M H ELLIS & SONS LLP

	Page
LLP Information	1
Members' Report	2
Accountant's Report	3
Profit and Loss Account	4
Balance Sheet	5—6
Notes to the Financial Statements	7—8

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Registered No. OC447239

Members' Report For The Year Ended 31 March 2025

Members' Report

The members present their report and the financial statements for the year ended 31 March 2025.

Principal Activity

The LLP's principal activity continues to be that of Landscape Gardening, Farm Management and Agricultural Works.

Members

The designated members who held office during the year were as follows:

Mr MARTIN ELLIS

Mrs NATALIE SHAW

Statement of Members' Responsibilities

The members are responsible for preparing the financial statements in accordance with applicable law and regulations.Company law as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 requires the members to prepare financial statements for each financial year. Under that law the members have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law as applied to Limited Liability Partnerships the members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the LLP and of the profit or loss for that period. In preparing the financial statements the members are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the LLP will continue in business.

The members are responsible for keeping adequate accounting records that are sufficient to show and explain the LLP's transactions and disclose with reasonable accuracy at any time the financial position of the LLP and enable them to ensure that the financial statements comply with the Companies Act 2006 as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. They are also responsible for safeguarding the assets of the LLP and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The members are responsible for the maintenance and integrity of the corporate and financial information included on the LLP's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Signed on behalf of the members by

Mrs NATALIE SHAW

Designated Member

22/12/2025

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M H ELLIS & SONS LLP

Accountant's Report

For The Year Ended 31 March 2025

Accountant's Report

In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have compiled the financial statements of the LLP from the accounting records and information and explanations you have given to us.

This report is made to the partners in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the partners the financial statements that we have been engaged to compile, to report to the partners that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the partnership and the partners for our work or for this report.

You have acknowledged on the balance sheet as at year ended 31 March 2025 your duty to ensure that the partnership has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the LLP is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

22/12/2025

A R BOOKKEEPING & ACCOUNTS SERVICES

18 PORTLAND CLOSE

BEDFORD

BEDS

MK41 9NE

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M H ELLIS & SONS LLP

Profit and Loss Account

For The Year Ended 31 March 2025

Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER		586,746	585,124
Cost of sales		(394,529 )	(414,816 )

GROSS PROFIT		192,217	170,308

Administrative expenses		(104,365 )	(73,521 )

OPERATING PROFIT		87,852	96,787
Interest payable and similar charges		(10,684 )	(4,416 )

PROFIT FOR THE FINANCIAL YEAR AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS		77,168	92,371

The notes on pages 7 to 8 form part of these financial statements.

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M H ELLIS & SONS LLP

Balance Sheet

As At 31 March 2025

Balance Sheet

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		312,995		216,676

			312,995		216,676
CURRENT ASSETS
Debtors	5	64,586		25,393
Cash at bank and in hand		15,834		28,589

		80,420		53,982
Creditors: Amounts Falling Due Within One Year	6	(47,806 )		(105,018 )

NET CURRENT ASSETS (LIABILITIES)			32,614		(51,036 )

TOTAL ASSETS LESS CURRENT LIABILITIES			345,609		165,640

Creditors: Amounts Falling Due After More Than One Year	7		(214,588 )		(101,550 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			131,021		64,090

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		169,539		92,371

			169,539		92,371

Equity
Members' other interests
Members' capital		(38,518)		(28,281)

			(38,518)		(28,281)

			131,021		64,090

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			169,539		92,371
Members' other interests			(38,518)		(28,281)

			131,021		64,090

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M H ELLIS & SONS 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 in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

On behalf of the members

Mrs NATALIE SHAW

Designated Member

22/12/2025

The notes on pages 7 to 8 form part of these financial statements.

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M H ELLIS & SONS LLP

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

M H ELLIS & SONS LLP is a limited liability partnership, incorporated in England & Wales, registered number OC447239 . The Registered Office is NEW HOUSE LONG HAYDONS, RUSHDEN ROAD, BLETSOE, BEDFORDSHIRE, MK44 1QW.

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:

Plant & Machinery	20% ON COST
Motor Vehicles	25% ON COST
Fixtures & Fittings	NIL
Computer Equipment	25% ON COST

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the LLP. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 2 (2024: 3)

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M H ELLIS & SONS LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2024	241,649	114,674	33,810	390,133
Additions	2,800	165,000	-	167,800

As at 31 March 2025	244,449	279,674	33,810	557,933

Depreciation
As at 1 April 2024	109,164	64,293	-	173,457
Provided during the period	36,111	35,370	-	71,481

As at 31 March 2025	145,275	99,663	-	244,938

Net Book Value
As at 31 March 2025	99,174	180,011	33,810	312,995

As at 1 April 2024	132,485	50,381	33,810	216,676

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	64,586	19,064
Other debtors	-	6,329

	64,586	25,393

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	30,611	101,867
Other creditors	273	364
Taxation and social security	16,922	2,787

	47,806	105,018

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	209,853	89,079
Bank loans	4,735	12,471

	214,588	101,550

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	209,853	89,079

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Designated Members	Mrs NATALIE SHAW

LLP Registration Number	OC447239

Registered Office	NEW HOUSE LONG HAYDONS
	RUSHDEN ROAD
	BLETSOE
	BEDFORDSHIRE
	MK44 1QW

Accountants	A R BOOKKEEPING & ACCOUNTS SERVICES
	18 PORTLAND CLOSE
	BEDFORD
	BEDS
	MK41 9NE