Company No: OC398648 (England and Wales)

Contents

• Limited Liability Partnership Information
• Balance Sheet
• Reconciliation of Members' Interests
• Notes to the Financial Statements

Designated members	D P Brooks
	C M Dunlop
	S J Hill
	M J Howard
	R A H Jones
	S R Nightingale
	M Dickson

Registered office	107 Cheapside
	London
	EC2V 6DN
	United Kingdom

Registered number

OC398648 (England and Wales)

Accountant	Kreston Reeves LLP
	2nd Floor
	168 Shoreditch High Street
	London
	E1 6RA

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	5,093		12,317
		5,093		12,317
Current assets
Debtors	4	717,113		601,183
Cash at bank and in hand		628,570		627,039
		1,345,683		1,228,222
Creditors: amounts falling due within one year	5	( 380,733)		( 498,206)
Net current assets		964,950		730,016
Total assets less current liabilities		970,043		742,333
Creditors: amounts falling due after more than one year	6	( 33,333)		( 119,442)
Net assets attributable to members		936,710		622,891
Represented by
Loans and other debts due to members within one year
Other amounts		826,710		532,891
		826,710		532,891
Members' other interests
Members' capital classified as equity		110,000		90,000
		110,000		90,000
		936,710		622,891
Total members' interests
Loans and other debts due to members	8	826,710		532,891
Members' other interests		110,000		90,000
		936,710		622,891

For the financial 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.

Members' responsibilities:

• The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Wynterhill LLP (registered number: OC398648) were approved and authorised for issue by the Board of Directors on 23 December 2025. They were signed on its behalf by:

S J Hill Designated member

	EQUITY Members' other interests	DEBT Loans and other debts due to members less any amounts due from members in debtors	Total members' interests
	Members' capital (classified as equity)	Other amounts	Total
	£	£	£
Amounts due to members		198,445
Balance at 01 April 2023	90,000	198,445	288,445
Members' remuneration charged as an expense, including employment and retirement benefit costs	0	1,745,329	1,745,329
Members' interest after result for the financial year	90,000	1,943,774	2,033,774
Drawings	0	(1,410,883)	(1,410,883)
Amounts due to members		532,891
Balance at 31 March 2024	90,000	532,891	622,891
Members' remuneration charged as an expense, including employment and retirement benefit costs	0	2,175,015	2,175,015
Members' interest after result for the financial year	90,000	2,707,906	2,797,906
Introduced by members	20,000	0	20,000
Drawings	0	(1,881,196)	(1,881,196)
Amounts due to members		826,710
Balance at 31 March 2025	110,000	826,710	936,710

There are no existing restrictions or limitations which impact the ability of the members of the LLP to reduce the amount of Members' other interests

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Wynterhill LLP is a limited liability partnership, incorporated in the United Kingdom under the Limited Liability Partnerships Act 2000 and is registered in England and Wales. The address of the LLP's registered office is 107 Cheapside, London, EC2V 6DN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Limited Liability Partnerships Act 2000 as applicable to companies subject to the small companies regime and the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships issued in December 2021 (SORP 2022).

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue can be reliably measured. Revenue is measured as the fair value of the
consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
 the amount of revenue can be measured reliably;
 it is probable that the LLP will receive the consideration due under the contract;
 the stage of completion of the contract at the end of the reporting period can be measured
reliably; and
 the costs incurred and the costs to complete the contract can be measured reliably.

Interest income

Interest income is recognised in the profit or loss using the effective interest method

Finance costs

Finance costs are charged to the Profit and Loss Account over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Borrowing costs

All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

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, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Provisions

Provisions are recognised when the LLP has a present obligation (legal or constructive) as a result of a past event, it is probable that the LLP will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Division and distribution of profits

A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period.
An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making.
The LLP divides profits automatically. Automatic divisions of profits are recognised as 'Members' remuneration charged as an expense in the profit and loss account.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the LLP during the year	0		0

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2024	50,236		50,236
At 31 March 2025	50,236		50,236
Accumulated depreciation
At 01 April 2024	37,919		37,919
Charge for the financial year	7,224		7,224
At 31 March 2025	45,143		45,143
Net book value
At 31 March 2025	5,093		5,093
At 31 March 2024	12,317		12,317

4. Debtors

	2025		2024
	£		£
Trade debtors	674,680		577,631
Prepayments	27,887		13,110
Other debtors	14,546		10,442
	717,113		601,183

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	60,062		83,621
Other loans	116,543		193,574
Accruals	140,264		144,445
Other taxation and social security	63,864		76,566
	380,733		498,206

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Other loans	33,333		119,442

7. Related party transactions

During the year the LLP paid amounts of £22,445 (2024: £16,944) to Wynterhill Services Limited, a company which Start Hill is director. At the year end there was an amount outstanding of £22,210 (2024: £ 44,955) which is included in note 4.

8. Loans and other debts due to members

	2025		2024
	£		£
Members capital	110,000		90,000
Other amounts due to/(from) members	826,710		532,891
	936,710		622,891

Loans and other debts due to members fall due within one year of the year end.

Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.