IRIS Accounts Production v25.1.3.33 SO305613 designated member 1.4.24 31.3.25 31.3.25 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSO3056132024-03-31SO3056132025-03-31SO3056132024-04-012025-03-31SO3056132023-03-31SO3056132023-04-012024-03-31SO3056132024-03-31SO305613ns15:Scotland2024-04-012025-03-31SO305613ns14:PoundSterling2024-04-012025-03-31SO305613ns10:PartnerLLP12024-04-012025-03-31SO305613ns10:LimitedLiabilityPartnershipLLP2024-04-012025-03-31SO305613ns10:SmallEntities2024-04-012025-03-31SO305613ns10:AuditExemptWithAccountantsReport2024-04-012025-03-31SO305613ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-31SO305613ns10:LimitedLiabilityPartnershipsSORP2024-04-012025-03-31SO305613ns10:AbridgedAccounts2024-04-012025-03-31SO30561312024-04-012025-03-31SO305613ns10:PartnerLLP22024-04-012025-03-31SO305613ns10:RegisteredOffice2024-04-012025-03-31SO305613ns5:CurrentFinancialInstruments2025-03-31SO305613ns5:CurrentFinancialInstruments2024-03-31SO305613ns5:Non-currentFinancialInstruments2025-03-31SO305613ns5:Non-currentFinancialInstruments2024-03-31SO305613ns5:NetGoodwill2024-04-012025-03-31SO305613ns5:IntangibleAssetsOtherThanGoodwill2024-04-012025-03-31SO305613ns5:OwnedAssets2024-04-012025-03-31SO305613ns5:OwnedAssets2023-04-012024-03-31SO305613ns5:NetGoodwill2023-04-012024-03-31
REGISTERED NUMBER: SO305613 (Scotland)




















REPORT OF THE MEMBERS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

WORKTOP DISTRIBUTION SERVICES LLP

WORKTOP DISTRIBUTION SERVICES LLP (REGISTERED NUMBER: SO305613)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025




Page

General Information 1

Report of the Members 2

Income Statement 3

Abridged Balance Sheet 4

Notes to the Financial Statements 6


WORKTOP DISTRIBUTION SERVICES LLP

GENERAL INFORMATION
for the Year Ended 31 March 2025







DESIGNATED MEMBERS: Mrs T M Earl
S E Earl



REGISTERED OFFICE: 22 Backbrae Street
Kilsyth
Glasgow
G65 0NH



REGISTERED NUMBER: SO305613 (Scotland)



ACCOUNTANTS: Curle & Co
Chartered Accountants
22 Backbrae Street
Kilsyth
G65 0NH



BANKERS: Royal Bank of Scotland
18 Tay Walk
Cumbernauld
G67 1DE

WORKTOP DISTRIBUTION SERVICES LLP (REGISTERED NUMBER: SO305613)

REPORT OF THE MEMBERS
for the Year Ended 31 March 2025

The members present their report with the financial statements of the LLP for the year ended 31 March 2025.

PRINCIPAL ACTIVITY
The principal activity of the LLP in the year under review was that of worktop supply.

DESIGNATED MEMBERS
The designated members during the year under review were:

Mrs T M Earl
S E Earl

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS
The profit for the year before members' remuneration and profit shares was £27,103 (2024 - £82 loss).

MEMBERS' INTERESTS

ON BEHALF OF THE MEMBERS:





S E Earl - Designated member


30 May 2025

WORKTOP DISTRIBUTION SERVICES LLP (REGISTERED NUMBER: SO305613)

INCOME STATEMENT
for the Year Ended 31 March 2025

31.3.25 31.3.24
Notes £    £   

TURNOVER 473,749 404,251

Cost of sales 239,219 232,961
GROSS PROFIT 234,530 171,290

Administrative expenses 203,815 168,442
OPERATING PROFIT 4 30,715 2,848

Interest receivable and similar income 3 20
30,718 2,868

Interest payable and similar expenses 3,615 2,950
PROFIT/(LOSS) FOR THE FINANCIAL
YEAR BEFORE MEMBERS'
REMUNERATION AND PROFIT
SHARES AVAILABLE FOR
DISCRETIONARY DIVISION AMONG
MEMBERS





27,103





(82





)

WORKTOP DISTRIBUTION SERVICES LLP (REGISTERED NUMBER: SO305613)

ABRIDGED BALANCE SHEET
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Intangible assets 5 10,000 20,000
Tangible assets 6 14,151 88,867
24,151 108,867

CURRENT ASSETS
Stocks 34,097 38,412
Debtors 149,646 78,978
Cash at bank and in hand 351 20,714
184,094 138,104
CREDITORS
Amounts falling due within one year 84,749 99,177
NET CURRENT ASSETS 99,345 38,927
TOTAL ASSETS LESS CURRENT
LIABILITIES

123,496

147,794

CREDITORS
Amounts falling due after more than one
year

123,496

147,794
NET LIABILITIES ATTRIBUTABLE TO
MEMBERS

-

-

LOANS AND OTHER DEBTS DUE TO
MEMBERS

-

-

TOTAL MEMBERS' INTERESTS
Amounts due from members (137,244 ) (72,393 )

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 March 2025.

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.

WORKTOP DISTRIBUTION SERVICES LLP (REGISTERED NUMBER: SO305613)

ABRIDGED BALANCE SHEET - continued
31 March 2025


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 Balance Sheet for the year ended 31 March 2025 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 30 May 2025 and were signed by:





S E Earl - Designated member

WORKTOP DISTRIBUTION SERVICES LLP (REGISTERED NUMBER: SO305613)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Worktop Distribution Services LLP is registered in Scotland. 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 and revenue recognition
Turnover represents net invoiced sales of goods and services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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

Financial instruments
The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments.

Basic financial instruments are initially recognised at transaction value and subsequently measured at their
settlement value.

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 3 (2024 - 3 ) .

WORKTOP DISTRIBUTION SERVICES LLP (REGISTERED NUMBER: SO305613)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

4. OPERATING PROFIT

The operating profit is stated after charging:

31.3.25 31.3.24
£    £   
Depreciation - owned assets 4,717 6,290
Goodwill amortisation 10,000 10,000

5. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2024
and 31 March 2025 100,000
AMORTISATION
At 1 April 2024 80,000
Amortisation for year 10,000
At 31 March 2025 90,000
NET BOOK VALUE

At 31 March 2025 10,000
At 31 March 2024 20,000

6. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2024 128,691
Disposals (69,999 )
At 31 March 2025 58,692
DEPRECIATION
At 1 April 2024 39,824
Charge for year 4,717
At 31 March 2025 44,541
NET BOOK VALUE
At 31 March 2025 14,151
At 31 March 2024 88,867