CJ & AW Smith Holdings LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC411572

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		-		5,000

			-		5,000
CURRENT ASSETS
Debtors	5	37		9,786
Cash at bank and in hand		24,914		110,311

		24,951		120,097
Creditors: Amounts Falling Due Within One Year	6	(1,812 )		(12,791 )

NET CURRENT ASSETS (LIABILITIES)			23,139		107,306

TOTAL ASSETS LESS CURRENT LIABILITIES			23,139		112,306

NET ASSETS ATTRIBUTABLE TO MEMBERS			23,139		112,306

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		129,746		109,251

			129,746		109,251

Equity
Members' other interests
Members' capital		3,055		3,055
Other reserves		(109,662)		-

			(106,607)		3,055

			23,139		112,306

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			129,746		109,251
Members' other interests			(106,607)		3,055

			23,139		112,306

Page 1

Page 2

CJ & AW Smith Holdings LLP

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 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 Andrew Smith

Designated Member

21/10/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

CJ & AW Smith Holdings LLP is a limited liability partnership, incorporated in England & Wales, registered number OC411572 . The Registered Office is 48 Shepherds Hill, Harold Wood, Romford, Essex, RM3 0ND.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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.

3. Average Number of Employees

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

4. Investments

	Unlisted
	£
Cost
As at 1 May 2024	5,000
Disposals	(5,000 )

As at 30 April 2025	-

Provision
As at 1 May 2024	-

As at 30 April 2025	-

Net Book Value
As at 30 April 2025	-

As at 1 May 2024	5,000

Page 3

Page 4

CJ & AW Smith Holdings LLP

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	9,786
Other taxes and social security	37	-

	37	9,786

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	214	214
Other taxes and social security	-	10,895
Other creditors	1,598	1,682

	1,812	12,791

Page 4