Trouville Investments LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC422075 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

TROUVILLE INVESTMENTS LLP

Page

General Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DESIGNATED MEMBERS:

P Moorman

J O Moorman

Mrs E J Moore

REGISTERED OFFICE:

Exchange House

St Cross Lane

Newport

Isle of Wight

PO30 5BZ

REGISTERED NUMBER:

OC422075 (England and Wales)

ACCOUNTANTS:

Bright Brown Limited

Chartered Accountants

Exchange House

St. Cross Lane

Newport

Isle of Wight

PO30 5BZ

FIXED ASSETS

Intangible assets

4

-

15,000

Tangible assets

5

61,971

2,061,173

61,971

2,076,173

CURRENT ASSETS

Stocks

-

10,000

Debtors

6

-

140

Cash at bank and in hand

3,472,385

1,471,157

3,472,385

1,481,297

CREDITORS

Amounts falling due within one year

7

42,354

319,850

NET CURRENT ASSETS

3,430,031

1,161,447

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

3,492,002

3,237,620

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

3,492,002

3,237,620

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

3,492,002

3,237,620

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 12 December 2025 and were signed by:

P Moorman - Designated member

1.	STATUTORY INFORMATION

Trouville Investments 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

not provided

Plant and machinery etc

-

25% on reducing balance and 10% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 54 (2024 - 54 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

15,000

Disposals

(15,000

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

15,000

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 April 2024

2,000,000

115,893

2,115,893

Additions

-

1,565

Disposals

(1,949,000

)

(82,521

)

(2,031,521

)

At 31 March 2025

51,000

34,937

85,937

DEPRECIATION

At 1 April 2024

-

54,720

Charge for year

-

2,446

Eliminated on disposal

-

(33,200

)

(33,200

)

At 31 March 2025

-

23,966

NET BOOK VALUE

At 31 March 2025

51,000

10,971

61,971

At 31 March 2024

2,000,000

61,173

2,061,173

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

-

140

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

3,837

79,310

Taxation and social security

28,168

69,945

Other creditors

10,349

170,595

42,354

319,850

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

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