Registered number
OC308831
Jordan Fishwick LLP
Unaudited Filleted Accounts
30 April 2025

Jordan Fishwick LLP
Registered number: | OC308831
Balance Sheet
as at 30 April 2025
Notes |  | 2025 |  | 2024
£ | £
Fixed assets
Intangible assets | 3 |  | 24,690 |  | 49,379
Tangible assets | 4 |  | 270,378 |  | 212,619
|  |  | 295,068 |  | 261,998
Current assets |  |  |  |  |
Debtors | 5 |  | 186,643 |  | 271,188
Cash at bank and in hand |  |  | 323,967 |  | 124,035
|  |  | 510,610 |  | 395,223
Creditors: amounts falling due within one year | 6 |  | (465,799) |  | (426,396)
Net current assets/(liabilities) |  |  | 44,811 |  | (31,173)
Total assets less current liabilities |  |  | 339,879 |  | 230,825
Creditors: amounts falling due after more than one year | 7 |  | (42,445) |  | (129,809)
Net assets attributable to members | 297,434 |  | 101,016
Represented by:
Loans and other debts due to members | 8 |  | 297,434 |  | 101,016
|  |  | 297,434 |  | 101,016
Total members' interests
Amounts due from members included in debtors | 5 |  | - |  | (77,220)
Loans and other debts due to members | 8 |  | 297,434 |  | 101,016
|  |  | 297,434 |  | 23,796
|  |  | 297,434 |  | 23,796
For the year ended 30 April 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to 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.
The 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.
These accounts were approved by the members on 11 December 2025 and signed on their behalf by:
M E Fishwick
Designated member

Jordan Fishwick LLP
Notes to the Accounts
for the year ended 30 April 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.
| 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Taxation
| Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Land and buildings | 10% on cost
| Plant and machinery etc | 25% on cost and 10% on cost
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Leased assets
| A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the LLP's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the LLP | 60 |  | 60
3 | Intangible fixed assets | £
| Goodwill:
| Cost
| At 1 May 2024 | 246,891
| At 30 April 2025 | 246,891
| Amortisation
| At 1 May 2024 | 197,512
| Provided during the year | 24,689
| At 30 April 2025 | 222,201
| Net book value
| At 30 April 2025 | 24,690
| At 30 April 2024 | 49,379
| Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.
4 | Tangible fixed assets
|  | Land and buildings |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £ | £
| Cost
| At 1 May 2024 | 193,272 |  | 293,810 |  | 420,136 |  | 907,218
| Additions | 1,600 |  | 4,685 |  | 156,569 |  | 162,854
| Disposals | - |  | - |  | (47,000) |  | (47,000)
| At 30 April 2025 | 194,872 |  | 298,495 |  | 529,705 |  | 1,023,072
| Depreciation
| At 1 May 2024 | 193,272 |  | 281,105 |  | 220,222 |  | 694,599
| Charge for the year | 200 |  | 6,834 |  | 98,061 |  | 105,095
| On disposals | - |  | - |  | (47,000) |  | (47,000)
| At 30 April 2025 | 193,472 |  | 287,939 |  | 271,283 |  | 752,694
| Net book value
| At 30 April 2025 | 1,400 |  | 10,556 |  | 258,422 |  | 270,378
| At 30 April 2024 | - |  | 12,705 |  | 199,914 |  | 212,619
| The net book value of Motor Vehicles includes £ 153,304 (2024 £197,291) in respect of assets leased under finance leases or hire purchase contracts.
5 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 57,576 |  | 109,919
| Amounts owed by group undertakings and undertakings in which the LLP has a participating interest |  | 62,020 |  | 16,992
| Amounts due from members |  |  |  |  | - |  | 77,220
| Other debtors | 67,047 |  | 67,057
|  |  |  |  |  | 186,643 |  | 271,188
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Obligations under finance lease and hire purchase contracts | 116,932 |  | 20,507
| Trade creditors | 77,004 |  | 129,928
| Amounts owed to group undertakings and undertakings in which the LLP has a participating interest |  | 39,705 |  | 87,702
| Other taxes and social security costs | 192,714 |  | 162,006
| Other creditors | 39,444 |  | 26,253
|  |  |  |  |  | 465,799 |  | 426,396
7 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Obligations under finance lease and hire purchase contracts | 42,445 |  | 129,809
8 | Loans and other debts due to members
| Amounts in 'Loans and other debts due to Members' (other than Members' capital classified as a liability) would rank pari passu with other creditors who are unsecured in the event of a winding up. No restrictions or limitations exist on the ability of the Members to reduce the amount of Members other interests.
9 | Other information
| Jordan Fishwick LLP is a limited liability partnership incorporated in England. Its registered office is:
| 84-86 Waters Green
| Macclesfield
| Cheshire
| SK11 6LH

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