1 April 2024 false No description of principal activity Taxfiler 2024.6 SO306036business:LimitedLiabilityPartnershipLLP2024-04-012025-03-31 SO3060362024-03-31 SO306036business:EntityNoLongerTradingButTradedInPast2024-04-012025-03-31 SO3060362024-04-012025-03-31 SO306036business:AuditExemptWithAccountantsReport2024-04-012025-03-31 SO306036business:FilletedAccounts2024-04-012025-03-31 SO3060362025-03-31 SO306036business:PartnerLLP12024-04-012025-03-31 SO306036business:PartnerLLP22024-04-012025-03-31 SO306036business:RegisteredOffice2024-04-012025-03-31 SO3060362024-03-31 SO306036core:WithinOneYear2025-03-31 SO306036core:WithinOneYear2024-03-31 SO306036core:AfterOneYear2025-03-31 SO306036core:AfterOneYear2024-03-31 SO306036core:ShareCapital2025-03-31 SO306036core:ShareCapital2024-03-31 SO306036core:RetainedEarningsAccumulatedLosses2025-03-31 SO306036core:RetainedEarningsAccumulatedLosses2024-03-31 SO306036business:SmallEntities2024-04-012025-03-31 SO306036core:LandBuildings2024-04-012025-03-31 SO306036core:PlantMachinery2024-04-012025-03-31 SO306036countries:Scotland2024-04-012025-03-31 SO306036core:LandBuildings2024-03-31 SO306036core:PlantMachinery2024-03-31 SO306036core:LandBuildings2025-03-31 SO306036core:PlantMachinery2025-03-31 SO3060362023-04-012024-03-31 iso4217:GBP xbrli:pure
Registered No. SO306036 (Scotland)
C&N Equestrian LLP Unaudited accounts for the year ended 31 March 2025
C&N Equestrian LLP LLP Information for the year ended 31 March 2025
Designated members
Ms Aileen Craig
Mr Trevor Nicholson
Registered Number
SO306036 (Scotland)
Registered Office
Busbie Mains Kilmaurs Kilmarnock KA3 2PF SCOTLAND
Accountants
Nairn Ltd 29 St Andrews Park Troon Ayrshire KA10 7GQ
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C&N Equestrian LLP Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
3
512,814 
867,083 
Current assets
Cash at bank and in hand
371 
1,302 
Creditors: amounts falling due within one year
4
(32,355)
(35,924)
Net current liabilities
(31,984)
(34,622)
Total assets less current liabilities
480,830 
832,461 
Creditors: amounts falling due after more than one year
5
(321,022)
(347,603)
Net assets attributable to members
159,808 
484,858 
Represented by:
Members' other interests
Members' capital classified as equity
171,295 
294,498 
Other reserves
(11,487)
190,360 
159,808 
484,858 
159,808 
484,858 
Total members' interests
Members' other interests
159,808 
484,858 
159,808 
484,858 
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 29 December 2025.
Ms Aileen Craig Designated member Limited Liability Partnership Registration No. SO306036
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C&N Equestrian 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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:
Land & buildings
3% Straight line on relevant categories
Plant & machinery
25% straight line and 10% straight line on arena
2
Statutory information
C&N Equestrian LLP is a limited liability partnership, incorporated in Scotland, registration number SO306036. Its registered office is Busbie Mains, Kilmaurs, Kilmarnock, KA3 2PF, SCOTLAND.
3
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
545,287 
408,892 
954,179 
Disposals
- 
(408,892)
(408,892)
At 31 March 2025
545,287 
- 
545,287 
Depreciation
At 1 April 2024
21,975 
65,121 
87,096 
Charge for the year
10,498 
22,353 
32,851 
On disposals
- 
(87,474)
(87,474)
At 31 March 2025
32,473 
- 
32,473 
Net book value
At 31 March 2025
512,814 
- 
512,814 
At 31 March 2024
523,312 
343,771 
867,083 
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C&N Equestrian LLP Notes to the Accounts for the year ended 31 March 2025
4
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
18,418 
17,796 
Taxes and social security costs
257 
382 
Other creditors
11,246 
11,682 
Accruals
2,434 
6,064 
32,355 
35,924 
5
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
316,586 
332,519 
Other creditors
4,436 
15,084 
321,022 
347,603 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
7
Average number of employees
During the year the average number of employees was 0 (2024: 1).
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