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REGISTERED NUMBER: OC376097 (England and Wales)













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: J S Young
Mossy Lea Farm Ventures Ltd





REGISTERED OFFICE: Cart Lodge
Harps Farm
Bedlars Green
Great Hallingbury
Hertfordshire
CM22 7TL





REGISTERED NUMBER: OC376097 (England and Wales)





ACCOUNTANTS: Wortons
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 3,842,891 3,830,052

CURRENT ASSETS
Debtors 5 258,476 131,973
Cash at bank 564,301 332,538
822,777 464,511
CREDITORS
Amounts falling due within one year 6 215,003 221,805
NET CURRENT ASSETS 607,774 242,706
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 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.

MOSSY LEA FARM LLP (REGISTERED NUMBER: OC376097)

BALANCE SHEET - continued
31 March 2025


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

In accordance with Section 444 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 Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 29 July 2025 and were signed by:





J S Young - Designated member

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
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 represents a share of farming sales, grants and rental income all on a receivable basis, excluding VAT.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided
Improvements to land - not provided
Woodlands and fencing - over the 11 year grant period from 2014
Plant and machinery - 20% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 20% on cost
Computer equipment - 25% on cost

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 2 (2024 - 2 ) .

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 3,719,621 82,304 95,471 148,036
Additions - - - 32,500
At 31 March 2025 3,719,621 82,304 95,471 180,536
DEPRECIATION
At 1 April 2024 - - 88,755 131,445
Charge for year - - 6,716 9,243
At 31 March 2025 - - 95,471 140,688
NET BOOK VALUE
At 31 March 2025 3,719,621 82,304 - 39,848
At 31 March 2024 3,719,621 82,304 6,716 16,591

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2024 21,785 36,788 2,389 4,106,394
Additions - - - 32,500
At 31 March 2025 21,785 36,788 2,389 4,138,894
DEPRECIATION
At 1 April 2024 20,050 33,711 2,381 276,342
Charge for year 627 3,075 - 19,661
At 31 March 2025 20,677 36,786 2,381 296,003
NET BOOK VALUE
At 31 March 2025 1,108 2 8 3,842,891
At 31 March 2024 1,735 3,077 8 3,830,052

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 29,125 36,340
Amounts due from members 24,353 -
VAT 21,794 2,767
Prepayments and accrued income 183,204 92,866
258,476 131,973

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 203,730 203,732
Deferred grant - 6,716
Social security and other taxes 2,939 2,745
Accrued expenses 8,334 8,612
215,003 221,805

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.