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REGISTERED NUMBER: OC417401 (England and Wales)





UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2024

FOR

CAERLAVEROCK ESTATE LLP

CAERLAVEROCK ESTATE LLP (REGISTERED NUMBER: OC417401)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024










Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CAERLAVEROCK ESTATE LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2024







DESIGNATED MEMBERS: Mr Nigel Gordon Helm Draffan
The Estate of Lady Mary Herries
Lady Jane Lothian
Lady Clare Kerr
Mr David John Pennell





REGISTERED OFFICE: 25 St. Thomas Street
WINCHESTER
Hampshire
SO23 9HJ





REGISTERED NUMBER: OC417401 (England and Wales)





ACCOUNTANTS: Martin and Company
25 St Thomas Street
Winchester
Hampshire
SO23 9HJ

CAERLAVEROCK ESTATE LLP (REGISTERED NUMBER: OC417401)

BALANCE SHEET
31ST MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,442,598 1,066,877

CURRENT ASSETS
Stocks 459,068 435,274
Debtors 5 542,143 369,139
Cash at bank 256,886 139,001
1,258,097 943,414
CREDITORS
Amounts falling due within one year 6 1,420,306 1,145,785
NET CURRENT LIABILITIES (162,209 ) (202,371 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,280,389

864,506

CREDITORS
Amounts falling due after more than one
year

7

82,746

169,345
NET ASSETS ATTRIBUTABLE TO
MEMBERS

1,197,643

695,161

CAERLAVEROCK ESTATE LLP (REGISTERED NUMBER: OC417401)

BALANCE SHEET - continued
31ST MARCH 2024

2024 2023
Notes £    £    £    £   
LOANS AND OTHER DEBTS DUE TO
MEMBERS

-

-

MEMBERS' OTHER INTERESTS
Capital accounts 1,197,643 695,161
1,197,643 695,161

TOTAL MEMBERS' INTERESTS
Members' other interests 1,197,643 695,161
Amounts due from members 5 (363,596 ) (262,509 )
834,047 432,652

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 31st March 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.

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 31st January 2025 and were signed by:





Lady Clare Kerr - Designated member

CAERLAVEROCK ESTATE LLP (REGISTERED NUMBER: OC417401)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024


1. STATUTORY INFORMATION

Caerlaverock Estate 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 etc - 33% on cost and 25% 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 25 (2023 - 23 ) .

CAERLAVEROCK ESTATE LLP (REGISTERED NUMBER: OC417401)

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


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st April 2023 803,745 535,774 1,339,519
Additions 55,933 487,960 543,893
Disposals (1,807 ) (127,174 ) (128,981 )
At 31st March 2024 857,871 896,560 1,754,431
DEPRECIATION
At 1st April 2023 - 272,642 272,642
Charge for year - 98,171 98,171
Eliminated on disposal - (58,980 ) (58,980 )
At 31st March 2024 - 311,833 311,833
NET BOOK VALUE
At 31st March 2024 857,871 584,727 1,442,598
At 31st March 2023 803,745 263,132 1,066,877

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 23,676 94,834
Other debtors 518,467 274,305
542,143 369,139

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 43,788 22,295
Trade creditors 98,510 115,606
Taxation and social security 6,527 6,967
Other creditors 1,261,481 990,917
1,420,306 1,145,785

CAERLAVEROCK ESTATE LLP (REGISTERED NUMBER: OC417401)

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


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 13,333 23,333
Hire purchase contracts 69,413 9,633
Other creditors - 136,379
82,746 169,345