Oke Tree Network LLP

	Page
Balance Sheet	1—2
Reconciliation of Members' Interests	3—4
Notes to the Financial Statements	4—5

Registered number: OC444352

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		21,026		26,506

			21,026		26,506
CURRENT ASSETS
Debtors	5	11,535		14,263
Cash at bank and in hand		26,873		21,204

		38,408		35,467
Creditors: Amounts Falling Due Within One Year	6	(18,069 )		(15,280 )

NET CURRENT ASSETS (LIABILITIES)			20,339		20,187

TOTAL ASSETS LESS CURRENT LIABILITIES			41,365		46,693

Creditors: Amounts Falling Due After More Than One Year	7		(4,459 )		(7,640 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			36,906		39,053

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		17,631		20,014
Other amounts		19,275		19,039

			36,906		39,053

			36,906		39,053

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			36,906		39,053

			36,906		39,053

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Oke Tree Network 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

J R Snowdon Designated Member	E V Hooper Designated Member
18 November 2025

The notes on pages 4 to 5 form part of these financial statements.

	EQUITY	DEBT
	Members' other interests	Loans and other debts due to members less any amounts due from members in debtors
	Other Reserves	Members'Capital classified as Debt	Other amounts	Total Debts	Total members' interest
	£	£	£	£	£
Amounts due to members	-	5,000	-	5,000	-

Balance at 1 April 2023	-	5,000	-	5,000	5,000
Members' remuneration charged as an expense, including employment and retirement benefit costs	-	-	59,745	59,745	59,745
Profit/(loss) for the financial year available for discretionary division among members	-	-	-	-	-

Members' interests after profit/(loss) for the year	-	5,000	59,745	64,745	64,745
Introduced by members	-	15,398	-	15,398	15,398
Drawings	-	-	(40,706)	(40,706)	(40,706)
Repayment of debt (including members' capital classified as liability)	-	(384)	-	(384)	(384)

Amounts due to members	-	20,014	19,039	39,053	-

As at 31 March 2024 and 1 April 2024	-	20,014	19,039	39,053	39,053


Members' remuneration charged as an expense, including employment and retirement benefit costs	-	-	64,976	64,976	64,976
Profit/(loss) for the financial year available for discretionary division among members	-	-	-	-	-

Members' interests after profit/(loss) for the year	-	20,014	84,015	104,029	104,029
Drawings	-	-	(64,740)	(64,740)	(64,740)
Repayment of debt (including members' capital classified as liability)	-	(2,383)	-	(2,383)	(2,383)

Amounts due to members	-	17,631	19,275	36,906	-

As at 31 March 2025	-	17,631	19,275	36,906	36,906

The amounts due to members represents loans and other debts due to members in respect of profits. They rank equally with debts due to ordinary creditors in the event of winding up. No restrictions or limitations exist on the ability of the members to reduce the amount of ‘Members’ other interests’.

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Oke Tree Network LLP

Notes to the Financial Statements

For The Year Ended 31 March 2025

1. General Information

Oke Tree Network LLP is a limited liability partnership, incorporated in England & Wales, registered number OC444352 . The Registered Office is 8 Fox Close, Okehampton, Devon, EX20 1ST.

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 the Pound 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 is reduced for rebates and other similar allowances. Turnover is recognised on a work done basis when services are performed.

2.3. 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:

Motor Vehicles	20% straight line
Fixtures & Fittings	25% straight line
Computer Equipment	25% straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the LLP. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees during the year was: 2 (2024: 2)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	29,693	-	217	29,910
Additions	-	185	467	652

As at 31 March 2025	29,693	185	684	30,562

Depreciation
As at 1 April 2024	3,354	-	50	3,404
Provided during the period	5,939	46	147	6,132

As at 31 March 2025	9,293	46	197	9,536

...CONTINUED

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Oke Tree Network LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	20,400	139	487	21,026

As at 1 April 2024	26,339	-	167	26,506

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	9,086	14,231
Other debtors	2,449	32

	11,535	14,263

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	2,823	3,660
Trade creditors	2,795	2,408
Other creditors	4,691	4,336
Taxation and social security	7,760	4,876

	18,069	15,280

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	4,459	7,640

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	2,823	3,660
Later than one year and not later than five years	4,459	7,640

	7,282	11,300

	7,282	11,300

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