REGISTERED NUMBER: OC360069 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ELMSTONE DESIGN LLP

Page

General Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

5

DESIGNATED MEMBERS:

R S Macmillan

J N Sutton

A P Henretty

REGISTERED OFFICE:

4 Queens Gate

East Cowes

Isle of Wight

PO32 6AG

REGISTERED NUMBER:

OC360069 (England and Wales)

ACCOUNTANTS:

Bright Brown Limited

Chartered Accountants

Exchange House

St. Cross Lane

Newport

Isle of Wight

PO30 5BZ

FIXED ASSETS

Tangible assets

4

-

129

CURRENT ASSETS

Debtors

5

11,101

13,947

Cash at bank

2,348

1,063

13,449

15,010

CREDITORS

Amounts falling due within one year

6

5,719

5,719

NET CURRENT ASSETS

7,730

9,291

TOTAL ASSETS LESS CURRENT LIABILITIES

7,730

9,420

CREDITORS

Amounts falling due after more than one year

7

2,275

6,353

NET ASSETS ATTRIBUTABLE TO MEMBERS

5,455

3,067

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

5,455

3,067

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

5,455

3,067

Amounts due from members

5

(9,474

)

(13,661

)

(4,019

)

(10,594

)

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 31 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 10 December 2025 and were signed by:

J N Sutton - Designated member

1.	STATUTORY INFORMATION

Elmstone Design 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 represents net invoiced sales of services, excluding value added tax.

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

-

25% on cost and 10% on cost

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

18,319

DEPRECIATION

At 1 April 2024

18,190

Charge for year

129

At 31 March 2025

18,319

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

129

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,549

208

Other debtors

9,552

13,739

11,101

13,947

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,000

4,000

Other creditors

1,719

1,719

5,719

5,719

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

2,275

6,353

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2025

2024

£

£

Amounts owed to members in respect of profits

5,455

3,067

Falling due within one year

5,455

3,067

The above debts due to members would be ranked equally with other creditors in event of the LLP winding up.

9.	RELATED PARTY DISCLOSURES

Both J N Sutton, R S MacMillan and A Henretty are designated members of the LLP and therefore related parties to the business.