1 April 2024 false No description of principal activity Taxfiler 2024.6 OC434190business:LimitedLiabilityPartnershipLLP2024-04-012025-03-31 OC4341902024-03-31 OC4341902024-04-012025-03-31 OC434190business:AuditExemptWithAccountantsReport2024-04-012025-03-31 OC434190business:FilletedAccounts2024-04-012025-03-31 OC4341902025-03-31 OC434190business:PartnerLLP12024-04-012025-03-31 OC434190business:PartnerLLP22024-04-012025-03-31 OC434190business:RegisteredOffice2024-04-012025-03-31 OC4341902024-03-31 OC434190core:WithinOneYear2025-03-31 OC434190core:WithinOneYear2024-03-31 OC434190core:RetainedEarningsAccumulatedLosses2025-03-31 OC434190core:RetainedEarningsAccumulatedLosses2024-03-31 OC434190business:SmallEntities2024-04-012025-03-31 OC434190countries:EnglandWales2024-04-012025-03-31 OC434190core:PlantMachinery2024-03-31 OC434190core:PlantMachinery2025-03-31 OC434190core:PlantMachinery2024-04-012025-03-31 OC4341902023-04-012024-03-31 iso4217:GBP xbrli:pure
Registered No. OC434190 (England and Wales)
Salter & Mckenna LLP Unaudited accounts for the year ended 31 March 2025
Salter & Mckenna LLP LLP Information for the year ended 31 March 2025
Designated members
Alice Howard
Cameron Mckenna
Registered Number
OC434190 (England and Wales)
Registered Office
Lawn Farm Cornard Tye Sudbury Suffolk CO10 0QA
Accountants
ABBEYGATE ACCOUNTANCY LTD UNIT 27 STATION HILL THURSTON BURY ST. EDMUNDS ENGLAND IP31 3QU
- 2 -
Salter & Mckenna LLP Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
9,844 
13,125 
Current assets
Debtors
10,560 
2,700 
Cash at bank and in hand
2,534 
6,692 
13,094 
9,392 
Creditors: amounts falling due within one year
(6,950)
(7,679)
Net current assets
6,144 
1,713 
Net assets attributable to members
15,988 
14,838 
Represented by:
Members' other interests
Other reserves
15,988 
14,838 
15,988 
14,838 
Total members' interests
Members' other interests
15,988 
14,838 
15,988 
14,838 
For the year ending 31 March 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (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 profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 31 October 2025.
Alice Howard Designated member Limited Liability Partnership Registration No. OC434190
- 3 -
Salter & Mckenna LLP Notes to the Accounts for the year ended 31 March 2025
1
Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
2
Statutory information
Salter & Mckenna LLP is a limited liability partnership, incorporated in England and Wales, registration number OC434190. Its registered office is Lawn Farm, Cornard Tye, Sudbury, Suffolk, CO10 0QA.
3
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2024
15,000 
At 31 March 2025
15,000 
Depreciation
At 1 April 2024
1,875 
Charge for the year
3,281 
At 31 March 2025
5,156 
Net book value
At 31 March 2025
9,844 
At 31 March 2024
13,125 
4
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
- 
189 
Taxes and social security costs
5,906 
6,446 
Accruals
1,044 
1,044 
6,950 
7,679 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 4 -