REGISTERED NUMBER: OC326889 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

CMB PARKING LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

B Cookson Jnr

C Cookson

M Cookson

Mrs L Cookson

Mrs M A Cookson

Mrs H Cookson

REGISTERED OFFICE:

Chandler House

7 Ferry Road Office Park

Riversway

Preston

Lancashire

PR2 2YH

REGISTERED NUMBER:

OC326889 (England and Wales)

ACCOUNTANTS:

Wallwork Nelson & Johnson

Chandler House

7 Ferry Road Office Park

Riversway

Preston

Lancashire

PR2 2YH

SOLICITORS:

Brabners LLP

7-8 Chapel Street

Preston

PR1 8AN

FIXED ASSETS

Tangible assets

4

576,961

576,961

CURRENT ASSETS

Debtors

5

9,259

28,160

Cash at bank

14,774

7,939

24,033

36,099

CREDITORS

Amounts falling due within one year

6

10,878

29,008

NET CURRENT ASSETS

13,155

7,091

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

590,116

584,052

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

590,116

584,052

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

590,116

584,052

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 August 2025 and were signed by:

B Cookson Jnr - Designated member

C Cookson - Designated member

1.	STATUTORY INFORMATION

CMB Parking 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.

Turnover

Turnover is the amount derived from rental income stated net of Value Added Tax.

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 Car Park

-

not provided

Fixtures and fittings

-

25% on cost

Tangible fixed assets are stated at cost less accumulated depreciation and any provision for impairment in value.

No depreciation is provided on Land and Car Park property because the estimated residual value of the property is such that any depreciation charge would be immaterial.

Going concern

The members believe that the partnership has sufficient trade and financial resources to continue in operational existence for the foreseeable future. Thus the going concern basis of accounting in preparing the annual financial statements has been adopted.

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Land and

and

Car Park

fittings

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

576,961

14,816

591,777

DEPRECIATION

At 1 April 2024

and 31 March 2025

-

14,816

14,816

NET BOOK VALUE

At 31 March 2025

576,961

-

576,961

At 31 March 2024

576,961

-

576,961

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

8,340

27,377

Prepayments

919

783

9,259

28,160

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

VAT

288

3,622

Accruals and deferred income

10,590

25,386

10,878

29,008

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

No preference will be given to the Designated Members in relation to Loans and Other debtors due to Members in the event of a winding up order, over and above any unsecured creditors.

8.	RELATED PARTY DISCLOSURES

Throughout the year B Cookson Jnr and C Cookson were also Directors of B Cookson Limited and B C Cookson Holdings Limited, companies registered in England and Wales.

During the year, B Cookson Limited recharged costs to CMB Parking LLP of £4,450 (2023: £9,416).

9.	ULTIMATE CONTROLLING PARTY

The LLP is owned and controlled by the Designated Members, with no one individual member having overall control.