The Trebell Partnership LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: OC358481

		31 March 2025		31 March 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		70,600		74,775

			70,600		74,775
CURRENT ASSETS
Cash at bank and in hand		4,621		11,041

		4,621		11,041
Creditors: Amounts Falling Due Within One Year	5	(30,392 )		(28,963 )

NET CURRENT ASSETS (LIABILITIES)			(25,771 )		(17,922 )

TOTAL ASSETS LESS CURRENT LIABILITIES			44,829		56,853

Creditors: Amounts Falling Due After More Than One Year	6		(44,817 )		(56,808 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			12		45

REPRESENTED BY:
Equity
Members' other interests
Other reserves		12		45

			12		45

TOTAL MEMBERS' INTEREST
Members' other interests			12		45

			12		45

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The Trebell Partnership LLP

Balance Sheet (continued)

As At 31 March 2025

For the 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 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr A Moors

Designated Member

31 October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

The Trebell Partnership LLP is a limited liability partnership, incorporated in England & Wales, registered number OC358481 . The Registered Office is Gowran House 56 Broad Street, Chipping Sodbury, Bristol, BS37 6AG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	Balance of the expenditure
Motor Vehicles	5% on reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the LLP. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 2 (2024: 2)

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The Trebell Partnership LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2024	2,752	82,251	85,003

As at 31 March 2025	2,752	82,251	85,003

Depreciation
As at 1 April 2024	2,587	7,641	10,228
Provided during the period	165	4,010	4,175

As at 31 March 2025	2,752	11,651	14,403

Net Book Value
As at 31 March 2025	-	70,600	70,600

As at 1 April 2024	165	74,610	74,775

5. Creditors: Amounts Falling Due Within One Year

	31 March 2025	31 March 2024
	£	£
Net obligations under finance lease and hire purchase contracts	12,092	13,138
Bank loans and overdrafts	6,000	6,000
Fees in advance	12,300	9,825

	30,392	28,963

6. Creditors: Amounts Falling Due After More Than One Year

	31 March 2025	31 March 2024
	£	£
Net obligations under finance lease and hire purchase contracts	41,366	47,357
Bank loans	3,451	9,451

	44,817	56,808

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The Trebell Partnership LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Obligations Under Finance Leases and Hire Purchase

	31 March 2025	31 March 2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	12,092	13,138
Later than one year and not later than five years	41,366	47,357

	53,458	60,495

	53,458	60,495

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