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REGISTERED NUMBER: SO305248 (Scotland)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

TOWER FARM HOLIDAYS LLP
TOWER FARM HOLIDAYS LLP (REGISTERED NUMBER: SO305248)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TOWER FARM HOLIDAYS LLP

GENERAL INFORMATION
for the Year Ended 31 March 2025







DESIGNATED MEMBERS: R H Drysdale
Mrs S E J Drysdale
Miss T J Drysdale
Miss M E Drysdale





REGISTERED OFFICE: Oldhamstocks Mains
Cockburnspath
Berwickshire
TD13 5XL





REGISTERED NUMBER: SO305248 (Scotland)





ACCOUNTANTS: Fairhurst Accountants Ltd
Chartered Accountants
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB
Page 1
TOWER FARM HOLIDAYS LLP (REGISTERED NUMBER: SO305248)

BALANCE SHEET
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 17,167 22,096
Investment property 5 573,268 573,268
590,435 595,364

CURRENT ASSETS
Debtors 6 3,500 3,500
Cash at bank and in hand 66,346 64,852
69,846 68,352
CREDITORS
Amounts falling due within one year 7 11,571 23,494
NET CURRENT ASSETS 58,275 44,858
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS
648,710
640,222

LOANS AND OTHER DEBTS DUE TO
MEMBERS
8
643,710
635,222

MEMBERS' OTHER INTERESTS
Capital accounts 5,000 5,000
648,710 640,222

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 8 643,710 635,222
Members' other interests 5,000 5,000
648,710 640,222

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 notes form part of these financial statements

Page 2 continued...
TOWER FARM HOLIDAYS LLP (REGISTERED NUMBER: SO305248)

BALANCE SHEET - continued
31 March 2025


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 11 December 2025 and were signed by:





Miss T J Drysdale - Designated member

The notes form part of these financial statements

Page 3
TOWER FARM HOLIDAYS LLP (REGISTERED NUMBER: SO305248)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Tower Farm Holidays LLP is registered in Scotland. The LLP's registered number and registered office address can be found on the General Information page.

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


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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3. EMPLOYEE INFORMATION

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

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2024 45,702 1,329 47,031
Additions 1,298 - 1,298
At 31 March 2025 47,000 1,329 48,329
DEPRECIATION
At 1 April 2024 23,606 1,329 24,935
Charge for year 6,227 - 6,227
At 31 March 2025 29,833 1,329 31,162
NET BOOK VALUE
At 31 March 2025 17,167 - 17,167
At 31 March 2024 22,096 - 22,096

Page 4 continued...
TOWER FARM HOLIDAYS LLP (REGISTERED NUMBER: SO305248)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024
and 31 March 2025 573,268
NET BOOK VALUE
At 31 March 2025 573,268
At 31 March 2024 573,268

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 3,500 3,500

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Accruals and deferred income 9,421 21,844
Accrued expenses 2,150 1,650
11,571 23,494

8. LOANS AND OTHER DEBTS DUE TO MEMBERS
2025 2024
£    £   
Amounts owed to members in respect of profits 643,710 635,222

Falling due within one year 643,710 635,222

Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.

Page 5