REGISTERED NUMBER: OC417754 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

FOR

LOTTSTONE LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

SA Sanders

Ms H M Sanders

REGISTERED OFFICE:

7 Sheep Street

Wellingborough

Northamptonshire

NN8 1BL

REGISTERED NUMBER:

OC417754 (England and Wales)

ACCOUNTANTS:

Bewers Turner & Co LLP

Chartered Accountants

Portland House

11-13 Station Road

Kettering

Northamptonshire

NN15 7HH

FIXED ASSETS

Tangible assets

4

30,709

38,386

CURRENT ASSETS

Debtors

5

16,120

11,884

Cash at bank

3,237

14,146

19,357

26,030

CREDITORS

Amounts falling due within one year

6

18,332

20,928

NET CURRENT ASSETS

1,025

5,102

TOTAL ASSETS LESS CURRENT LIABILITIES

31,734

43,488

CREDITORS

Amounts falling due after more than one year

7

28,563

35,057

NET ASSETS ATTRIBUTABLE TO MEMBERS

3,171

8,431

LOANS AND OTHER DEBTS DUE TO MEMBERS

10

3,171

8,431

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

10

3,171

8,431

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 30th June 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 9th October 2025 and were signed by:

SA Sanders - Designated member

1.	STATUTORY INFORMATION

Lottstone 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 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.

Plant and machinery etc

-

25% on cost and 20% on reducing balance

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st July 2024

and 30th June 2025

54,072

DEPRECIATION

At 1st July 2024

15,686

Charge for year

7,677

At 30th June 2025

23,363

NET BOOK VALUE

At 30th June 2025

30,709

At 30th June 2024

38,386

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

12,250

8,500

Other debtors

3,870

3,384

16,120

11,884

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 8)

6,494

6,165

Taxation and social security

-

771

Other creditors

11,838

13,992

18,332

20,928

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 8)

28,563

35,057

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

6,494

6,165

Between one and five years

28,563

35,057

35,057

41,222

Non-cancellable

operating leases

2025

2024

£

£

Within one year

13,336

3,300

Between one and five years

42,900

-

56,236

3,300

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

35,057

41,222

Amounts due in relation to hire purchase contracts are secured against the assets concerned.

10.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members would rank after all other creditors.