REGISTERED NUMBER: OC432363 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

M & H Logging LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

M J Unsworth-White

Mrs H A Unsworth-White

REGISTERED OFFICE:

1 Little Tottingworth

Broad Oak

Farm Cottage

Heathfield

East Sussex

TN21 8TH

REGISTERED NUMBER:

OC432363 (England and Wales)

ACCOUNTANTS:

Ross Management Accountancy

Unit 2

Wallcrouch Business Centre

High Street

Wadhurst

East Sussex

TN5 7JR

FIXED ASSETS

Tangible assets

4

55,777

51,473

CURRENT ASSETS

Debtors

5

-

1,168

Cash at bank and in hand

8,219

11,825

8,219

12,993

CREDITORS

Amounts falling due within one year

6

1,131

689

NET CURRENT ASSETS

7,088

12,304

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

62,865

63,777

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

24,034

26,476

MEMBERS' OTHER INTERESTS

Capital accounts

38,831

37,301

62,865

63,777

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

24,034

26,476

Members' other interests

38,831

37,301

62,865

63,777

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 31 December 2025 and were signed by:

M J Unsworth-White - Designated member

1.	STATUTORY INFORMATION

M & H Logging 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.

Plant and machinery etc

-

33% on cost, 20% on reducing balance and 15% on reducing balance

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

85,201

Additions

19,364

At 31 March 2025

104,565

DEPRECIATION

At 1 April 2024

33,728

Charge for year

15,060

At 31 March 2025

48,788

NET BOOK VALUE

At 31 March 2025

55,777

At 31 March 2024

51,473

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

-

1,168

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

-

139

Taxation and social security

553

-

Other creditors

578

550

1,131

689

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

31.3.25

31.3.24

£

£

Amounts owed to members in respect of profits

24,034

26,476

Falling due within one year

24,034

26,476

Loans and other debts due to members' (other than members' capital classified as debt) will rank behind other creditors