Company No: OC412250 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	107,470		107,470
		107,470		107,470
Current assets
Stocks		0		975
Debtors	4	9,070		9,901
Cash at bank and in hand		22		3,441
		9,092		14,317
Creditors: amounts falling due within one year	5	( 3,892)		( 9,117)
Net current assets		5,200		5,200
Total assets less current liabilities		112,670		112,670
Net assets attributable to members		112,670		112,670
Represented by
Members' other interests
Members' capital classified as equity		112,670		112,670
		112,670		112,670
		112,670		112,670
Total members' interests
Amounts due from members (included in debtors)		(6,172)		(7,517)
Members' other interests		112,670		112,670
		106,498		105,153

For the financial 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.

Members' responsibilities:

• The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Wyvols Trading LLP (registered number: OC412250) were approved and authorised for issue by the Board of Directors on 27 November 2025. They were signed on its behalf by:

R A Waterer Designated member

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Wyvols Trading LLP is a limited liability partnership, incorporated in the United Kingdom under the Limited Liability Partnerships Act 2000 and is registered in England and Wales. The address of the LLP's registered office is Wyvols Court Farm, Swallowfield, Reading, Berkshire, RG7 1WY, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Wyvols Trading LLP is considered to be pounds sterling because that is the currency of the primary economic environment in which the LLP operates.

These financial statements are separate financial statements.

Going concern

Subsequent to the year end but with effect from 31 March 2025 the members made the decision that the LLP would cease farming. From this date forward the company became a property holding company only.

As the members will continue to financially support the LLP for the foreseeable future, they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Turnover

Turnover represents the value of invoiced sales to third parties from farming activities carried out during the period.

Tangible fixed assets

Land is stated at valuation on the date it was introduced by the members into the LLP.

Land and buildings

not depreciated

Stocks

Stocks are stated at the lower of cost and net realisable value.

Financial instruments

The LLP only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans to related parties and investments. A provision is established when there is objective evidence that the LLP will not be able to collect all amounts due.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the LLP during the year, including members	3		3

3. Tangible assets

	Land and buildings		Total
	£		£
Cost
At 01 April 2024	107,470		107,470
At 31 March 2025	107,470		107,470
Accumulated depreciation
At 01 April 2024	0		0
At 31 March 2025	0		0
Net book value
At 31 March 2025	107,470		107,470
At 31 March 2024	107,470		107,470

4. Debtors

	2025		2024
	£		£
Amounts owed by members	6,172		7,517
VAT recoverable	2,898		2,384
	9,070		9,901

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	0		2,010
Amounts owed to connected companies	0		3,400
Other creditors	3,892		3,707
	3,892		9,117