Company No: OC423565 (England and Wales)

Contents

• Limited Liability Partnership Information
• Balance Sheet
• Reconciliation of Members' Interests
• Notes to the Financial Statements

DESIGNATED MEMBERS	Cunningham Holdings Limited
	Owlstone Portfolio Ltd

MEMBERS	Cunningham Holdings Limited
	Owlstone Portfolio Ltd

REGISTERED OFFICE	Rockylls Hall
	Shelland
	Stowmarket
	IP14 3JF
	United Kingdom

REGISTERED NUMBER

OC423565 (England and Wales)

CHARTERED ACCOUNTANTS	Gascoynes
	Gascoyne House
	Moseleys Farm Business Centre
	Fornham All Saints
	Bury St Edmunds
	Suffolk
	IP28 6JY

	Note	31.03.2025		31.03.2024
		£		£
Fixed assets
Tangible assets	3	59		70
		59		70
Current assets
Cash at bank and in hand		3,285		4,195
		3,285		4,195
Creditors: amounts falling due within one year	4	( 850)		( 800)
Net current assets		2,435		3,395
Total assets less current liabilities		2,494		3,465
Net assets attributable to members		2,494		3,465
Represented by
Loans and other debts due to members within one year
Other amounts		2,494		3,465
		2,494		3,465
Members' other interests
		0		0
		2,494		3,465
Total members' interests
Loans and other debts due to members		2,494		3,465
		2,494		3,465

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 Cunningham Owlstone LLP (registered number: OC423565) were approved and authorised for issue by the Board of Directors on 15 December 2025. They were signed on its behalf by:

Cunningham Holdings Limited Designated member

	EQUITY Members' other interests	DEBT Loans and other debts due to members less any amounts due from members in debtors	Total members' interests
	Other reserves	Other amounts	Total
	£	£	£
Amounts due to members		4,557
Balance at 01 August 2023	0	4,557	4,557
Loss for the financial year/period available for discretionary division among members	(1,092)	0	(1,092)
Members' interest after loss for the financial year/period	(1,092)	4,557	3,465
Division of loss	1,092	(1,092)	0
Amounts due to members		3,465
Balance at 31 March 2024	0	3,465	3,465
Loss for the financial year/period available for discretionary division among members	(971)	0	(971)
Members' interest after loss for the financial year/period	(971)	3,465	2,494
Division of loss	971	(971)	0
Amounts due to members		2,494
Balance at 31 March 2025	0	2,494	2,494

There are no existing restrictions or limitations which impact the ability of the members of the LLP to reduce the amount of Members' other interests

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 period, unless otherwise stated.

General information and basis of accounting

Cunningham Owlstone 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 Rockylls Hall, Shelland, Stowmarket, IP14 3JF, 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 Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Limited Liability Partnerships Act 2000 as applicable to companies subject to the small companies regime and the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships issued in December 2021 (SORP 2022).

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

2. Employees

	Year ended 31.03.2025		Period from 01.08.2023 to 31.03.2024
	Number		Number
Monthly average number of persons employed by the LLP during the year	2		2

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2024	175		175
At 31 March 2025	175		175
Accumulated depreciation
At 01 April 2024	105		105
Charge for the financial year	11		11
At 31 March 2025	116		116
Net book value
At 31 March 2025	59		59
At 31 March 2024	70		70

4. Creditors: amounts falling due within one year

	31.03.2025		31.03.2024
	£		£
Other creditors	850		800