REGISTERED NUMBER: OC436465 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

J H BLACKBURN AND SON LLP

DESIGNATED MEMBERS:

A V Blackburn

R P Blackburn

REGISTERED OFFICE:

26 Park Road

Melton Mowbray

Leicestershire

LE13 1TT

BUSINESS ADDRESS:

Hose Lane Farm

Hose Lane

Harby

Melton Mowbray

Leicestershire

LE14 4BJ

REGISTERED NUMBER:

OC436465 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

26 Park Road

Melton Mowbray

Leicestershire

LE13 1TT

FIXED ASSETS

Property, plant and equipment

4

288,458

327,387

CURRENT ASSETS

Inventories

325,087

176,001

Debtors

5

31,662

74,154

Cash at bank

52,631

8,140

409,380

258,295

CREDITORS

Amounts falling due within one year

6

144,341

132,737

NET CURRENT ASSETS

265,039

125,558

TOTAL ASSETS LESS CURRENT LIABILITIES

553,497

452,945

CREDITORS

Amounts falling due after more than one year

7

11,663

54,284

NET ASSETS ATTRIBUTABLE TO MEMBERS

541,834

398,661

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

468,992

325,819

MEMBERS' OTHER INTERESTS

Capital accounts

72,842

72,842

541,834

398,661

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

468,992

325,819

Members' other interests

72,842

72,842

541,834

398,661

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 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:

A V Blackburn - Designated member

R P Blackburn - Designated member

1.	STATUTORY INFORMATION

J H Blackburn And Son 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.

Revenue

Revenue 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Poultry sheds

-

5% on cost

Plant and machinery

-

25% on reducing balance

Cattle sheds

-

2% on cost

Tractors and motor vehicles

-

25% on reducing balance

Solar panels

-

5% on cost

Inventories

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEE INFORMATION

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

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 April 2024

920,138

Additions

13,537

At 31 March 2025

933,675

DEPRECIATION

At 1 April 2024

592,751

Charge for year

52,466

At 31 March 2025

645,217

NET BOOK VALUE

At 31 March 2025

288,458

At 31 March 2024

327,387

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

59,250

DEPRECIATION

At 1 April 2024

22,642

Charge for year

9,152

At 31 March 2025

31,794

NET BOOK VALUE

At 31 March 2025

27,456

At 31 March 2024

36,608

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

24,902

62,457

Other debtors

6,760

11,697

31,662

74,154

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

56,070

40,312

Hire purchase contracts

12,412

12,413

Trade creditors

63,266

67,068

Other creditors

12,593

12,944

144,341

132,737

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,838

32,047

Hire purchase contracts

9,825

22,237

11,663

54,284

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loan

25,232

-

The bank loan is secured by a fixed and floating charge over all the property or undertaking of the business.

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank after other creditors who are unsecured at winding up.