Holborough Shoot LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: OC394668

		31 March 2025		31 March 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		9,666		9,666
Tangible Assets	5		28,789		175,098

			38,455		184,764
CURRENT ASSETS
Debtors	6	216,714		6,000
Cash at bank and in hand		400		11,943

		217,114		17,943
Creditors: Amounts Falling Due Within One Year	7	(94,371 )		(82,428 )

NET CURRENT ASSETS (LIABILITIES)			122,743		(64,485 )

TOTAL ASSETS LESS CURRENT LIABILITIES			161,198		120,279

Creditors: Amounts Falling Due After More Than One Year	8		(5,556 )		(28,825 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			155,642		91,454

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		-		4,082

			-		4,082

Equity
Members' other interests
Members' capital		155,641		87,369
Other reserves		1		3

			155,642		87,372

			155,642		91,454

TOTAL MEMBERS' INTEREST
Amounts due from members			(25,236)		-

...CONTINUED

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Holborough Shoot LLP

Balance Sheet (continued)

As At 31 March 2025

Loans and other debts due to members within one year	-	4,082
Members' other interests	155,642	87,372

	130,406	91,454

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 Trevor Homewood

Designated Member

23rd December 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Holborough Shoot LLP is a limited liability partnership, incorporated in England & Wales, registered number OC394668 . The Registered Office is 2 Exeter House Beaufort Court, Sir Thomas Longley Road, Rochester, Kent, ME2 4FE.

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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets relate to SDA entitlements. These are not amortised but reviewed annually for impairment.

2.4. 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	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

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Holborough Shoot LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.5. 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)

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2024	9,666

As at 31 March 2025	9,666

Net Book Value
As at 31 March 2025	9,666

As at 1 April 2024	9,666

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	281,891	3,400	2,604	3,044	290,939
Disposals	(237,815 )	(3,400 )	(2,604 )	-	(243,819 )

As at 31 March 2025	44,076	-	-	3,044	47,120

Depreciation
As at 1 April 2024	110,405	2,299	1,845	1,292	115,841
Provided during the period	9,182	-	-	511	9,693
Disposals	(103,059 )	(2,299 )	(1,845 )	-	(107,203 )

As at 31 March 2025	16,528	-	-	1,803	18,331

Net Book Value
As at 31 March 2025	27,548	-	-	1,241	28,789

As at 1 April 2024	171,486	1,101	759	1,752	175,098

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Holborough Shoot LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	31 March 2025	31 March 2024
	£	£
Plant & Machinery	-	81,224

6. Debtors

	31 March 2025	31 March 2024
	£	£
Due within one year
Trade debtors	191,478	6,000
Other debtors	25,236	-

	216,714	6,000

7. Creditors: Amounts Falling Due Within One Year

	31 March 2025	31 March 2024
	£	£
Net obligations under finance lease and hire purchase contracts	5,610	21,808
Trade creditors	2,578	1,475
Bank loans and overdrafts	11,333	1,333
Other creditors	46,281	52,985
Taxation and social security	28,569	4,827

	94,371	82,428

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

	31 March 2025	31 March 2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	21,936
Bank loans > 1yr	5,556	6,889

	5,556	28,825

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Holborough Shoot LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. 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	5,610	21,808
Later than one year and not later than five years	-	21,936

	5,610	43,744

	5,610	43,744

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