REGISTERED NUMBER: OC376209 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Amsel & Wilkins Llp

Page

General Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DESIGNATED MEMBERS:

Hill Farmhouse Ltd

3D Dentalcare Limited

Plumpton Park Ltd

REGISTERED OFFICE:

26 High Street

Banbury

Oxfordshire

OX16 5EG

REGISTERED NUMBER:

OC376209 (England and Wales)

ACCOUNTANTS:

Tearle & Carver Limited

Chandos House

School Lane

Buckingham

Buckinghamshire

MK18 1HD

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Amsel & Wilkins Llp for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of Amsel & Wilkins Llp, as a body, in accordance with the terms of our engagement letter dated 31 October 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Amsel & Wilkins Llp and state those matters that we have agreed to state to the members of Amsel & Wilkins Llp, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Amsel & Wilkins Llp and its members, as a body, for our work or for this report.

It is your duty to ensure that Amsel & Wilkins 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 profit of Amsel & Wilkins Llp. You consider that Amsel & Wilkins 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 Amsel & Wilkins 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.

Tearle & Carver Limited

Chandos House

School Lane

Buckingham

Buckinghamshire

MK18 1HD

Date: .............................................

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

118,130

104,215

118,131

104,216

CURRENT ASSETS

Stocks

29,049

37,588

Debtors

6

17,383

3,372

Cash at bank and in hand

239,644

267,121

286,076

308,081

CREDITORS

Amounts falling due within one year

7

189,698

181,396

NET CURRENT ASSETS

96,378

126,685

TOTAL ASSETS LESS CURRENT LIABILITIES

214,509

230,901

CREDITORS

Amounts falling due after more than one year

8

6,061

53,341

NET ASSETS ATTRIBUTABLE TO MEMBERS

208,448

177,560

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

208,448

177,560

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

208,448

177,560

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 12 December 2025 and were signed by:

3D Dentalcare Limited - Designated member

1.	STATUTORY INFORMATION

Amsel & Wilkins 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 16 (2024 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

and 31 March 2025

1

NET BOOK VALUE

At 31 March 2025

1

At 31 March 2024

1

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

207,665

7,450

12,315

227,430

Additions

44,417

1,390

-

45,807

Disposals

(4,526

)

(160

)

(429

)

(5,115

)

At 31 March 2025

247,556

8,680

11,886

268,122

DEPRECIATION

At 1 April 2024

108,530

5,665

9,020

123,215

Charge for year

27,805

774

1,648

30,227

Eliminated on disposal

(2,943

)

(78

)

(429

)

(3,450

)

At 31 March 2025

133,392

6,361

10,239

149,992

NET BOOK VALUE

At 31 March 2025

114,164

2,319

1,647

118,130

At 31 March 2024

99,135

1,785

3,295

104,215

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

655

(9,349

)

Other debtors

16,728

12,721

17,383

3,372

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

36,364

36,364

Hire purchase contracts

10,917

11,265

Wages and salaries control

17,827

16,878

Trade creditors

102,040

89,980

Taxation and social security

2,725

2,780

Other creditors

19,825

24,129

189,698

181,396

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

6,061

42,424

Hire purchase contracts

-

10,917

6,061

53,341

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

6,061

42,424

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

The members consider that all debts due to members rank equally with debts due to other unsecured creditors