REGISTERED NUMBER: OC344663 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

DITCHBURN TRUCK SERVICES LLP

Page

General Information

1

Statement of Financial Position

2

Notes to the Financial Statements

5

DESIGNATED MEMBERS:

J P Ditchburn

V M Ditchburn

REGISTERED OFFICE:

Jayvee Works

Sefton Industrial Estate

Sefton Lane, Maghull

Liverpool

L31 8BX

REGISTERED NUMBER:

OC344663 (England and Wales)

ACCOUNTANTS:

Malthouse & Company Chartered Accountants

America House, Rumford Court

Rumford Place

Liverpool

Merseyside

L3 9DD

FIXED ASSETS

Tangible assets

4

624,750

633,871

CURRENT ASSETS

Stocks

5

846,332

756,022

Debtors

6

476,758

498,220

Cash at bank and in hand

107,117

106,803

1,430,207

1,361,045

CREDITORS

Amounts falling due within one year

7

1,242,580

1,193,860

NET CURRENT ASSETS

187,627

167,185

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

812,377

801,056

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

552,364

541,043

MEMBERS' OTHER INTERESTS

Revaluation reserve

9

260,013

260,013

812,377

801,056

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

552,364

541,043

Members' other interests

260,013

260,013

812,377

801,056

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 13 January 2026 and were signed by:

J P Ditchburn - Designated member

V M Ditchburn - Designated member

1.	STATUTORY INFORMATION

Ditchburn Truck Services LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Freehold property

-

on the building element of the property

Plant and machinery

-

15% on reducing balance

Computer equipment

-

15% on cost

STOCKS

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The LLP operates a defined contribution plan for its employees. A defined contribution plan is a

pension plan under which the LLP pays fixed contributions into a separate entity. Once the

contributions have been paid the LLP has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not

paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the LLP in independently administered funds.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 13 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 April 2024

675,000

49,889

32,425

757,314

Additions

-

1,463

3,187

4,650

Disposals

-

-

(2,925

)

(2,925

)

At 31 March 2025

675,000

51,352

32,687

759,039

DEPRECIATION

At 1 April 2024

80,438

25,882

17,123

123,443

Charge for year

6,750

3,700

3,321

13,771

Eliminated on disposal

-

-

(2,925

)

(2,925

)

At 31 March 2025

87,188

29,582

17,519

134,289

NET BOOK VALUE

At 31 March 2025

587,812

21,770

15,168

624,750

At 31 March 2024

594,562

24,007

15,302

633,871

5.

STOCKS

31.3.25

31.3.24

£

£

Parts stock and WIP

31,152

37,445

Finished goods - new and used

166,651

225,058

Consignment stock

648,529

493,519

846,332

756,022

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

393,628

426,105

Prepayments

83,130

72,115

476,758

498,220

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

24,905

191,479

Hire purchase contracts

-

11,739

Consignment creditor

648,529

493,519

Trade creditors

522,852

447,372

Social security and other taxes

(24,908

)

(21,103

)

Other creditors

33,577

28,800

Accrued expenses

37,625

42,054

1,242,580

1,193,860

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Other debts due to members rank behind other creditors in relation to winding up.

9.

RESERVES

Revaluation

reserve

£

At 1 April 2024

and 31 March 2025

260,013