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REGISTERED NUMBER: OC357184 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

FOR

TURF MACHINERY ENGINEERING LLP

TURF MACHINERY ENGINEERING LLP (REGISTERED NUMBER: OC357184)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TURF MACHINERY ENGINEERING LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31 MAY 2024







DESIGNATED MEMBERS: A M Weinel
A Bishop
Mrs J E Weinel





REGISTERED OFFICE: Unit B1F
Fairoaks Airport
Chobham
Surrey
GU24 8HU





REGISTERED NUMBER: OC357184 (England and Wales)





ACCOUNTANTS: L E Marshall & Co
Chartered Accountants
Unit B1F
Fairoaks Airport
Chobham
Surrey
GU24 8HU

TURF MACHINERY ENGINEERING LLP (REGISTERED NUMBER: OC357184)

BALANCE SHEET
31 MAY 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 158,950 68,408

CURRENT ASSETS
Stocks 371,999 399,187
Debtors 5 10,851 51,414
Cash at bank and in hand 173,739 139,311
556,589 589,912
CREDITORS
Amounts falling due within one year 6 230,287 202,550
NET CURRENT ASSETS 326,302 387,362
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

485,252

455,770

LOANS AND OTHER DEBTS DUE TO
MEMBERS

7

485,252

455,770

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 7 485,252 455,770

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 31 May 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.

TURF MACHINERY ENGINEERING LLP (REGISTERED NUMBER: OC357184)

BALANCE SHEET - continued
31 MAY 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 28 January 2025 and were signed by:





A M Weinel - Designated member

TURF MACHINERY ENGINEERING LLP (REGISTERED NUMBER: OC357184)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1. STATUTORY INFORMATION

Turf Machinery Engineering 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.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 2 (2023 - 4 ) .

TURF MACHINERY ENGINEERING LLP (REGISTERED NUMBER: OC357184)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 June 2023 117,222 3,953 90,926 3,418 215,519
Additions 116,880 - 25,875 2,127 144,882
Disposals - - (2,150 ) (788 ) (2,938 )
At 31 May 2024 234,102 3,953 114,651 4,757 357,463
DEPRECIATION
At 1 June 2023 67,365 3,302 74,026 2,418 147,111
Charge for year 41,684 162 10,622 1,585 54,053
Eliminated on disposal - - (1,863 ) (788 ) (2,651 )
At 31 May 2024 109,049 3,464 82,785 3,215 198,513
NET BOOK VALUE
At 31 May 2024 125,053 489 31,866 1,542 158,950
At 31 May 2023 49,857 651 16,900 1,000 68,408

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 4,458 40,038
Other debtors 6,393 11,376
10,851 51,414

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade creditors 210,195 197,111
Taxation and social security 15,911 872
Other creditors 4,181 4,567
230,287 202,550

7. LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a
winding up. There is no provision for specific legally enforceable protection afforded to creditors in such an
event. There are no restrictions or limitations on the ability of the members to reduce the amount of 'Members'
other interests'.