1 April 2024 false No description of principal activity Taxfiler 2024.6 OC373038business:LimitedLiabilityPartnershipLLP2024-04-012025-03-31 OC3730382024-03-31 OC3730382024-04-012025-03-31 OC373038business:AuditExempt-NoAccountantsReport2024-04-012025-03-31 OC373038business:FilletedAccounts2024-04-012025-03-31 OC3730382025-03-31 OC373038business:PartnerLLP12024-04-012025-03-31 OC373038business:PartnerLLP22024-04-012025-03-31 OC373038business:PartnerLLP32024-04-012025-03-31 OC373038business:RegisteredOffice2024-04-012025-03-31 OC3730382024-03-31 OC373038core:WithinOneYear2025-03-31 OC373038core:WithinOneYear2024-03-31 OC373038core:AfterOneYear2025-03-31 OC373038core:AfterOneYear2024-03-31 OC373038core:ShareCapital2025-03-31 OC373038core:ShareCapital2024-03-31 OC373038business:SmallEntities2024-04-012025-03-31 OC373038countries:EnglandWales2024-04-012025-03-31 OC373038core:Goodwill2024-03-31 OC373038core:Goodwill2025-03-31 OC373038core:LandBuildings2024-03-31 OC373038core:PlantMachinery2024-03-31 OC373038core:MotorVehicles2024-03-31 OC373038core:FurnitureFittings2024-03-31 OC373038core:LandBuildings2024-04-012025-03-31 OC373038core:PlantMachinery2024-04-012025-03-31 OC373038core:MotorVehicles2024-04-012025-03-31 OC373038core:FurnitureFittings2024-04-012025-03-31 OC373038core:LandBuildings2025-03-31 OC373038core:PlantMachinery2025-03-31 OC373038core:MotorVehicles2025-03-31 OC373038core:FurnitureFittings2025-03-31 OC3730382024-03-012024-03-31 iso4217:GBP xbrli:pure
Registered No. OC373038 (England and Wales)
LEROY FUNERAL SERVICE M WREFORD & SONS LIMITED LIABILITY PARTNERSHIP Unaudited accounts for the year ended 31 March 2025
LEROY FUNERAL SERVICE M WREFORD & SONS LIMITED LIABILITY PARTNERSHIP LLP Information for the year ended 31 March 2025
Designated members
LeRoy (Exeter) Ltd
Mr Andrew John Wreford
Mr Nicholas David Wreford
Registered Number
OC373038 (England and Wales)
Registered Office
LLOYDS BANK CHAMBERS HIGH STREET CREDITON DEVON EX17 3AH
Accountants
H W Martin & Co LLP Lloyds Bank Chambers High Street Crediton Devon EX17 3AH
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LEROY FUNERAL SERVICE M WREFORD & SONS LIMITED LIABILITY PARTNERSHIP Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
3
500,000 
500,000 
Tangible assets
4
1,494,622 
1,489,880 
Investments
5
60,000 
60,000 
2,054,622 
2,049,880 
Current assets
Inventories
38,615 
33,970 
Debtors
309,698 
205,146 
Cash at bank and in hand
185,590 
189,756 
533,903 
428,872 
Creditors: amounts falling due within one year
6
(114,789)
(106,775)
Net current assets
419,114 
322,097 
Total assets less current liabilities
2,473,736 
2,371,977 
Creditors: amounts falling due after more than one year
7
- 
(8,097)
Net assets attributable to members
2,473,736 
2,363,880 
Represented by:
Loans and other debts due to members
8
1,344,281 
1,234,425 
Members' other interests
Members' capital classified as equity
1,129,455 
1,129,455 
2,473,736 
2,363,880 
Total members' interests
Loans and other debts due to members
1,344,281 
1,234,425 
Members' other interests
1,129,455 
1,129,455 
2,473,736 
2,363,880 
For the year ending 31 March 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (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 profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 28 November 2025.
Mr Andrew John Wreford Designated member Limited Liability Partnership Registration No. OC373038
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LEROY FUNERAL SERVICE M WREFORD & SONS LIMITED LIABILITY PARTNERSHIP Notes to the Accounts for the year ended 31 March 2025
1
Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Presentation currency
The accounts are presented in £ sterling.
2
Statutory information
LEROY FUNERAL SERVICE M WREFORD & SONS LIMITED LIABILITY PARTNERSHIP is a limited liability partnership, incorporated in England and Wales, registration number OC373038. Its registered office is LLOYDS BANK CHAMBERS, HIGH STREET, CREDITON, DEVON, EX17 3AH.
3
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
500,000 
At 31 March 2025
500,000 
Amortisation
At 1 April 2024
- 
At 31 March 2025
- 
Net book value
At 31 March 2025
500,000 
At 31 March 2024
500,000 
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
1,308,898 
134,095 
587,640 
15,221 
2,045,854 
Additions
- 
5,586 
45,976 
- 
51,562 
At 31 March 2025
1,308,898 
139,681 
633,616 
15,221 
2,097,416 
Depreciation
At 1 April 2024
- 
104,236 
437,802 
13,936 
555,974 
Charge for the year
- 
7,089 
39,474 
257 
46,820 
At 31 March 2025
- 
111,325 
477,276 
14,193 
602,794 
Net book value
At 31 March 2025
1,308,898 
28,356 
156,340 
1,028 
1,494,622 
At 31 March 2024
1,308,898 
29,859 
149,838 
1,285 
1,489,880 
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LEROY FUNERAL SERVICE M WREFORD & SONS LIMITED LIABILITY PARTNERSHIP Notes to the Accounts for the year ended 31 March 2025
5
Investments
Other investments 
Cost
£ 
At 1 April 2024
60,000 
At 31 March 2025
60,000 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
- 
16,900 
Obligations under finance leases and hire purchase contracts
21,280 
- 
Trade creditors
84,784 
81,351 
Other creditors
4,436 
4,235 
Accruals
4,289 
4,289 
114,789 
106,775 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
8,097 
8
Loans and other debts due to members
2025 
2024 
£ 
£ 
Amounts due to members in respect of profits
1,344,281 
1,234,425 
Amounts falling due within one year
1,344,281 
1,234,425 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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