Elm Cottage Touring Park LLP

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

Registered number: OC400555

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		13,000
Tangible Assets	5		672,568		672,568

			672,568		685,568
CURRENT ASSETS
Debtors	6	3,197		-
Cash at bank and in hand		32,011		17,546

		35,208		17,546
Creditors: Amounts Falling Due Within One Year	7	(369,343 )		(386,051 )

NET CURRENT ASSETS (LIABILITIES)			(334,135 )		(368,505 )

TOTAL ASSETS LESS CURRENT LIABILITIES			338,433		317,063

Creditors: Amounts Falling Due After More Than One Year	8		(185,153 )		(204,011 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			153,280		113,052

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		153,280		113,052

			153,280		113,052

			153,280		113,052

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			153,280		113,052

			153,280		113,052

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Elm Cottage Touring Park 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 James Spencer

Designated Member

09/10/2025

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

1. General Information

Elm Cottage Touring Park LLP is a limited liability partnership, incorporated in England & Wales, registered number OC400555 . The Registered Office is Elm Cottage, Chester Lane, Winsford, Cheshire, CW7 2QJ.

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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. 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:

Freehold	0%
Plant & Machinery	20%
Fixtures & Fittings	20%

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	26,000
Additions	(13,000 )

As at 31 March 2025	13,000

Amortisation
As at 1 April 2024	13,000

As at 31 March 2025	13,000

...CONTINUED

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Elm Cottage Touring Park LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	13,000

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 April 2024	672,568	73,300	745,868

As at 31 March 2025	672,568	73,300	745,868

Depreciation
As at 1 April 2024	-	73,300	73,300

As at 31 March 2025	-	73,300	73,300

Net Book Value
As at 31 March 2025	672,568	-	672,568

As at 1 April 2024	672,568	-	672,568

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	3,197	-

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	108,307	85,878
Other creditors	222,553	268,090
Accruals and deferred income	38,483	32,083

	369,343	386,051

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

	2025	2024
	£	£
Other creditors	15,868	25,833
Other creditors (1)	69,285	78,178
Other creditors (2)	100,000	100,000

	185,153	204,011

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