REGISTERED NUMBER: OC438265 (England and Wales)

Unaudited Financial Statements

for the Period 1st August 2024 to 31st March 2025

for

Paul Clough Dry Stone Walling LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

5

Designated members:

P R Clough

Miss B J Ellis

Registered office:

14 Mill Hill Lane

Brighouse

West Yorkshire

HD6 2EL

Registered number:

OC438265 (England and Wales)

Accountants:

Holmes & Co Accountants Ltd

16 Westgate

Baildon

Shipley

West Yorkshire

BD17 5EJ

Fixed assets

Tangible assets

4

11,020

12,721

Current assets

Debtors

5

2,117

-

Cash in hand

50

665

2,167

665

Creditors

Amounts falling due within one year

6

4,710

3,207

Net current liabilities

(2,543

)

(2,542

)

Total assets less current liabilities

and

Net assets attributable to members

8,477

10,179

Loans and other debts due to members

7

8,477

10,179

Total members' interests

Loans and other debts due to members

7

8,477

10,179

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 period ended 31st March 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 4th November 2025 and were signed by:

P R Clough - Designated member

1.	Statutory information

Paul Clough Dry Stone Walling LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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.

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

3.	Employee information

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

4.	Tangible fixed assets

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

Cost

At 1st August 2024

-

23,694

559

24,253

Additions

90

-

-

90

At 31st March 2025

90

23,694

559

24,343

Depreciation

At 1st August 2024

-

11,084

448

11,532

Charge for period

1

1,679

111

1,791

At 31st March 2025

1

12,763

559

13,323

Net book value

At 31st March 2025

89

10,931

-

11,020

At 31st July 2024

-

12,610

111

12,721

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

2,106

-

Prepayments

11

-

2,117

-

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

1,616

450

Accrued expenses

3,094

2,757

4,710

3,207

7.

Loans and other debts due to members

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up.

There is no provision for specific legally enforceable protection afforded to creditors in such an event.

There are no restrictions or limitations on the ability of the members to reduce the amount of ‘Members’ other interests'.

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 31st March 2025 set out on pages one to four and you consider that the LLP is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Holmes & Co Accountants Ltd

16 Westgate

Baildon

Shipley

West Yorkshire

BD17 5EJ

4th November 2025