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REGISTERED NUMBER: OC332286 (England and Wales)














Report of the Members and

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Charles Topham & Sons Trading LLP

Charles Topham & Sons Trading LLP (Registered number: OC332286)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

General Information 1

Report of the Members 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 5


Charles Topham & Sons Trading LLP

General Information
for the Year Ended 31 March 2025







DESIGNATED MEMBERS: Mr C R Topham
Houndhill Associates Limited





REGISTERED OFFICE: Kennedy House
31 Stamford Street
Altrincham
Cheshire
WA14 1ES





REGISTERED NUMBER: OC332286 (England and Wales)





ACCOUNTANTS: Thompson Wright (Hale) Limited
Chartered Accountants
Spring Court
Spring Road
Hale
Altrincham
Cheshire
WA14 2UQ

Charles Topham & Sons Trading LLP (Registered number: OC332286)

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 property development.

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

Mr C R Topham
Houndhill Associates Limited

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS
The loss for the year before members' remuneration and profit shares was £6,520 (2024 - £3,490 loss).

MEMBERS' INTERESTS

Members' Capital
The basis on which Members are invited to subscribe for capital is set out in the Members' Agreement. There is no unconditional obligation on the LLP to repay capital unless instructed by the members.

The members may draw such sums as they unanimously agree from time to time on account of profit. If any Member withdraws funds in excess of his profit share for an accounting year, that Member shall repay the excess drawings to the LLP immediately together with interest on the excess at an interest rate of 3% above the base lending rate.

Members' Profit Shares
Charles Topham & Sons Trading LLP does not have any Members whose remuneration is classed as an expense.

Profits/losses are allocated to members in line with the agreed proportions as set out in the Members' Agreement. All profits and losses will be allocated to Mr C R Topham.

ON BEHALF OF THE MEMBERS:





Mr C R Topham - Designated member


24 June 2025

Charles Topham & Sons Trading LLP (Registered number: OC332286)

Income Statement
for the Year Ended 31 March 2025

2025 2024
£    £   

TURNOVER 2,875 6,025

Cost of sales 30 30
GROSS PROFIT 2,845 5,995

Administrative expenses 9,365 9,485
OPERATING LOSS and
LOSS FOR THE FINANCIAL YEAR BEFORE
MEMBERS' REMUNERATION AND PROFIT SHARES
AVAILABLE FOR DISCRETIONARY DIVISION
AMONG MEMBERS



(6,520



)



(3,490



)

Charles Topham & Sons Trading LLP (Registered number: OC332286)

Balance Sheet
31 March 2025

2025 2024
Notes £    £   
CURRENT ASSETS
Debtors 4 13,496 7,478
Cash at bank 4,931 6,829
18,427 14,307
CREDITORS
Amounts falling due within one year 5 7,890 3,770
NET CURRENT ASSETS 10,537 10,537
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO MEMBERS 10,537 10,537

LOANS AND OTHER DEBTS DUE TO MEMBERS - -

MEMBERS' OTHER INTERESTS
Capital accounts 10,537 10,537
10,537 10,537

TOTAL MEMBERS' INTERESTS
Members' other interests 10,537 10,537
Amounts due from members 4 (11,587 ) (5,067 )
(1,050 ) 5,470

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.

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 24 June 2025 and were signed by:





Mr C R Topham - Designated member

Charles Topham & Sons Trading LLP (Registered number: OC332286)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Charles Topham & Sons Trading 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 presentation currency of the financial statements is the Pound Sterling (£).


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.

3. EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2024 - NIL).

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Amounts due from members 11,587 5,067
Prepayments and accrued income 1,909 2,411
13,496 7,478

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors - 834
Due to related parties 5,000 -
Accruals and deferred income 2,890 2,936
7,890 3,770