1 June 2023 false No description of principal activity Taxfiler 2024.5 OC422682business:LimitedLiabilityPartnershipLLP2023-06-012024-05-31 OC4226822023-05-31 OC4226822023-06-012024-05-31 OC422682business:AuditExempt-NoAccountantsReport2023-06-012024-05-31 OC422682business:FullAccounts2023-06-012024-05-31 OC4226822024-05-31 OC422682business:PartnerLLP12023-06-012024-05-31 OC422682business:PartnerLLP22023-06-012024-05-31 OC422682business:RegisteredOffice2023-06-012024-05-31 OC4226822023-05-31 OC422682core:WithinOneYear2024-05-31 OC422682core:WithinOneYear2023-05-31 OC422682core:AfterOneYear2024-05-31 OC422682core:AfterOneYear2023-05-31 OC422682core:ShareCapital2024-05-31 OC422682core:ShareCapital2023-05-31 OC422682core:RevaluationReserve2024-05-31 OC422682core:RevaluationReserve2023-05-31 OC422682core:RetainedEarningsAccumulatedLosses2024-05-31 OC422682core:RetainedEarningsAccumulatedLosses2023-05-31 OC422682business:SmallEntities2023-06-012024-05-31 OC422682core:PlantMachinery2023-06-012024-05-31 OC422682countries:EnglandWales2023-06-012024-05-31 OC422682core:LandBuildings2023-05-31 OC422682core:PlantMachinery2023-05-31 OC422682core:LandBuildings2024-05-31 OC422682core:PlantMachinery2024-05-31 OC422682core:LandBuildings2023-06-012024-05-31 OC422682core:AfterOneYear2023-06-012024-05-31 OC4226822022-06-012023-05-31 iso4217:GBP xbrli:pure
Registered No. OC422682 (England and Wales)
HCM Farm Holdings LLP Unaudited accounts for the year ended 31 May 2024
HCM Farm Holdings LLP LLP Information for the year ended 31 May 2024
Designated members
Mr Carl Arthur Mirauer
Mrs Hayley Louise Mirauer
Registered Number
OC422682 (England and Wales)
Registered Office
Hazelhurst Farm Flexford Lane Sway Hampshire SO41 6DN UK
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HCM Farm Holdings LLP Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,797,835 
2,878,003 
Current assets
Cash at bank and in hand
718 
884 
Creditors: amounts falling due within one year
(929,185)
(923,037)
Net current liabilities
(928,467)
(922,153)
Total assets less current liabilities
1,869,368 
1,955,850 
Creditors: amounts falling due after more than one year
(1,838,364)
(1,921,591)
Net assets attributable to members
31,004 
34,259 
Represented by:
Members' other interests
Members' capital classified as equity
(192,996)
(192,996)
Revaluation reserve
586,196 
586,196 
Other reserves
(362,196)
(358,941)
31,004 
34,259 
31,004 
34,259 
Total members' interests
Members' other interests
31,004 
34,259 
31,004 
34,259 
For the year ending 31 May 2024 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 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.
Approved by the members on 16 September 2024.
Mr Carl Arthur Mirauer Designated member Limited Liability Partnership Registration No. OC422682
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HCM Farm Holdings LLP Notes to the Accounts for the year ended 31 May 2024
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.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on cost
2
Statutory information
HCM Farm Holdings LLP is a limited liability partnership, incorporated in England and Wales, registration number OC422682. Its registered office is Hazelhurst Farm, Flexford Lane, Sway, Hampshire, SO41 6DN, UK.
3
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2023
2,797,834 
609,986 
3,407,820 
At 31 May 2024
2,797,834 
609,986 
3,407,820 
Depreciation
At 1 June 2023
- 
529,817 
529,817 
Charge for the year
- 
80,168 
80,168 
At 31 May 2024
- 
609,985 
609,985 
Net book value
At 31 May 2024
2,797,834 
1 
2,797,835 
At 31 May 2023
2,797,834 
80,169 
2,878,003 
The Land & Buildings were professionally revalued in May 2022 by Andrew Forbes (Chartered Surveyors).
4
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Other creditors
929,185 
923,037 
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HCM Farm Holdings LLP Notes to the Accounts for the year ended 31 May 2024
5
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
1,838,364 
1,921,591 
A fixed and floating charge in favour of Cumberland Building Society was registered on 14 July 2022. This covers all the property and undertaking of the business.
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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