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REGISTERED NUMBER: OC347418 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2024

FOR

CLAYTON HALL FARM BIOENERGY LLP

CLAYTON HALL FARM BIOENERGY LLP (REGISTERED NUMBER: OC347418)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 5


CLAYTON HALL FARM BIOENERGY LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 5 APRIL 2024







DESIGNATED MEMBERS: Mrs D A Gemmell
Mr G A D Gemmell



REGISTERED OFFICE: Clayton Hall Farm
Clayton West
Huddersfield
HD8 9QE



REGISTERED NUMBER: OC347418 (England and Wales)



ACCOUNTANTS: Gibson Booth Limited
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB



BANKERS: HSBC Bank PLC
5 Market Hill
Barnsley
South Yorkshire
S70 2PY

CLAYTON HALL FARM BIOENERGY LLP (REGISTERED NUMBER: OC347418)

BALANCE SHEET
5 APRIL 2024

5.4.24 5.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 418,543 323,244

CURRENT ASSETS
Stocks 37,699 14,867
Debtors 5 479,037 303,237
Cash at bank 195,941 249,594
712,677 567,698
CREDITORS
Amounts falling due within one year 6 296,880 147,872
NET CURRENT ASSETS 415,797 419,826
TOTAL ASSETS LESS CURRENT
LIABILITIES

834,340

743,070

CREDITORS
Amounts falling due after more than
one year

7

19,738

30,807
NET ASSETS ATTRIBUTABLE TO
MEMBERS

814,602

712,263

CLAYTON HALL FARM BIOENERGY LLP (REGISTERED NUMBER: OC347418)

BALANCE SHEET - continued
5 APRIL 2024

5.4.24 5.4.23
Notes £    £    £    £   
LOANS AND OTHER DEBTS DUE TO
MEMBERS

8

814,602

712,263

TOTAL MEMBERS' INTERESTS
Loans and other debts due to
members

8

814,602

712,263

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 5 April 2024.

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.

CLAYTON HALL FARM BIOENERGY LLP (REGISTERED NUMBER: OC347418)

BALANCE SHEET - continued
5 APRIL 2024


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 7 November 2024 and were signed by:




Mrs D A Gemmell - Designated member




Mr G A D Gemmell - Designated member


CLAYTON HALL FARM BIOENERGY LLP (REGISTERED NUMBER: OC347418)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024

1. STATUTORY INFORMATION

Clayton Hall Farm Bioenergy LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The financial statements are presented in sterling which is the functional currency of the LLP and rounded to the nearest pound.

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.

Significant judgements and estimates
No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

Turnover from the sale of electricity is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods.

CLAYTON HALL FARM BIOENERGY LLP (REGISTERED NUMBER: OC347418)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2024

2. ACCOUNTING POLICIES - continued

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Freehold property- Not depreciated and carried at cost
Plant and machinery- 25% on reducing balance

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Government grants
Government grants relating to tangible fixed assets are treated as deferred income and released to the Profit and Loss Account over the expected useful lives of the assets concerned.

3. EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2023 - NIL).

CLAYTON HALL FARM BIOENERGY LLP (REGISTERED NUMBER: OC347418)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2024

4. TANGIBLE FIXED ASSETS
Freehold Plant and
property machinery Totals
£    £    £   
COST
At 6 April 2023 100,914 2,300,823 2,401,737
Additions 37,463 132,594 170,057
At 5 April 2024 138,377 2,433,417 2,571,794
DEPRECIATION
At 6 April 2023 - 2,078,493 2,078,493
Charge for year - 74,758 74,758
At 5 April 2024 - 2,153,251 2,153,251
NET BOOK VALUE
At 5 April 2024 138,377 280,166 418,543
At 5 April 2023 100,914 222,330 323,244

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
5.4.24 5.4.23
£    £   
Trade debtors 449,210 289,950
VAT 10,708 3,110
Prepayments and accrued income 19,119 10,177
479,037 303,237

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
5.4.24 5.4.23
£    £   
Loans 11,010 10,949
Trade creditors 101,318 46,997
Accruals and deferred income 184,552 89,926
296,880 147,872

CLAYTON HALL FARM BIOENERGY LLP (REGISTERED NUMBER: OC347418)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
5.4.24 5.4.23
£    £   
Loans 1-2 years 11,010 10,949
Loans 2-5 years 8,728 19,858
19,738 30,807

8. LOANS AND OTHER DEBTS DUE TO MEMBERS
5.4.24 5.4.23
£    £   
Amounts owed to members in respect of profits 814,602 712,263

Falling due within one year 814,602 712,263

There are no such restrictions or limitations existing on the ability of the members to reduce the amount of Members other interests'.

9. FINANCIAL COMMITMENTS

The total financial commitments which are not included in the balance sheet amount to £74,970 (2023: 46,800).

10. RELATED PARTY DISCLOSURES

The LLP is controlled by the designated members Mrs D Gemmell and Mr G Gemmell. During the year the LLP was recharged costs and expenses totalling £199,733 from Mrs D Gemmell and Mr G Gemmell. The LLP also made sales of electricity and heat in the year to Mrs D Gemmell and Mr G Gemmell of £1,331. Mrs D Gemmell also received rental income from the LLP of £13,200.