Registrar

Registration number: 08443799

Sutherland Partners Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Sutherland Partners Limited

Company Information

Directors

HR Elliott SM O'Dell M Sharifi

Company secretary

HR Elliott

Registered office

3 Warners Mill Silks Way Braintree Essex CM7 3GB

Solicitors

Prettys Solicitors LLP Elm House 25 Elm Street Ipswich Suffolk IP1 2AD

Bankers

Barclays bank plc Stowmarket Library Milton Road Stowmarket Suffolk IP14 1EX

Accountants

Lambert Chapman LLP Chartered Accountants3 Warners Mill Silks Way Braintree Essex CM7 3GB

Sutherland Partners Limited

(Registration number: 08443799)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	90,240	90,240
Tangible assets	5	279	371
		90,519	90,611
Current assets
Debtors	6	5	-
Cash at bank and in hand		3,595	5,331
		3,600	5,331
Creditors: Amounts falling due within one year	7	(187,166)	(186,028)
Net current liabilities		(183,566)	(180,697)
Total assets less current liabilities		(93,047)	(90,086)
Provisions for liabilities		(53)	(93)
Net liabilities		(93,100)	(90,179)
Capital and reserves
Called up share capital	8	100	100
Retained earnings		(93,200)	(90,279)
Shareholders' deficit		(93,100)	(90,179)

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 October 2025 and signed on its behalf by:
 

HR Elliott
Company secretary and director

Sutherland Partners Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office and principle place of business is: 3 Warners Mill Silks Way, Braintree, Essex, CM7 3GB, England.

These financial statements were authorised for issue by the Board on 16 October 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with FRS 102 Section 1A smaller entities 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

These financial statements are presented in Sterling (£), which is the company's functional currency.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities.

Tax

Current Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised on temporary material differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% Reducing balance method

Sutherland Partners Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Intangible assets

Separately acquired patents are shown at historical cost.

Development costs in connection with the development of animal birthing products are shown at historical costs


Patents, development costs and other intangible assets that have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

The development costs relate to a product which is currently being brought to the market. Amortisation will start when sales commence and charged over the sales life of the product. Full amortisation will be charged if a product does not go into production.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Share capital

Ordinary shares are classified as equity.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

Sutherland Partners Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Intangible assets

	Trademarks, patents and licenses  £	Development costs £	Total £
Cost or valuation
At 1 April 2024	10,104	80,136	90,240
At 31 March 2025	10,104	80,136	90,240
Amortisation
Carrying amount
At 31 March 2025	10,104	80,136	90,240
At 31 March 2024	10,104	80,136	90,240

Revalued assets for the year ended 31 March 2025

5	Tangible assets

	Office equipment  £	Total £
Cost or valuation
At 1 April 2024	1,407	1,407
At 31 March 2025	1,407	1,407
Depreciation
At 1 April 2024	1,036	1,036
Charge for the year	92	92
At 31 March 2025	1,128	1,128
Carrying amount
At 31 March 2025	279	279
At 31 March 2024	371	371

6

Debtors

	2025 £	2024 £
Other debtors	5	-
	5	-

Sutherland Partners Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	-	23
Other creditors	185,991	185,055
Accruals and deferred income	1,175	950
	187,166	186,028

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100