Riccall Commercial Services LLP

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

Registered number: OC420867

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		188,565		98,406
Tangible Assets	5		95,210		72,495

			283,775		170,901
CURRENT ASSETS
Stocks	6	16,525		32,076
Debtors	7	115,414		144,837
Cash at bank and in hand		40,142		56,693

		172,081		233,606
Creditors: Amounts Falling Due Within One Year	8	(205,857 )		(171,334 )

NET CURRENT ASSETS (LIABILITIES)			(33,776 )		62,272

TOTAL ASSETS LESS CURRENT LIABILITIES			249,999		233,173

Creditors: Amounts Falling Due After More Than One Year	9		(149,999 )		-

NET ASSETS ATTRIBUTABLE TO MEMBERS			100,000		233,173

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		100,000		233,173

			100,000		233,173

			100,000		233,173

TOTAL MEMBERS' INTEREST
Amounts due from members			-		(40,328)
Loans and other debts due to members within one year			100,000		233,173

			100,000		192,845

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Riccall Commercial Services LLP

Balance Sheet (continued)

As At 5 April 2025

For the year ending 5 April 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 Martin Brent Henderson

Designated Member

10/10/2025

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

1. General Information

Riccall Commercial Services LLP is a limited liability partnership, incorporated in England & Wales, registered number OC420867 . The Registered Office is Riccall Airfield, Market Weighton Road, Riccall, Selby, North Yorkshire, YO8 5LD.

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 - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.

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% on reducing balance method
Motor Vehicles	25% on reducing balance methtod
Computer Equipment	33% on straight line basis

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 12 (2024: 15)

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Riccall Commercial Services LLP

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 6 April 2024	98,406
Additions	100,000

As at 5 April 2025	198,406

Amortisation
As at 6 April 2024	-
Provided during the period	9,841

As at 5 April 2025	9,841

Net Book Value
As at 5 April 2025	188,565

As at 6 April 2024	98,406

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 6 April 2024	73,308	108,160	-	181,468
Additions	13,475	124,070	3,150	140,695
Disposals	-	(151,646 )	-	(151,646 )

As at 5 April 2025	86,783	80,584	3,150	170,517

Depreciation
As at 6 April 2024	45,914	63,059	-	108,973
Provided during the period	7,410	24,939	175	32,524
Disposals	-	(66,190 )	-	(66,190 )

As at 5 April 2025	53,324	21,808	175	75,307

Net Book Value
As at 5 April 2025	33,459	58,776	2,975	95,210

As at 6 April 2024	27,394	45,101	-	72,495

6. Stocks

	2025	2024
	£	£
Stock	3,000	3,000
Work in progress	13,525	29,076

	16,525	32,076

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Riccall Commercial Services LLP

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	109,933	100,857
Other debtors	5,481	43,980

	115,414	144,837

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	36,277	60,020
Other loans	24,193	-
Other creditors	95,974	50,343
Taxation and social security	49,413	60,971

	205,857	171,334

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

	2025	2024
	£	£
Other loans	149,999	-

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