442 Harrogate LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC425838

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		58,622		159,247

			58,622		159,247
CURRENT ASSETS
Debtors	6	162,494		48,906

		162,494		48,906
Creditors: Amounts Falling Due Within One Year	7	(46,706 )		(22,942 )

NET CURRENT ASSETS (LIABILITIES)			115,788		25,964

TOTAL ASSETS LESS CURRENT LIABILITIES			174,410		185,211

Creditors: Amounts Falling Due After More Than One Year	8		(25,050 )		(35,851 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			149,360		149,360

REPRESENTED BY:
Equity
Members' other interests
Members' capital		121,167		121,167
Other reserves		28,193		28,193

			149,360		149,360

TOTAL MEMBERS' INTEREST
Amounts due from members			(67,298)		(48,361)
Members' other interests			149,360		149,360

			82,062		100,999

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Page 2

442 Harrogate LLP

Balance Sheet (continued)

As At 5 April 2025

For the year ending 5 April 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

Mr Wayne Anthony Sowden

Partner

09/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

442 Harrogate LLP is a limited liability partnership, incorporated in England & Wales, registered number OC425838 . The Registered Office is Busby Stoop Garage, Busby Stoop, YO7 4EQ.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Plant & Machinery	25%
Motor Vehicles	25%

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 2 (2024: 2)

4. Intangible Assets

	Other Intangible Assets
	£
Cost
As at 6 April 2024	7,000

As at 5 April 2025	7,000

Amortisation
As at 6 April 2024	7,000

As at 5 April 2025	7,000

Net Book Value
As at 5 April 2025	-

As at 6 April 2024	-

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442 Harrogate LLP

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2025

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 6 April 2024	51,339	165,359	216,698
Disposals	-	(84,691 )	(84,691 )

As at 5 April 2025	51,339	80,668	132,007

Depreciation
As at 6 April 2024	30,883	26,568	57,451
Provided during the period	5,114	10,820	15,934

As at 5 April 2025	35,997	37,388	73,385

Net Book Value
As at 5 April 2025	15,342	43,280	58,622

As at 6 April 2024	20,456	138,791	159,247

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	95,073	-
VAT	123	545
Amounts due from members	67,298	48,361

	162,494	48,906

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	875
Bank loans and overdrafts	5,547	30
Other creditors	41,159	22,037

	46,706	22,942

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

	2025	2024
	£	£
Bank loans	25,050	35,851

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