Hummingbird Care Home LLP - Filleted accounts

Registered number

OC446042

Hummingbird Care Home LLP

Filleted Accounts

31 March 2025

Hummingbird Care Home LLP
Registered number:		OC446042
Balance Sheet
as at 31 March 2025
Notes		2025		2024
£			£
Fixed assets
Intangible assets	3	33,000		33,000
Tangible assets	4	1,160,348		1,170,037
		1,193,348		1,203,037
Current assets
Debtors	5	80,962		111,866
Cash at bank and in hand		37,111		39,673
		118,073		151,539

Creditors: amounts falling due within one year	6	(33,113)		(31,119)

Net current assets		84,960		120,420

Total assets less current liabilities		1,278,308		1,323,457

Creditors: amounts falling due after more than one year	7	(437,765)		(477,697)


Net assets attributable to members		840,543		845,760

Represented by:

Members' other interests
Members' capital classified as equity		539,720		376,910
Other reserves		300,823		468,850
		840,543		845,760

		840,543		845,760

Total members' interests
Members' other interests		840,543		845,760

		840,543		845,760

For the year ended 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to LLPs).
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.

These accounts were approved by the members on 2 December 2025 and signed on their behalf by:


Neil Cutler
Designated member

Hummingbird Care Home LLP
Notes to the Accounts
for the year ended 31 March 2025

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Division of profits
	Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.

	Taxation
	Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles			25% reducing balance method
	Plant and machinery			25% reducing balance method

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Members' capital
	Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the LLP					19		19


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 April 2024							33,000
	At 31 March 2025							33,000

	Amortisation
	At 31 March 2025							-

	Net book value
	At 31 March 2025							33,000
	At 31 March 2024							33,000

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	1,083,126		97,269		35,445		1,215,840
	Additions	-		16,052		-		16,052
	At 31 March 2025	1,083,126		113,321		35,445		1,231,892

	Depreciation
	At 1 April 2024	-		36,942		8,861		45,803
	Charge for the year	-		19,095		6,646		25,741
	At 31 March 2025	-		56,037		15,507		71,544

	Net book value
	At 31 March 2025	1,083,126		57,284		19,938		1,160,348
	At 31 March 2024	1,083,126		60,327		26,584		1,170,037


5	Debtors					2025		2024
£							£

	Trade debtors					80,362		111,466
	Other debtors					600		400
						80,962		111,866


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					1,379		6,262
	Other taxes and social security costs					9,834		8,755
	Accruals					21,900		16,102
						33,113		31,119


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					437,765		477,697


8	Other information

	Hummingbird Care Home LLP is a limited liability partnership incorporated in England. Its registered office is:
	Hummingbird Care Royston Road
	Churchinford
	Taunton
	Somerset
	TA3 7RE