REGISTERED NUMBER: OC394687 (England and Wales)

Unaudited Financial Statements for the Year Ended 5 April 2025

for

High Park Barns LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DESIGNATED MEMBERS:

P White

Mrs A White

REGISTERED OFFICE:

High Park House

Littleham

Bideford

Devon

EX39 5EE

REGISTERED NUMBER:

OC394687 (England and Wales)

FIXED ASSETS

Tangible assets

4

852,005

864,914

CURRENT ASSETS

Stocks

180

204

Debtors

5

12,754

10,764

Cash at bank

92,625

9,053

105,559

20,021

CREDITORS

Amounts falling due within one year

6

59,296

47,258

NET CURRENT ASSETS/(LIABILITIES)

46,263

(27,237

)

TOTAL ASSETS LESS CURRENT LIABILITIES

898,268

837,677

CREDITORS

Amounts falling due after more than one year

7

5,783

18,447

NET ASSETS ATTRIBUTABLE TO MEMBERS

892,485

819,230

LOANS AND OTHER DEBTS DUE TO MEMBERS

892,485

819,230

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

892,485

819,230

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 5 April 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 17 November 2025 and were signed by:

P White - Designated member

1.	STATUTORY INFORMATION

High Park Barns LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 6 April 2024

694,470

681,844

1,376,314

Additions

12,200

18,961

31,161

Disposals

-

(4,591

)

(4,591

)

At 5 April 2025

706,670

696,214

1,402,884

DEPRECIATION

At 6 April 2024

-

511,400

511,400

Charge for year

-

43,826

43,826

Eliminated on disposal

-

(4,347

)

(4,347

)

At 5 April 2025

-

550,879

550,879

NET BOOK VALUE

At 5 April 2025

706,670

145,335

852,005

At 5 April 2024

694,470

170,444

864,914

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

5,697

6,812

Amounts falling due after more than one year:

Trade debtors

7,057

3,952

Aggregate amounts

12,754

10,764

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1

-

Taxation and social security

8,916

3,105

Other creditors

50,379

44,153

59,296

47,258

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Trade creditors

5,783

18,447