Wood Hall Land LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: OC355512

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		911,413		951,807

			911,413		951,807
CURRENT ASSETS
Debtors	5	953,211		752,422
Cash at bank and in hand		23,514		19,051

		976,725		771,473
Creditors: Amounts Falling Due Within One Year	6	(60,469 )		(58,319 )

NET CURRENT ASSETS (LIABILITIES)			916,256		713,154

TOTAL ASSETS LESS CURRENT LIABILITIES			1,827,669		1,664,961

Creditors: Amounts Falling Due After More Than One Year	7		-		(13,574 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			1,827,669		1,651,387

REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability		100,100		100,100
Other amounts		1,727,569		1,551,287

			1,827,669		1,651,387

			1,827,669		1,651,387

TOTAL MEMBERS' INTEREST
Loans and other debts due to members			1,827,669		1,651,387

			1,827,669		1,651,387

Page 1

Page 2

Wood Hall Land LLP

Balance Sheet (continued)

As At 31 March 2025

For the 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 applicable to LLPs subject to the small LLPs regime.)

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

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

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr A L Cohen

Designated Member

10 October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Wood Hall Land LLP is a limited liability partnership, incorporated in England & Wales, registered number OC355512 . The Registered Office is Wood Hall Farm Office, Woodhall Lane, Shenley, WD7 9AA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	4% reducing balance
Office equipment	25% reducing balance
Motor Vehicles	20% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the LLP. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Financial Instruments

The company only uses basis financial instruments.

Basic financial assets such as debtors and bank balances are initially measured at transaction price, unless the arrangement constitutes a financing transaction, where the value is measured at the present value of future receipts, discounted at a market rate of interest.

Basic financial liabilities such as trade creditors, bank loans and other loans are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future payments, discounted at a market rate of interest.

Financial assets and liabilities are only offset where there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis.

2.6. Pensions

The LLP operates a defined pension contribution scheme. Contributions are charged to the Profit and Loss Account as they become payable in accordance with the rules of the scheme.

Page 3

Page 4

Wood Hall Land LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. Members' remuneration and division of profits

The LLP divides profits automatically, and these are recognised as 'Members' remuneration charged as an expense'. In the event of the LLP making losses, these are also divided automiatically and recognised as a credit amount of the same heading.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 2 (2024: 2)

4. Tangible Assets

	Land & Property
	Leasehold	Office equipment	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 April 2024	1,002,770	34,701	33,038	1,070,509
Additions	-	2,761	-	2,761

As at 31 March 2025	1,002,770	37,462	33,038	1,073,270

Depreciation
As at 1 April 2024	78,049	24,531	16,122	118,702
Provided during the period	36,989	2,783	3,383	43,155

As at 31 March 2025	115,038	27,314	19,505	161,857

Net Book Value
As at 31 March 2025	887,732	10,148	13,533	911,413

As at 1 April 2024	924,721	10,170	16,916	951,807

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Motor Vehicles	13,533	16,916

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	187,577	38,175
Other debtors	765,634	714,247

	953,211	752,422

Page 4

Page 5

Wood Hall Land LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	13,821	3,844
Trade creditors	11,863	40,320
Bank loans and overdrafts	5,206	4,958
Other creditors	2,500	6,165
Taxation and social security	27,079	3,032

	60,469	58,319

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	13,574

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	13,821	3,844
Later than one year and not later than five years	-	13,574

	13,821	17,418

	13,821	17,418

9. Loans and other debts due to members

Loans and other debts due to members of £1,827,669 (2024: £1,651,387) rank equally with debts due to ordinary creditors in the event of a winding up.

Page 5