1 April 2024 false No description of principal activity Taxfiler 2024.6 OC349054business:LimitedLiabilityPartnershipLLP2024-04-012025-03-31 OC3490542024-03-31 OC3490542024-04-012025-03-31 OC349054business:AuditExempt-NoAccountantsReport2024-04-012025-03-31 OC349054business:FilletedAccounts2024-04-012025-03-31 OC3490542025-03-31 OC349054business:PartnerLLP12024-04-012025-03-31 OC349054business:PartnerLLP22024-04-012025-03-31 OC349054business:RegisteredOffice2024-04-012025-03-31 OC3490542024-03-31 OC349054core:WithinOneYear2025-03-31 OC349054core:WithinOneYear2024-03-31 OC349054core:AfterOneYear2025-03-31 OC349054core:AfterOneYear2024-03-31 OC349054core:ShareCapital2025-03-31 OC349054core:ShareCapital2024-03-31 OC349054core:RetainedEarningsAccumulatedLosses2025-03-31 OC349054core:RetainedEarningsAccumulatedLosses2024-03-31 OC349054business:SmallEntities2024-04-012025-03-31 OC349054countries:EnglandWales2024-04-012025-03-31 OC349054core:Goodwill2024-03-31 OC349054core:Goodwill2025-03-31 OC349054core:MotorVehicles2024-03-31 OC349054core:FurnitureFittings2024-03-31 OC349054core:ComputerEquipment2024-03-31 OC349054core:MotorVehicles2024-04-012025-03-31 OC349054core:FurnitureFittings2024-04-012025-03-31 OC349054core:ComputerEquipment2024-04-012025-03-31 OC349054core:MotorVehicles2025-03-31 OC349054core:FurnitureFittings2025-03-31 OC349054core:ComputerEquipment2025-03-31 OC3490542023-10-012024-03-31 iso4217:GBP xbrli:pure
Registered No. OC349054 (England and Wales)
H W MARTIN & CO. LLP Unaudited accounts for the year ended 31 March 2025
H W MARTIN & CO. LLP LLP Information for the year ended 31 March 2025
Designated members
Mr Harold Walter Martin
Mr Matthew Richard Phillips
Registered Number
OC349054 (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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H W MARTIN & CO. LLP Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
3
215,419 
215,419 
Tangible assets
4
35,889 
38,527 
251,308 
253,946 
Current assets
Inventories
88,927 
89,430 
Debtors
157,270 
132,422 
Cash at bank and in hand
121,551 
111,821 
367,748 
333,673 
Creditors: amounts falling due within one year
5
(83,711)
(69,093)
Net current assets
284,037 
264,580 
Total assets less current liabilities
535,345 
518,526 
Creditors: amounts falling due after more than one year
6
(14,731)
(25,000)
Net assets attributable to members
520,614 
493,526 
Represented by:
Members' other interests
Members' capital classified as equity
505,000 
505,000 
Other reserves
15,614 
(11,474)
520,614 
493,526 
520,614 
493,526 
Total members' interests
Members' other interests
520,614 
493,526 
520,614 
493,526 
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 31 July 2025.
Mr Harold Walter Martin Designated member Limited Liability Partnership Registration No. OC349054
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H W MARTIN & CO. LLP 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
H W MARTIN & CO. LLP is a limited liability partnership, incorporated in England and Wales, registration number OC349054. Its registered office is LLOYDS BANK CHAMBERS, HIGH STREET, CREDITON, DEVON, EX17 3AH.
3
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
215,419 
At 31 March 2025
215,419 
Amortisation
At 1 April 2024
- 
At 31 March 2025
- 
Net book value
At 31 March 2025
215,419 
At 31 March 2024
215,419 
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
74,385 
47,005 
4,568 
125,958 
Additions
- 
1,175 
- 
1,175 
At 31 March 2025
74,385 
48,180 
4,568 
127,133 
Depreciation
At 1 April 2024
56,836 
29,191 
1,404 
87,431 
Charge for the year
1,755 
1,899 
159 
3,813 
At 31 March 2025
58,591 
31,090 
1,563 
91,244 
Net book value
At 31 March 2025
15,794 
17,090 
3,005 
35,889 
At 31 March 2024
17,549 
17,814 
3,164 
38,527 
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H W MARTIN & CO. LLP Notes to the Accounts for the year ended 31 March 2025
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
11,609 
4,930 
Taxes and social security costs
72,102 
64,163 
83,711 
69,093 
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
14,731 
25,000 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
8
Average number of employees
During the year the average number of employees was 7 (2024: 8).
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