Little Swim Company LLP

	Page
LLP Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

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Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: OC398633

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		787		-

			787		-
CURRENT ASSETS
Debtors	6	22,368		28,556
Cash at bank and in hand		57,955		59,838

		80,323		88,394
Creditors: Amounts Falling Due Within One Year	7	(81,110 )		(88,394 )

NET CURRENT ASSETS (LIABILITIES)			(787 )		-

NET ASSETS ATTRIBUTABLE TO MEMBERS			-		-

REPRESENTED BY:
TOTAL MEMBERS' INTEREST
Amounts due from members			(12,480)		(17,545)

			(12,480)		(17,545)

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Little Swim Company 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

Ms Helen Brown

Designated Member

4 November 2025

The notes on pages 4 to 6 form part of these financial statements.

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Little Swim Company LLP

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Little Swim Company LLP is a limited liability partnership, incorporated in England & Wales, registered number OC398633 . The Registered Office is Ground Floor, 10 Market Place, Devizes, Wiltshire, SN10 1HT.

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. Going Concern Disclosure

The members have not identified any material uncertainties related to events or conditions that may cast significant doubt about the LLP's ability to continue as a going concern.

2.3. 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 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.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Computer software is amortised to the profit and loss account over its estimated economic life of five years.

2.5. 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:

Computer Equipment

4 years straight line

3. Average Number of Employees

Average number of employees, excluding members, during the year was as follows: NIL (2024: NIL)

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Little Swim Company LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2024	3,150

As at 31 March 2025	3,150

Amortisation
As at 1 April 2024	3,150

As at 31 March 2025	3,150

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2024	3,121
Additions	1,049
Disposals	(1,143 )

As at 31 March 2025	3,027

Depreciation
As at 1 April 2024	3,121
Provided during the period	262
Disposals	(1,143 )

As at 31 March 2025	2,240

Net Book Value
As at 31 March 2025	787

As at 1 April 2024	-

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	9,888	11,011
Other debtors	12,480	17,545

	22,368	28,556

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Little Swim Company LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,939	1,994
Other creditors	79,171	86,400

	81,110	88,394

Any amounts due to members would rank equally alongside the other unsecured creditors.

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Designated Members	Mrs Victoria Forman
	Ms Helen Brown

LLP Registration Number	OC398633

Registered Office	Ground Floor
	10 Market Place
	Devizes
	Wiltshire
	SN10 1HT

Accountants	The Alanbrookes Group Ltd
	Chartered Accountants
	24 The Glove Factory
	Holt
	Wiltshire
	BA14 6RL