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Registered number: OC392650
HWD Site Services LLP
Unaudited Financial Statements
For The Year Ended 31 March 2025
Harrisons Accountancy Services
Grapha Farm
Caistor Road
Market Rasen
Lincolnshire
LN8 3FD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: OC392650
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 1,114
Tangible Assets 5 - 179
- 1,293
CURRENT ASSETS
Debtors 6 10 4,909
Cash at bank and in hand 1,541 6,435
1,551 11,344
Creditors: Amounts Falling Due Within One Year 7 (890 ) (12,620 )
NET CURRENT ASSETS (LIABILITIES) 661 (1,276 )
TOTAL ASSETS LESS CURRENT LIABILITIES 661 17
Creditors: Amounts Falling Due After More Than One Year 8 - (3,703 )
NET ASSETS/(LIABILITIES) ATTRIBUTABLE TO MEMBERS 661 (3,686 )
REPRESENTED BY:
Equity
Members' other interests
Other reserves 661 (3,686)
661 (3,686)
TOTAL MEMBERS' INTEREST
Amounts due from members (10) (10)
Members' other interests 661 (3,686)
651 (3,696)
Page 1
Page 2
For the year ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
Mr Daniel Rontree
Partner
21/07/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
HWD Site Services LLP is a limited liability partnership, incorporated in England & Wales, registered number OC392650 . The Registered Office is 2 Sadler Court, Lincoln, LN6 3RG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% reducing balance
Fixtures & Fittings 33% reducing balance
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was:
31 March 2025 31 March 2024
Sales, marketing and distribution 2 2
2 2
Page 3
Page 4
4. Intangible Assets
Other
£
Cost
As at 1 April 2024 1,114
Disposals (1,114 )
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 1,114
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 342 795 1,137
Disposals (342 ) (795 ) (1,137 )
As at 31 March 2025 - - -
Depreciation
As at 1 April 2024 213 745 958
Disposals (213 ) (745 ) (958 )
As at 31 March 2025 - - -
Net Book Value
As at 31 March 2025 - - -
As at 1 April 2024 129 50 179
6. Debtors
31 March 2025 31 March 2024
£ £
Due within one year
Trade debtors - 1,200
Prepayments and accrued income - 3,699
Amounts due from members 10 10
10 4,909
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 March 2024
£ £
Trade creditors - 4,500
Bank loans and overdrafts - 3,000
VAT 183 257
Accruals and deferred income 707 4,863
890 12,620
8. Creditors: Amounts Falling Due After More Than One Year
31 March 2025 31 March 2024
£ £
Bank loans - 3,703
Page 5