White Horse Harborne LLP

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

Registered number: OC346694

		31 March 2025		30 June 2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Stocks	5	11,262		13,886
Debtors	6	43,888		81,352
Cash at bank and in hand		246,070		244,619

		301,220		339,857
Creditors: Amounts Falling Due Within One Year	7	(134,037 )		(156,505 )

NET CURRENT ASSETS (LIABILITIES)			167,183		183,352

TOTAL ASSETS LESS CURRENT LIABILITIES			167,183		183,352

Creditors: Amounts Falling Due After More Than One Year	8		(28,704 )		(31,888 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			138,479		151,464

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		19,254		19,254
Other amounts		4,064		2,454

			23,318		21,708

Equity
Members' other interests
Members' capital		(32,227)		(17,632)
Other reserves		147,388		147,388

			115,161		129,756

			138,479		151,464

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			23,318		21,708
Members' other interests			115,161		129,756

			138,479		151,464

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White Horse Harborne LLP

Balance Sheet (continued)

As At 31 March 2025

For the period 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 Glyn Preece

Designated Member

29/12/2025

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

1. General Information

White Horse Harborne LLP is a limited liability partnership, incorporated in England & Wales, registered number OC346694 . The Registered Office is White Horse, 2 York Street, Harborne, Birmingham, B17 0HG.

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 May 2024 (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	6%
Plant & Machinery	25%
Motor Vehicles	25%

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 period was: 13 (2024: 12)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 July 2024	137,828	58,343	59,770	255,941

As at 31 March 2025	137,828	58,343	59,770	255,941

...CONTINUED

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White Horse Harborne LLP

Notes to the Financial Statements (continued)

For the Period 1 July 2024 to 31 March 2025

Depreciation
As at 1 July 2024	137,828	58,343	59,770	255,941

As at 31 March 2025	137,828	58,343	59,770	255,941

Net Book Value
As at 31 March 2025	-	-	-	-

As at 1 July 2024	-	-	-	-

5. Stocks

	31 March 2025	30 June 2024
	£	£
Stock	11,262	13,886

6. Debtors

	31 March 2025	30 June 2024
	£	£
Due within one year
Prepayments and accrued income	8,646	8,646
Net wages	-	290
Amounts owed by group undertakings	35,242	72,416

	43,888	81,352

7. Creditors: Amounts Falling Due Within One Year

	31 March 2025	30 June 2024
	£	£
Trade creditors	36,961	41,153
Other taxes and social security	1,995	9,125
VAT	10,054	17,142
Net wages	176	-
Other creditors	-	886
Accruals and deferred income	84,851	88,199

	134,037	156,505

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

	31 March 2025	30 June 2024
	£	£
Bank loans	28,704	31,888

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