Macc Lawnmower Services LLP Accounts






Macc Lawnmower Services LLP

	Registered No. OC413903
	Information for Filing with the Registrar
		31 March 2025

at	31 March 2025

Registered No.		OC413903	Notes	2025	2023
				£	£
Fixed assets

	Tangible assets		6	2,707	360


				2,707	360
Current assets
	Stocks		7	6,351	9,047
	Debtors		8	3,417	2,715

	Cash at bank and in hand			7,533	9,818
				17,301	21,580
Creditors: Amounts falling due within one year			9	(12,879)	(10,978)
Net current assets				4,422	10,602
Total assets less current liabilities				7,129	10,962
Creditors: Amounts falling due after more than one year			10	(7,623)	(13,603)

Net liabilities attributable to members				(494)	(2,641)

Represented by:
	Loans and other debts due to members			(494)	(2,641)
	Members' other interests





				(494)	(2,641)



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

For the period ended 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) 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.

As permitted by section 444 (5A)of the Companies Act 2006 the members have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the members on 12 December 2025 and signed on its behalf by:
C.J. Perry
Designated member
12 December 2025

for the period ended 31 March 2025

General information

Macc Lawnmower Services LLP is a limited liability partnership and incorporated in England and Wales.

Its registered number is: OC413903

Its registered office is:

158 London Road

Macclesfield

Cheshire

SK11 7SP

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and in accordance with the Statement of Recommended Practice 'Accounting for Limited Liability Partnerships' issued in December 2018.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Members' remuneration and division of profits

Profits are treated as being available for discretionary division only if the the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Once agreement has been reached to divide the profits, a members' share in the profit or loss for the year is accounted for as an allocation of profits. Unallocated profits and losses remain included within 'other reserves'.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Members' Interests

Members' interests are classified as either equity or debt.

Equity interests comprise any capital introduced classified as equity, any unallocated profits, any revaluation reserve and any other reserves.

Loans and other debts due to members comprise any capital introduced but classified as a liability, any loans from members, amounts due to members in respect of allocated profits less drawings and any other amounts that the LLP is contractually obliged to repay to members.

Taxation

Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.

Change in length of the reporting period

The accounting reference period has changed from 30 September 2024 to 31 March 2025. The accounting period is therefore eighteen months and the comparative details in these accounts are not directly comparable.

4	Information in relation to members
		2025	2023
		Number	Number
	The average number of members during the period :	2	2

5	Employees
		2025	2023
		Number	Number

	The average number of persons employed during the period was:	0	0

6	Tangible fixed assets
		Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
		£	£	£	£
	Cost
	At 1 October 2023	-	-	954	954
	Additions	400	4,000	-	4,400



	At 31 March 2025	400	4,000	954	5,354
	Depreciation
	At 1 October 2023	-	-	594	594
	Charge for the year	150	1,812	91	2,053



	At 31 March 2025	150	1,812	685	2,647
	Net book values
	At 31 March 2025	250	2,188	269	2,707
	At 30 September 2023	-	-	360	360

7	Stocks
		2025	2023
		£	£


	Finished goods	6,351	9,047
		6,351	9,047

8	Debtors
		2025	2023
		£	£
	Trade debtors	2,318	1,856




	Prepayments and accrued income	1,099	859
		3,417	2,715

9	Creditors:
	amounts falling due within one year
		2025	2023
		£	£
	Bank loans and overdrafts	-	-


	Trade creditors	6,804	6,306

	Other taxes and social security	5,394	4,070

	Accruals and deferred income	681	602
		12,879	10,978

10	Creditors:
	amounts falling due after more than one year
		2025	2023
		£	£
	Bank loans and overdrafts	7,623	13,603






		7,623	13,603

11	Loans and other debts due to members
		2025	2023
		£	£

	Loans from members	(494)	(2,641)


		(494)	(2,641)

	Amounts falling due within one year	(494)	-

		(494)	(2,641)