Smith & Wright Coffee Co LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC449359

		31 March 2025		31 March 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,757		-

			1,757		-
CURRENT ASSETS
Cash at bank and in hand		1,218		83

		1,218		83
Creditors: Amounts Falling Due Within One Year	5	(540 )		(540 )

NET CURRENT ASSETS (LIABILITIES)			678		(457 )

TOTAL ASSETS LESS CURRENT LIABILITIES			2,435		(457 )

NET ASSETS/(LIABILITIES) ATTRIBUTABLE TO MEMBERS			2,435		(457 )

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		5,889		271

			5,889		271

Equity
Members' other interests
Other reserves		(3,454)		(728)

			(3,454)		(728)

			2,435		(457)

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			5,889		271
Members' other interests			(3,454)		(728)

			2,435		(457)

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Smith & Wright Coffee Co LLP

Balance Sheet (continued)

As At 31 March 2025

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 Christopher Wright

Designated Member

17 December 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Smith & Wright Coffee Co LLP is a limited liability partnership, incorporated in England & Wales, registered number OC449359 . The Registered Office is 1 Fisher Lane, Bingham, Nottinghamshire, NG13 8BQ.

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. 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% straight line

3. Average Number of Employees

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

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2024	-
Additions	2,343

As at 31 March 2025	2,343

Depreciation
As at 1 April 2024	-
Provided during the period	586

As at 31 March 2025	586

Net Book Value
As at 31 March 2025	1,757

As at 1 April 2024	-

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Smith & Wright Coffee Co LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Creditors: Amounts Falling Due Within One Year

	31 March 2025	31 March 2024
	£	£
Trade creditors	540	540

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