Kingsdale Head Farm LLP

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

Registered number: OC430783

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,070,997		2,027,823

			2,070,997		2,027,823
CURRENT ASSETS
Stocks	5	3,910		8,700
Debtors	6	71,623		77,084
Cash at bank and in hand		27,706		29,223

		103,239		115,007
Creditors: Amounts Falling Due Within One Year	7	(61,640 )		(37,351 )

NET CURRENT ASSETS (LIABILITIES)			41,599		77,656

TOTAL ASSETS LESS CURRENT LIABILITIES			2,112,596		2,105,479

NET ASSETS ATTRIBUTABLE TO MEMBERS			2,112,596		2,105,479

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		2,069,300		2,069,300

			2,069,300		2,069,300

Equity
Members' other interests
Members' capital		(3,900)		(3,900)
Other reserves		47,196		40,079

			43,296		36,179

			2,112,596		2,105,479

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			2,069,300		2,069,300
Members' other interests			43,296		36,179

			2,112,596		2,105,479

Page 1

Page 2

Kingsdale Head Farm 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

Ms Catherine Bryan

Designated Member

12/12/2025

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

1. General Information

Kingsdale Head Farm LLP is a limited liability partnership, incorporated in England & Wales, registered number OC430783 . The Registered Office is Kingsdale Head, Westhouse, Ingleton, Carnforth, LA6 3PH.

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:

Freehold	cost
Leasehold	cost
Plant & Machinery	25% Straight line
Motor Vehicles	25% Straight line
Fixtures & Fittings	25% Straight line
Computer Equipment	25% Straight line

2.4. 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: 2 (2024: 2)

Page 3

Page 4

Kingsdale Head Farm LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 April 2024	1,897,923	168,096	12,000	9,892
Additions	79,279	-	-	-

As at 31 March 2025	1,977,202	168,096	12,000	9,892

Depreciation
As at 1 April 2024	-	46,141	8,563	6,237
Provided during the period	-	33,336	1,266	1,219

As at 31 March 2025	-	79,477	9,829	7,456

Net Book Value
As at 31 March 2025	1,977,202	88,619	2,171	2,436

As at 1 April 2024	1,897,923	121,955	3,437	3,655


	Computer Equipment	Total
	£	£
Cost
As at 1 April 2024	1,283	2,089,194
Additions	-	79,279

As at 31 March 2025	1,283	2,168,473

Depreciation
As at 1 April 2024	430	61,371
Provided during the period	284	36,105

As at 31 March 2025	714	97,476

Net Book Value
As at 31 March 2025	569	2,070,997

As at 1 April 2024	853	2,027,823

5. Stocks

	2025	2024
	£	£
Stock	3,910	8,700

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	40,847	200
Other debtors	30,776	76,884

	71,623	77,084

Page 4

Page 5

Kingsdale Head Farm LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	61,640	37,351

Page 5