REGISTERED NUMBER: OC422989 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Jonathan Sproule Developments LLP

Page

Chartered Accountants' Report

1

Income Statement

2

Balance Sheet

3

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Jonathan Sproule Developments LLP for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of Jonathan Sproule Developments LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Jonathan Sproule Developments LLP and state those matters that we have agreed to state to the members of Jonathan Sproule Developments LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jonathan Sproule Developments LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Jonathan Sproule Developments LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Jonathan Sproule Developments LLP. You consider that Jonathan Sproule Developments LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Jonathan Sproule Developments LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Pinfields Limited

Chartered Accountants

Meryll House

57 Worcester Road

Bromsgrove

Worcestershire

B61 7DN

5 December 2025

TURNOVER

126,688

90,571

Other income

2

7

Cost of raw materials and consumables

(12,010

)

(22,936

)

Staff costs

(23,382

)

(17,979

)

Depreciation and other amounts written off assets

(8,661

)

(4,289

)

Other charges

(79,543

)

(62,215

)

PROFIT/(LOSS) FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES

3,094

(16,841

)

FIXED ASSETS

33,559

33,926

CURRENT ASSETS

728,159

720,748

CREDITORS

Amounts falling due within one year

(202,713

)

(350,904

)

NET CURRENT ASSETS

525,446

369,844

TOTAL ASSETS LESS CURRENT LIABILITIES

559,005

403,770

CREDITORS

Amounts falling due after more than one year

-

(44,916

)

NET ASSETS

559,005

358,854

LOANS AND OTHER DEBTS DUE TO MEMBERS

559,005

358,854

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

Jonathan Sproule Developments LLP is registered in England and Wales. The LLP's registered number and registered office address are as below:

Registered number:

OC422989

Registered office:

Mere Green Cottage

Hanbury

Droitwich

Worcestershire

WR9 7DZ

The presentation currency of the financial statements is the Pound Sterling (£).

2.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 2 (2024 - 2 ) .

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 in accordance with the micro-entity provisions.

The financial statements were approved by the members of the LLP and authorised for issue on 5 December 2025 and were signed by:

J Sproule - Designated member