| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2025 |
| FOR |
| MOSSY LEA FARM LLP |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2025 |
| FOR |
| MOSSY LEA FARM LLP |
| MOSSY LEA FARM LLP (REGISTERED NUMBER: OC376097) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| for the year ended 31 March 2025 |
| Page |
| General Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| MOSSY LEA FARM LLP |
| GENERAL INFORMATION |
| for the year ended 31 March 2025 |
| DESIGNATED MEMBERS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| 23 Bull Plain |
| Hertford |
| Hertfordshire |
| SG14 1DX |
| MOSSY LEA FARM LLP (REGISTERED NUMBER: OC376097) |
| BALANCE SHEET |
| 31 March 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| and |
| NET ASSETS ATTRIBUTABLE TO MEMBERS |
4,450,665 |
4,072,758 |
| LOANS AND OTHER DEBTS DUE TO MEMBERS |
7 |
475,665 |
97,758 |
| MEMBERS' OTHER INTERESTS |
| Capital accounts | 3,975,000 | 3,975,000 |
| 4,450,665 | 4,072,758 |
| TOTAL MEMBERS' INTERESTS |
| Loans and other debts due to members | 7 | 475,665 | 97,758 |
| Members' other interests | 3,975,000 | 3,975,000 |
| Amounts due from members | 5 | (24,353 | ) | - |
| 4,426,312 | 4,072,758 |
| 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. |
| MOSSY LEA FARM LLP (REGISTERED NUMBER: OC376097) |
| BALANCE SHEET - continued |
| 31 March 2025 |
| The financial statements were approved by the members of the LLP and authorised for issue on |
| MOSSY LEA FARM LLP (REGISTERED NUMBER: OC376097) |
| NOTES TO THE FINANCIAL STATEMENTS |
| for the year ended 31 March 2025 |
| 1. | STATUTORY INFORMATION |
| Mossy Lea Farm 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 |
| Turnover |
| Turnover represents a share of farming sales, grants and rental income all on a receivable basis, excluding VAT. |
| Tangible fixed assets |
| Freehold property | - |
| Improvements to land | - |
| Woodlands and fencing | - |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| The freehold property and improvements to land are revalued annually to fair value and the aggregate surplus or deficit is transferred to profit and loss. No depreciation is therefore provided in respect of the freehold property or improvements to land. |
| 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. |
| Deferred grant |
| A grant receivable from the Forestry Commission under a Woodland Grant scheme is being credited to profit and loss over an eleven year period from 2014 which is the term of the contract. |
| 3. | EMPLOYEE INFORMATION |
| The average number of employees during the year was |
| MOSSY LEA FARM LLP (REGISTERED NUMBER: OC376097) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 31 March 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Woodlands |
| Freehold | Improvements | and | Plant and |
| property | to land | fencing | machinery |
| £ | £ | £ | £ |
| COST |
| At 1 April 2024 |
| Additions |
| At 31 March 2025 |
| DEPRECIATION |
| At 1 April 2024 |
| Charge for year |
| At 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| At 31 March 2024 |
| Fixtures |
| and | Motor | Computer |
| fittings | vehicles | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 April 2024 |
| Additions |
| At 31 March 2025 |
| DEPRECIATION |
| At 1 April 2024 |
| Charge for year |
| At 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| At 31 March 2024 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Amounts due from members | 24,353 | - |
| VAT |
| Prepayments and accrued income |
| MOSSY LEA FARM LLP (REGISTERED NUMBER: OC376097) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 31 March 2025 |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| Deferred grant | - | 6,716 |
| Social security and other taxes |
| Accrued expenses |
| 7. | LOANS AND OTHER DEBTS DUE TO MEMBERS |
| 2025 | 2024 |
| £ | £ |
| Amounts owed to members in respect of profits | 475,665 | 97,758 |
| Falling due within one year | 475,665 | 97,758 |
| Loans and other debts due to the member rank equally with debts due to ordinary unsecured creditors in the event of a winding up. |