NANDV Estates LLP

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: OC368800

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	4	1,478		627,052
Cash at bank and in hand		6,912		24,833

		8,390		651,885
NET CURRENT ASSETS (LIABILITIES)			8,390		651,885

TOTAL ASSETS LESS CURRENT LIABILITIES			8,390		651,885

NET ASSETS ATTRIBUTABLE TO MEMBERS			8,390		651,885

REPRESENTED BY:
Equity
Members' other interests
Members' capital		8,390		651,885

			8,390		651,885

TOTAL MEMBERS' INTEREST
Members' other interests			8,390		651,885

			8,390		651,885

For the year ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (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 LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Veranding Limited

Designated Member

09/01/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

NANDV Estates LLP is a limited liability partnership, incorporated in England & Wales, registered number OC368800 . The Registered Office is Hammingden Place Hammingden Lane, Ardingly, Haywards Heath, West Sussex, RH17 6SR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Going Concern Disclosure

The LLP ceased to trade during the period when the business was disposed of. Consequently, the financial statements are prepared on a cessation basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

at varying rates on cost

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Financial Instruments

Cash and cash equivalents

Cash consists of cash on hand and demand deposits. Cash equivalents consist of short term highly liquid investments that are readilyconvertible to known amounts of cash that are subject to an insignificant risk of change in value.

Other financial assets

Other financial assets including trade debtors for goods or services sold to customers on short-term credit, are initially measured at theundiscounted amount of cash receivable from that customer, which is normally the invoice price, and are subsequently measured at

amortised cost less impairment, where there is objective evidence of an impairment.

Loans and borrowings

...CONTINUED

Page 2

Page 3

NANDV Estates LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Financial Instruments - continued

All loans and borrowings, both assets and liabilities are initially recorded at the present value of cash payable to the lender in settlement of the liability discounted at the market interest rate. Subsequently loans and borrowings are stated at amortised cost using the effectiveinterest rate method. The computation of amortised cost includes any issue costs, transaction costs and fees, and any discount or premiumon settlement, and the effect of this is to amortise these amounts over the expected borrowing period. Loans with no stated interest rate andrepayable within one year or on demand are not amortised. Loans and borrowings are classified as current assets or liabilities unless theborrower has an unconditional right to defer settlement of the liability for at least twelve months after the financial year end date.

Other financial liabilities

Trade creditors are measured at invoice price, unless payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. In this case the arrangement constitutes a financing transaction, and the financial liability is measured at thepresent value of the future payments discounted at a market rate of interest for a similar debt instrument.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 2 (2024: 2)

4. Debtors

	2025	2024
	£	£
Due within one year
Amount owed by related parties	-	627,052
VAT	1,478	-

	1,478	627,052

5. Related Party Transactions

	Opening balance £	Advances/Sales £	Repayments £	Closing balance £
Highbrook Vineyard Limited	627,052	-	(627,052)	-
	627,052	-	(627,052)	-

During the previous year, the LLP sold its entire trade, assets and undertaking as a going concern for the amount of £627,052 to Highbrook Vineyard Limited which is a related company owing to Nigel and Veronica Williams being directors and controlling shareholders of that company.

This amount was fully paid to the LLP in the current period leaving no amount owed at the balance sheet date.

6. Ultimate Parent Undertaking and Controlling Party

The LLP's immediate and ultimate parent undertaking is Veranding Limited. Veranding Limited was incorporated in England. The ultimate controlling parties are Nigel and Veronica Williams.

Page 3