Silverfin false false 31/03/2025 01/04/2024 31/03/2025 S Blanch 20/05/2015 R Kent 20/05/2015 G Maclean 20/05/2015 N J Morris 20/05/2015 29 September 2025 OC400003 2025-03-31 OC400003 bus:Director1 2025-03-31 OC400003 bus:Director2 2025-03-31 OC400003 bus:Director3 2025-03-31 OC400003 bus:Director4 2025-03-31 OC400003 2024-03-31 OC400003 core:CurrentFinancialInstruments 2025-03-31 OC400003 core:CurrentFinancialInstruments 2024-03-31 OC400003 core:LandBuildings 2024-03-31 OC400003 core:PlantMachinery 2024-03-31 OC400003 core:Vehicles 2024-03-31 OC400003 core:LandBuildings 2025-03-31 OC400003 core:PlantMachinery 2025-03-31 OC400003 core:Vehicles 2025-03-31 OC400003 2024-04-01 2025-03-31 OC400003 bus:FilletedAccounts 2024-04-01 2025-03-31 OC400003 bus:SmallEntities 2024-04-01 2025-03-31 OC400003 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 OC400003 bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC400003 bus:Director1 2024-04-01 2025-03-31 OC400003 bus:Director2 2024-04-01 2025-03-31 OC400003 bus:Director3 2024-04-01 2025-03-31 OC400003 bus:Director4 2024-04-01 2025-03-31 OC400003 core:LandBuildings core:BottomRangeValue 2024-04-01 2025-03-31 OC400003 core:LandBuildings core:TopRangeValue 2024-04-01 2025-03-31 OC400003 core:PlantMachinery 2024-04-01 2025-03-31 OC400003 core:Vehicles 2024-04-01 2025-03-31 OC400003 2023-05-01 2024-03-31 OC400003 core:LandBuildings 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Company No: OC400003 (England and Wales)

# ROUNDSTONE CARAVAN DEPOT LLP

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

ROUNDSTONE CARAVAN DEPOT LLP

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

ROUNDSTONE CARAVAN DEPOT LLP

## LIMITED LIABILITY PARTNERSHIP INFORMATION

For the financial year ended 31 March 2025
ROUNDSTONE CARAVAN DEPOT LLP

## LIMITED LIABILITY PARTNERSHIP INFORMATION (continued)

For the financial year ended 31 March 2025

Designated members | S Blanch
| R Kent
| G Maclean
| N J Morris

Registered office | Roundstone Caravans
| Worthing Road
| Southwater
| Horsham
| West Sussex
| RH13 9JG
| United Kingdom

Registered number | OC400003 (England and Wales)

Accountant | Kreston Reeves LLP
| Springfield House
| Springfield Road
| Horsham
| West Sussex
| RH12 2RG

ROUNDSTONE CARAVAN DEPOT LLP

## BALANCE SHEET

As at 31 March 2025
ROUNDSTONE CARAVAN DEPOT LLP

## BALANCE SHEET (continued)

As at 31 March 2025

| Note | 31.03.2025 |  | 31.03.2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 3,378,491 |  | 3,358,070
|  | 3,378,491 |  | 3,358,070
Current assets |  |  |  |
Stocks |  | 440,264 |  | 548,617
Debtors | 4 | 70,254 |  | 22,322
Cash at bank and in hand |  | 589,375 |  | 451,043
|  | 1,099,893 |  | 1,021,982
Creditors: amounts falling due within one year | 5 | ( 481,805) |  | ( 562,514)
Net current assets |  | 618,088 |  | 459,468
Total assets less current liabilities |  | 3,996,579 |  | 3,817,538
Net assets attributable to members |  | 3,996,579 |  | 3,817,538
Represented by |  |  |  |
Loans and other debts due to members within one year |  |  |  |
Other amounts | 7 | 3,996,579 |  | 3,817,538
|  | 3,996,579 |  | 3,817,538
Members' other interests |  |  |  |
|  | 0 |  | 0
|  | 3,996,579 |  | 3,817,538
Total members' interests |  |  |  |
Loans and other debts due to members |  | 3,996,579 |  | 3,817,538
|  | 3,996,579 |  | 3,817,538

For the financial year ending 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.

Members' responsibilities:

- The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime and a copy of the Statement of Comprehensive Income has not been delivered.

The financial statements of Roundstone Caravan Depot LLP (registered number: OC400003) were approved and authorised for issue by the Board of Directors on 29 September 2025. They were signed on its behalf by:

R Kent Designated member |

ROUNDSTONE CARAVAN DEPOT LLP

## RECONCILIATION OF MEMBERS' INTERESTS

For the financial year ended 31 March 2025
ROUNDSTONE CARAVAN DEPOT LLP

## RECONCILIATION OF MEMBERS' INTERESTS (continued)

For the financial year ended 31 March 2025

| DEBT Loans and other debts due to members less any amounts due from members in debtors | Total members' interests
--- | --- | ---
| Other amounts | Total
| £ | £
Amounts due to members | 3,822,899 |
Balance at 01 May 2023 | 3,822,899 | 3,822,899
Members' remuneration charged as an expense, including employment and retirement benefit costs | 304,175 | 304,175
Members' interest after result for the financial year/period | 4,127,074 | 4,127,074
Drawings | (309,536) | (309,536)
Amounts due to members | 3,817,538 |
Balance at 31 March 2024 | 3,817,538 | 3,817,538
Members' remuneration charged as an expense, including employment and retirement benefit costs | 567,717 | 567,717
Members' interest after result for the financial year/period | 4,385,255 | 4,385,255
Drawings | (388,676) | (388,676)
Amounts due to members | 3,996,579 |
Balance at 31 March 2025 | 3,996,579 | 3,996,579

There are no existing restrictions or limitations which impact the ability of the members of the LLP to reduce the amount of Members' other interests

ROUNDSTONE CARAVAN DEPOT LLP

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
ROUNDSTONE CARAVAN DEPOT LLP

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

##### General information and basis of accounting

Roundstone Caravan Depot LLP is a limited liability partnership, incorporated in the United Kingdom under the Limited Liability Partnerships Act 2000 and is registered in England and Wales. The address of the LLP's registered office is Roundstone Caravans, Worthing Road, Southwater, , Horsham, West Sussex, RH13 9JG, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Limited Liability Partnerships Act 2000 as applicable to companies subject to the small companies regime and the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships issued in December 2021 (SORP 2022).
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the LLP and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Employee benefits

Defined contribution schemes
The LLP operates a defined contribution scheme. The amount charged to the Statement of Comprehensive Income in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Finance costs

Finance costs are charged to the Statement of Comprehensive Income over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 30 - 50 years straight line
Plant and machinery | 10 - 15 % reducing balance
Vehicles | 15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### 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, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

#####

#### 2. Employees

| Year ended 31.03.2025 |  | Period from 01.05.2023 to 31.03.2024
| Number |  | Number
Monthly average number of persons employed by the LLP during the year | 8 |  | 8

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery |  | Vehicles |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 April 2024 | 3,356,510 |  | 95,026 |  | 26,131 |  | 3,477,667
Additions | 0 |  | 5,995 |  | 36,825 |  | 42,820
At 31 March 2025 | 3,356,510 |  | 101,021 |  | 62,956 |  | 3,520,487
Accumulated depreciation |  |  |  |  |  |  |
At 01 April 2024 | 52,275 |  | 45,012 |  | 22,310 |  | 119,597
Charge for the financial year | 13,970 |  | 7,474 |  | 955 |  | 22,399
At 31 March 2025 | 66,245 |  | 52,486 |  | 23,265 |  | 141,996
Net book value |  |  |  |  |  |  |
At 31 March 2025 | 3,290,265 |  | 48,535 |  | 39,691 |  | 3,378,491
At 31 March 2024 | 3,304,235 |  | 50,014 |  | 3,821 |  | 3,358,070

#### 4. Debtors

| 31.03.2025 |  | 31.03.2024
| £ |  | £
Trade debtors | 22,770 |  | 6,731
Prepayments and accrued income | 40,027 |  | 12,208
VAT recoverable | 7,457 |  | 3,383
| 70,254 |  | 22,322

#### 5. Creditors: amounts falling due within one year

| 31.03.2025 |  | 31.03.2024
| £ |  | £
Trade creditors | 51,105 |  | 150,741
Accruals and deferred income | 424,029 |  | 405,145
Other taxation and social security | 6,671 |  | 6,628
| 481,805 |  | 562,514

#### 6. Financial commitments

Pensions

The LLP operates a defined contribution pension scheme for the members and employees. The assets of the scheme are held separately from those of the LLP in an independently administered fund.

The pension cost charge represents contributions payable by the entity to the fund and amounted to £6,249 (2024 - £5,984) Contributions totalling £nil (2024 - £nil) were payable to the fund at the balance sheet date.

#### 7. Loans and other debtors due to members

| 31.03.2025 |  | 31.03.2024
| £ |  | £
Other amounts due to members | 3,996,579 |  | 3,817,538

Loans and other debts due to members are repayable on demand and are therefore considered to be falling due within one year.
Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.