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REGISTERED NUMBER: OC448808 (England and Wales)










TIRWEDD SUSTAINABLE GARDEN
AND TREE SERVICES LLP

REPORT OF THE MEMBERS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 SEPTEMBER 2024 TO 31 MARCH 2025






TIRWEDD SUSTAINABLE GARDEN
AND TREE SERVICES LLP (REGISTERED NUMBER: OC448808)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 SEPTEMBER 2024 TO 31 MARCH 2025




Page

General Information 1

Report of the Members 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 5


TIRWEDD SUSTAINABLE GARDEN
AND TREE SERVICES LLP

GENERAL INFORMATION
FOR THE PERIOD 1 SEPTEMBER 2024 TO 31 MARCH 2025







DESIGNATED MEMBERS: B Watson
Mrs I G C P H Watson





REGISTERED OFFICE: C/O Bevan Buckland LLP
Ground Floor
Cardigan House
Swansea
SA7 9LA





REGISTERED NUMBER: OC448808 (England and Wales)





ACCOUNTANTS: Bevan Buckland LLP
Ground Floor Cardigan House
Castle Court
Swansea Enterprise Park
Swansea
SA7 9LA

TIRWEDD SUSTAINABLE GARDEN
AND TREE SERVICES LLP (REGISTERED NUMBER: OC448808)

REPORT OF THE MEMBERS
FOR THE PERIOD 1 SEPTEMBER 2024 TO 31 MARCH 2025

The members present their report with the financial statements of the LLP for the period 1 September 2024 to 31 March 2025.

PRINCIPAL ACTIVITY
The principal activity of the LLP in the period under review was that of garden & tree services.

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

B Watson
Mrs I G C P H Watson

RESULTS FOR THE PERIOD AND ALLOCATION TO MEMBERS
The profit for the period before members' remuneration and profit shares was £65,113 (2024 - £73,176 profit).

MEMBERS' INTERESTS

ON BEHALF OF THE MEMBERS:





B Watson - Designated member


26 June 2025

TIRWEDD SUSTAINABLE GARDEN
AND TREE SERVICES LLP (REGISTERED NUMBER: OC448808)

INCOME STATEMENT
FOR THE PERIOD 1 SEPTEMBER 2024 TO 31 MARCH 2025

Period Period
1.9.24 23.8.23
to to
31.3.25 31.8.24
Notes £    £   

TURNOVER 263,819 259,488

Cost of sales (136,602 ) (132,146 )
GROSS PROFIT 127,217 127,342

Distribution costs - (500 )
Administrative expenses (59,406 ) (48,003 )
OPERATING PROFIT 4 67,811 78,839


Interest payable and similar expenses (2,698 ) (5,663 )
PROFIT FOR THE FINANCIAL PERIOD
BEFORE MEMBERS' REMUNERATION AND
PROFIT SHARES AVAILABLE FOR
DISCRETIONARY DIVISION AMONG
MEMBERS




65,113




73,176

TIRWEDD SUSTAINABLE GARDEN
AND TREE SERVICES LLP (REGISTERED NUMBER: OC448808)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 55,567 62,656

CURRENT ASSETS
Stocks 4,319 11,710
Debtors 6 14,724 8,634
Cash at bank 31,863 4,681
50,906 25,025
CREDITORS
Amounts falling due within one year 7 19,702 6,812
NET CURRENT ASSETS 31,204 18,213
TOTAL ASSETS LESS CURRENT
LIABILITIES

86,771

80,869

CREDITORS
Amounts falling due after more than one year 8 37,400 41,059
NET ASSETS ATTRIBUTABLE TO MEMBERS 49,371 39,810

LOANS AND OTHER DEBTS DUE TO
MEMBERS

9

49,371

39,810

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 9 49,371 39,810

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 period 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.

The financial statements have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 26 June 2025 and were signed by:




B Watson - Designated member

TIRWEDD SUSTAINABLE GARDEN
AND TREE SERVICES LLP (REGISTERED NUMBER: OC448808)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 SEPTEMBER 2024 TO 31 MARCH 2025

1. STATUTORY INFORMATION

Tirwedd Sustainable Garden and Tree Services 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 & Machinery - 25% Reducing Balance
Motor Equipment - 25% Reducing Balance
Computer Equipment - 3 Year Straight Line Basis

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 period was 2 (2024 - NIL ) .

4. OPERATING PROFIT

The operating profit is stated after charging:

Period Period
1.9.24 23.8.23
to to
31.3.25 31.8.24
£    £   
Depreciation - owned assets 9,266 10,183

TIRWEDD SUSTAINABLE GARDEN
AND TREE SERVICES LLP (REGISTERED NUMBER: OC448808)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 SEPTEMBER 2024 TO 31 MARCH 2025

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 September 2024 3,500 69,339 72,839
Additions - 2,177 2,177
At 31 March 2025 3,500 71,516 75,016
DEPRECIATION
At 1 September 2024 - 10,183 10,183
Charge for period - 9,266 9,266
At 31 March 2025 - 19,449 19,449
NET BOOK VALUE
At 31 March 2025 3,500 52,067 55,567
At 31 August 2024 3,500 59,156 62,656

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 11,919 1,684
Other debtors 2,805 6,950
14,724 8,634

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 5,509 5,458
Taxation and social security 12,841 -
Other creditors 1,352 1,354
19,702 6,812

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 37,400 41,059

9. 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 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.