R G Burch

J E F Woricker

Results for the year and allocation to members

The profit for the year before members' remuneration and profit shares was £218,023 (2025 - £205,320 profit).

Members' interests

Members are permitted to make drawings in anticipation of profits which will be allocated to them. The amount of such drawings is set at the beginning of each financial year, taking into account the anticipated cash needs of the LLP.

New members are required to subscribe a minimum level of capital, the amounts of which is determined by the performance and seniority of those members. On retirement, capital is repaid to members.

On behalf of the members:

R G Burch - Designated member

18th August 2026

Gross profit

377,882

345,427

Administrative expenses

(160,885

)

(143,712

)

Operating profit

4

216,997

201,715

Interest receivable and similar income

1,026

3,605

Profit for the financial year before
members' remuneration and profit
shares

218,023

205,320

Profit for the financial year before
members' remuneration and profit
shares

218,023

205,320

Members' remuneration charged as an
expense

5

(218,023

)

(205,320

)

Profit for the financial year available
for discretionary division among
members

-

Fixed assets

Tangible assets

6

735

1,136

Current assets

Debtors

374,971

354,612

Cash at bank and in hand

143,430

278,059

518,401

632,671

Creditors

Amounts falling due within one year

(404,097

)

(522,747

)

Net current assets

114,304

109,924

Total assets less current liabilities

and

Net assets attributable to members

115,039

111,060

Loans and other debts due to
members

8

115,039

111,060

Total members' interests

Loans and other debts due to members

8

115,039

111,060

Amounts due from members

-

(9,890

)

115,039

101,170

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 30th April 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 in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

All the members have consented to the preparation of an abridged Income statement and an abridged Balance sheet for the year ended 30th April 2026 in accordance with Section 444(2A) 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 financial statements were approved by the members of the LLP and authorised for issue on 18th August 2026 and were signed by:

R G Burch - Designated member

J E F Woricker - Designated member

1.	Statutory information

Marstan BDB 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.

Fixtures and fittings

-

25% on cost

Computer equipment

-

50% 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.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employee information

The average number of employees during the year was 7 (2025 - 7 ) .

4.	Operating profit

The operating profit is stated after charging:

2026

2025

£

Depreciation - owned assets

1,871

3,175

5.	Information in relation to members

2026

2025

£

Members' remuneration charged as an expense

Partners' salaries

150,000

136,000

Partners' interest on capital

5,421

6,386

Profit share

62,600

62,934

Automatic division of profit

2

-

Total remuneration

218,023

205,320

2026

2025

£

The amount of profit attributable to the member with the largest entitlement was

109,037

102,953

2026

2025

The average number of members during the year was

2

6.	Tangible fixed assets

Totals

£

Cost

At 1st May 2025

163,418

Additions

1,470

At 30th April 2026

164,888

Depreciation

At 1st May 2025

162,282

Charge for year

1,871

At 30th April 2026

164,153

Net book value

At 30th April 2026

735

At 30th April 2025

1,136

7.	Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

Within one year

12,226

Between one and five years

15,944

28,170

40,396

8.

Loans and other debts due to members

2026

2025

£

Loans from members

100,000

Amounts owed to members in respect of profits

15,039

11,060

115,039

111,060

Falling due within one year

115,039

111,060

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

9.	Related party disclosures

Included within subcontractor costs are accruals of £80,000 (2025: £210,000) for Worqs Limited and £80,000 (2025: £210,000) for RGB Sawston Limited. Worqs Limited and RGB Sawston Limited are owned by J E F Woricker and R G Burch respectively being the designated members of the LLP.