REGISTERED NUMBER: OC416329 (England and Wales)

Unaudited Financial Statements For The Year Ended 31 March 2025

for

Prestige Landscapes Northants LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mr P J Harris

Mr C M Liptrott

REGISTERED OFFICE:

2 Arnsby Crescent

Northampton

NORTHAMPTONSHIRE

NN3 7SL

REGISTERED NUMBER:

OC416329 (England and Wales)

ACCOUNTANTS:

Harris & Clarke LLP

7 Billing Road

Northampton

NORTHAMPTONSHIRE

NN1 5AN

FIXED ASSETS

Tangible assets

4

40,056

50,485

CURRENT ASSETS

Debtors

5

20,197

6,467

Cash at bank

-

11,663

20,197

18,130

CREDITORS

Amounts falling due within one year

6

25,107

15,508

NET CURRENT (LIABILITIES)/ASSETS

(4,910

)

2,622

TOTAL ASSETS LESS CURRENT LIABILITIES

35,146

53,107

CREDITORS

Amounts falling due after more than one year

7

17,637

30,877

NET ASSETS ATTRIBUTABLE TO MEMBERS

17,509

22,230

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

17,509

22,230

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

17,509

22,230

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 23 July 2025 and were signed by:

Mr P J Harris - Designated member

1.	STATUTORY INFORMATION

Prestige Landscapes Northants LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

130,235

Additions

2,840

At 31 March 2025

133,075

DEPRECIATION

At 1 April 2024

79,750

Charge for year

13,269

At 31 March 2025

93,019

NET BOOK VALUE

At 31 March 2025

40,056

At 31 March 2024

50,485

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

44,910

DEPRECIATION

At 1 April 2024

16,853

Charge for year

7,014

At 31 March 2025

23,867

NET BOOK VALUE

At 31 March 2025

21,043

At 31 March 2024

28,057

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

20,197

6,467

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,540

-

Hire purchase contracts

6,000

6,000

Trade creditors

34

54

Taxation and social security

10,575

8,520

Other creditors

958

934

25,107

15,508

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

17,637

30,877

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank pari passu with unsecured creditors in the event of a winding-up.