Toberhewny Developments LLP

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

Registered number: NC001672

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Stocks		-		796,228
Debtors		30,550		38,748
Cash at bank and in hand		77,934		444,405

		108,484		1,279,381
Creditors: Amounts Falling Due Within One Year		(28,674 )		(79,775 )

NET CURRENT ASSETS (LIABILITIES)			79,810		1,199,606

TOTAL ASSETS LESS CURRENT LIABILITIES			79,810		1,199,606

NET ASSETS ATTRIBUTABLE TO MEMBERS			79,810		1,199,606

REPRESENTED BY:
Loans and other debts due to members
Other amounts		79,810		1,199,606

			79,810		1,199,606

			79,810		1,199,606

TOTAL MEMBERS' INTEREST
Loans and other debts due to members			79,810		1,199,606

			79,810		1,199,606

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Page 2

Toberhewny Developments LLP

Abridged 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.

All of the LLP's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the members

Hilmark Limited

Designated Member

30/09/2025

The notes on page 3 form part of these financial statements.

1. General Information

Toberhewny Developments LLP is a limited liability partnership, incorporated in Northern Ireland, registered number NC001672 . The Registered Office is 19 Church Road, Portadown, BT63 5HT.

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.

2.3. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)

4. Loans and Other Debts due to Members

No protection is affordable in respect of items shown in the Balance Sheet as Members' Other Interests.

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