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REGISTERED NUMBER: OC377748 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 March 2025

for

Manston Forests LLP

Manston Forests LLP (Registered number: OC377748)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

General Information | 1 |

Chartered Accountants' Report | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 5 |

Manston Forests LLP

General Information

for the Year Ended 31 March 2025

| DESIGNATED MEMBERS: | Mr S N H Boardman - Weston

| Mr J A W Boardman - Weston

| REGISTERED OFFICE: | 1 St Helen's Court

| North Street

| Ashby-de-la-Zouch

| Leicestershire

| LE65 1HS

| REGISTERED NUMBER: | OC377748 (England and Wales)

| ACCOUNTANTS: | The Rowleys Partnership Ltd

| Chartered Accountants

| Charnwood House

| Harcourt Way

| Meridian Business Park

| Leicester

| Leicestershire

| LE19 1WP

Chartered Accountants' Report to the Members

on the Unaudited Financial Statements of

Manston Forests LLP

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Manston Forests LLP for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of Manston Forests LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Manston Forests LLP and state those matters that we have agreed to state to the members of Manston Forests LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Manston Forests LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Manston Forests LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Manston Forests LLP. You consider that Manston Forests LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Manston Forests LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

22 September 2025

Manston Forests LLP (Registered number: OC377748)

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 5,043,756 |  | 5,043,756 |  |

CURRENT ASSETS

Debtors | 5 | 3,959 |  | 133,396 |  |

Cash at bank | 1,091,704 |  | 4,399,437 |  |

1,095,663 |  | 4,532,833 |  |

CREDITORS

Amounts falling due within one year | 6 | 14,784 |  | 16,991 |  |

NET CURRENT ASSETS | 1,080,879 |  | 4,515,842 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 6,124,635 |  | 9,559,598 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 7 | 6,124,633 |  | 9,559,596 |  |

MEMBERS' OTHER INTERESTS

Capital accounts | 2 |  | 2 |  |

6,124,635 |  | 9,559,598 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 7 | 6,124,633 |  | 9,559,596 |  |

Members' other interests | 2 |  | 2 |  |

6,124,635 |  | 9,559,598 |  |

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.

Manston Forests LLP (Registered number: OC377748)

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 22 September 2025 and were signed by:

Mr J A W Boardman - Weston - Designated member

Mr S N H Boardman - Weston - Designated member

Manston Forests LLP (Registered number: OC377748)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Manston Forests 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 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.

| Land and buildings | - | not provided

| Land and buildings represents forestry land. Depreciation is not provided as the assets are primarily land related.

| Government grants

| Government grants are recognised at the fair value of the grant received or receivable when there is reasonable assurance that the LLP will comply with conditions attaching to them and the grants will be received using the accrual model.

3. | EMPLOYEE INFORMATION

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

4. | TANGIBLE FIXED ASSETS

| Land and

| buildings

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 5,043,756 |  |

| NET BOOK VALUE

| At 31 March 2025 | 5,043,756 |  |

| At 31 March 2024 | 5,043,756 |  |

Manston Forests LLP (Registered number: OC377748)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | - |  | 119,090 |  |

| Other debtors | 3,959 |  | 14,306 |  |

3,959 |  | 133,396 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade creditors | 6,450 |  | 9,491 |  |

| Other creditors | 8,334 |  | 7,500 |  |

14,784 |  | 16,991 |  |

7. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| Amounts included in loans and other debts due to members rank on par with other creditors.