New Radiation (2008) LLP Accounts






New Radiation (2008) LLP

	Registered No. OC339064
	Information for Filing with the Registrar
		31 March 2025

at	31 March 2025

Registered No.			OC339064	Notes	2025	2024
					£	£
Fixed assets

	Tangible assets			6	3,564	4,455


					3,564	4,455
Current assets

	Debtors			7	-	2,199

	Cash at bank and in hand				13,905	4,670
					13,905	6,869
Creditors: Amounts falling due within one year				8	(8,595)	(15,790)
Net current assets/(liabilities)					5,310	(8,921)
Total assets less current liabilities					8,874	(4,466)
Creditors: Amounts falling due after more than one year				9	(9,650)	(6,000)

Net liabilities attributable to members					(776)	(10,466)

Represented by:

	Members' other interests


		Other reserves			(776)	(10,466)
					(776)	(10,466)

					(776)	(10,466)



These accounts have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

For the period ended 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) relating to small LLPs.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.

As permitted by section 444 (5A)of the Companies Act 2006 the members have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the members on 17 September 2025 and signed on its behalf by:
C.J.K. Yates
Designated member
17 September 2025

for the period ended 31 March 2025

General information

New Radiation (2008) LLP is a limited liability partnership and incorporated in England and Wales.

Its registered number is: OC339064

Its registered office is:

The Long Barn

Church Close

Todber

Dorset

DT10 1JH

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and in accordance with the Statement of Recommended Practice 'Accounting for Limited Liability Partnerships' issued in December 2018.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Members' remuneration and division of profits

Remuneration is paid to certain members under a contract of employment and is included as an expense in the profit and loss account.

In addition, the LLP agreement provides that fixed amounts, determined for each member each year, be paid to members, irrespective of the profits of the LLP. These amounts are included within members' remuneration charged as an expense.

Profits are treated as being available for discretionary division only if the the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Once agreement has been reached to divide the profits, a members' share in the profit or loss for the year is accounted for as an allocation of profits. Unallocated profits and losses remain included within 'other reserves'.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Motor vehicles

20% reducing balance

Furniture, fittings and equipment

20% reducing balance

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Change in length of the reporting period

The length of the reporting period has changed from 12 months to 8 months due to a change in the accounting reference date from 31 July to 31 March.

4	Information in relation to members
		2025	2024
		Number	Number
	The average number of members during the period :	2	2

5	Employees
		2025	2024
		Number	Number

	The average number of persons employed during the period was:	0	0

6	Tangible fixed assets
		Motor vehicles	Fixtures, fittings and equipment	Total
		£	£	£
	Cost
	At 1 August 2024	15,000	3,102	18,102




	At 31 March 2025	15,000	3,102	18,102
	Depreciation
	At 1 August 2024	11,155	2,492	13,647
	Charge for the year	769	122	891



	At 31 March 2025	11,924	2,614	14,538
	Net book values
	At 31 March 2025	3,076	488	3,564
	At 31 July 2024	3,845	610	4,455

7	Debtors
		2025	2024
		£	£





	Prepayments and accrued income	-	2,199
		-	2,199

8	Creditors:
	amounts falling due within one year
		2025	2024
		£	£
	Bank loans and overdrafts	5,295	4,892
	Other loans	-	5,250

	Trade creditors	672	2,706

	Other taxes and social security	1,974	2,195

	Accruals and deferred income	654	747
		8,595	15,790

9	Creditors:
	amounts falling due after more than one year
		2025	2024
		£	£
	Bank loans and overdrafts	2,400	6,000
	Other loans	7,250	-





		9,650	6,000

Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.