REGISTERED NUMBER: OC445823 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

Big Sam The Mowing Man LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

5

DESIGNATED MEMBERS:

S Cooley

D C Harris

REGISTERED OFFICE:

Roselea Horam

High Street

Heathfield

TN21 0HA

REGISTERED NUMBER:

OC445823 (England and Wales)

ACCOUNTANTS:

Ross Management Accountancy

Unit 2

Wallcrouch Business Centre

High Street

Wadhurst

East Sussex

TN5 7JR

FIXED ASSETS

Tangible assets

4

1,961

854

CURRENT ASSETS

Debtors

1,111

2,127

Cash in hand

1,060

-

2,171

2,127

CREDITORS

Amounts falling due within one year

5

1,651

500

NET CURRENT ASSETS

520

1,627

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

2,481

2,481

LOANS AND OTHER DEBTS DUE TO MEMBERS

-

-

MEMBERS' OTHER INTERESTS

Capital accounts

2,481

2,481

2,481

2,481

TOTAL MEMBERS' INTERESTS

Members' other interests

2,481

2,481

Amounts due from members

(1,111

)

(2,127

)

1,370

354

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 year ended 28 February 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 30 November 2025 and were signed by:

S Cooley - Designated member

1.	STATUTORY INFORMATION

Big Sam The Mowing Man 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.

Plant and machinery etc

-

20% on reducing balance

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 29 February 2024

1,068

Additions

1,597

At 28 February 2025

2,665

DEPRECIATION

At 29 February 2024

214

Charge for year

490

At 28 February 2025

704

NET BOOK VALUE

At 28 February 2025

1,961

At 28 February 2024

854

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

28.2.24

£

£

Trade creditors

1

-

Other creditors

1,650

500

1,651

500