1 April 2024 false No description of principal activity Taxfiler 2024.6 OC381273business:LimitedLiabilityPartnershipLLP2024-04-012025-03-31 OC3812732024-03-31 OC3812732024-04-012025-03-31 OC381273business:AuditExemptWithAccountantsReport2024-04-012025-03-31 OC381273business:FilletedAccounts2024-04-012025-03-31 OC3812732025-03-31 OC381273business:PartnerLLP12024-04-012025-03-31 OC381273business:PartnerLLP22024-04-012025-03-31 OC381273business:RegisteredOffice2024-04-012025-03-31 OC3812732024-03-31 OC381273core:WithinOneYear2025-03-31 OC381273core:WithinOneYear2024-03-31 OC381273core:AfterOneYear2025-03-31 OC381273core:AfterOneYear2024-03-31 OC381273core:ShareCapital2025-03-31 OC381273core:ShareCapital2024-03-31 OC381273core:RetainedEarningsAccumulatedLosses2025-03-31 OC381273core:RetainedEarningsAccumulatedLosses2024-03-31 OC381273business:SmallEntities2024-04-012025-03-31 OC381273core:LandBuildings2024-04-012025-03-31 OC381273core:PlantMachinery2024-04-012025-03-31 OC381273core:MotorVehicles2024-04-012025-03-31 OC381273core:FurnitureFittings2024-04-012025-03-31 OC381273countries:EnglandWales2024-04-012025-03-31 OC381273core:IntangibleAssetsOtherThanGoodwill2024-03-31 OC381273core:IntangibleAssetsOtherThanGoodwill2025-03-31 OC381273core:LandBuildings2024-03-31 OC381273core:PlantMachinery2024-03-31 OC381273core:MotorVehicles2024-03-31 OC381273core:FurnitureFittings2024-03-31 OC381273core:LandBuildings2025-03-31 OC381273core:PlantMachinery2025-03-31 OC381273core:MotorVehicles2025-03-31 OC381273core:FurnitureFittings2025-03-31 OC3812732023-01-012024-03-31 iso4217:GBP xbrli:pure
Registered No. OC381273 (England and Wales)
Ponton Main Service Station LLP Unaudited accounts for the year ended 31 March 2025
Ponton Main Service Station LLP LLP Information for the year ended 31 March 2025
Designated members
Mr Ian James Cruickshank
Mrs Susan Jane Cruickshank
Registered Number
OC381273 (England and Wales)
Registered Office
Great North Road, Great Ponton Grantham NG33 5DW GB
Accountants
Andrew S. Cruickshank 23 Dallygate Great Ponton Grantham Lincolnshire NG33 5DP
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Ponton Main Service Station LLP Accountants' report
Accountants' report to the members of Ponton Main Service Station LLP on the preparation of the unaudited statutory financial statements for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ponton Main Service Station LLP for the year ended 31 March 2025 as set out on pages 4 - 7 from the LLP's accounting records and from information and explanations you have given us.
This report is made solely to the members of Ponton Main Service Station LLP, as a body, in accordance with the terms of our engagement letter dated 28 December 2004. Our work has been undertaken solely to prepare for your approval the financial statements of Ponton Main Service Station LLP and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ponton Main Service Station LLP and its members as a body for our work or for this report.
It is your duty to ensure that Ponton Main Service Station LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Ponton Main Service Station LLP. You consider that Ponton Main Service Station LLP is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Ponton Main Service Station LLP. 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 statutory financial statements.
Andrew S. Cruickshank 23 Dallygate Great Ponton Grantham Lincolnshire NG33 5DP 31 December 2025
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Ponton Main Service Station LLP Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
3
66 
66 
Tangible assets
4
46,720 
45,402 
46,786 
45,468 
Current assets
Inventories
250 
250 
Debtors
4,803 
11,923 
Cash at bank and in hand
268,239 
336,088 
273,292 
348,261 
Creditors: amounts falling due within one year
5
(6,629)
(13,823)
Net current assets
266,663 
334,438 
Total assets less current liabilities
313,449 
379,906 
Creditors: amounts falling due after more than one year
6
(26,366)
(26,062)
Net assets attributable to members
287,083 
353,844 
Represented by:
Loans and other debts due to members
7
251,972 
251,972 
Members' other interests
Members' capital classified as equity
(688,657)
(547,213)
Other reserves
723,768 
649,085 
35,111 
101,872 
287,083 
353,844 
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Ponton Main Service Station LLP Statement of financial position as at 31 March 2025 (continued)
Total members' interests
Loans and other debts due to members
251,972 
251,972 
Members' other interests
35,111 
101,872 
287,083 
353,844 
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 December 2025.
Mr Ian James Cruickshank Designated member Limited Liability Partnership Registration No. OC381273
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Ponton Main Service Station 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:
Land & buildings
10% Reducing Balance
Plant & machinery
15% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
15% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
2
Statutory information
Ponton Main Service Station LLP is a limited liability partnership, incorporated in England and Wales, registration number OC381273. Its registered office is Great North Road, Great Ponton, Grantham, NG33 5DW, GB.
3
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2024
644 
At 31 March 2025
644 
Amortisation
At 1 April 2024
578 
At 31 March 2025
578 
Net book value
At 31 March 2025
66 
At 31 March 2024
66 
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Ponton Main Service Station LLP Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
20,472 
75,250 
192,294 
36,837 
324,853 
Additions
- 
1,318 
- 
- 
1,318 
At 31 March 2025
20,472 
76,568 
192,294 
36,837 
326,171 
Depreciation
At 1 April 2024
3,921 
68,624 
174,807 
32,099 
279,451 
At 31 March 2025
3,921 
68,624 
174,807 
32,099 
279,451 
Net book value
At 31 March 2025
16,551 
7,944 
17,487 
4,738 
46,720 
At 31 March 2024
16,551 
6,626 
17,487 
4,738 
45,402 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
333 
2,603 
Taxes and social security costs
382 
382 
Other creditors
- 
4,924 
Accruals
5,914 
5,914 
6,629 
13,823 
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
26,366 
26,062 
7
Loans and other debts due to members
2025 
2024 
£ 
£ 
Loans from members
251,972 
251,972 
Amounts falling due within one year
251,972 
251,972 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
8
Average number of employees
During the year the average number of employees was 0 (2024: 4).
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