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REGISTERED NUMBER: OC341843 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CROWHURST FARM DEVELOPMENTS LLP

CROWHURST FARM DEVELOPMENTS LLP (REGISTERED NUMBER: OC341843)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

General Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 8 |

CROWHURST FARM DEVELOPMENTS LLP

GENERAL INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DESIGNATED MEMBERS: | J D McIntyre

| A McIntyre

| Y McIntyre

| J D McIntyre

| REGISTERED OFFICE: | 28 Wilton Road

| Bexhill-On-Sea

| East Sussex

| TN40 1EZ

| REGISTERED NUMBER: | OC341843 (England and Wales)

| ACCOUNTANTS: | Ashdown Hurrey

| Chartered Accountants & Business Advisers

| 28 Wilton Road

| Bexhill on Sea

| East Sussex

| TN40 1EZ

CROWHURST FARM DEVELOPMENTS LLP (REGISTERED NUMBER: OC341843)

BALANCE SHEET

31 MARCH 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 8,181,278 |  | 8,479,432 |  |

Investments | 5 | 839,281 |  | 1,218,489 |  |

Investment property | 6 | 3,740,000 |  | 3,725,000 |  |

12,760,559 |  | 13,422,921 |  |

CURRENT ASSETS

Stocks | 30,345 |  | 42,250 |  |

Debtors | 7 | 183,179 |  | 86,272 |  |

Cash at bank | 722,618 |  | 108,012 |  |

936,142 |  | 236,534 |  |

CREDITORS

Amounts falling due within one year | 8 | 10,459 |  | 9,500 |  |

NET CURRENT ASSETS | 925,683 |  | 227,034 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 13,686,242 |  | 13,649,955 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | - |  | - |  |

MEMBERS' OTHER INTERESTS

Capital accounts | 13,686,242 |  | 13,649,955 |  |

13,686,242 |  | 13,649,955 |  |

TOTAL MEMBERS' INTERESTS

Members' other interests | 13,686,242 |  | 13,649,955 |  |

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.

CROWHURST FARM DEVELOPMENTS LLP (REGISTERED NUMBER: OC341843)

BALANCE SHEET - continued

31 MARCH 2025

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 16 January 2026 and were signed by:

J D McIntyre - Designated member

CROWHURST FARM DEVELOPMENTS LLP (REGISTERED NUMBER: OC341843)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Crowhurst Farm Developments 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 as modified by the revaluation of certain assets.

| In preparing the financial statements, the designated members are required to make an assessment of the ability of the business to continue as a going concern. The members have considered all available evidence for the company which covers the 12 month period from the date of signing these financial statements.

| On the basis of this consideration, the members are confident that the business has adequate resources to continue in operational existence and to meet its liabilities as they fall due for the foreseeable future. In reaching this conclusion they are satisfied that no material uncertainty exists. As a result of the above, the members have concluded that it remains appropriate to adopt a going concern basis of preparation in these financial statements and that no material uncertainty exists in reaching this conclusion.

| Turnover

| Turnover represents net invoiced sales of kiln dried logs and firewood excluding value added tax. Turnover is recognised when the company receives the right to consideration.

| 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 10% on reducing balance

| There is no depreciation or amortisation provided in respect of freehold property. This, in the opinion of the members, is necessary for the financial statements to give a true and fair view in accordance with applicable accounting standards, as properties are included in the financial statements at their fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised in revaluation reserve or the profit and loss account respectively.

| Investment property

| There is no depreciation or amortisation provided in respect of investment property. This, in the opinion of the members, is necessary for the financial statements to give a true and fair view in accordance with applicable accounting standards, as properties are included in the financial statements at their fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit and loss account.

| Stocks

| Stock is measured at the lower of cost and net realisable value.

| Capital subscription and repayment

| The capital requirements of the partnership are determined from time to time by the Designated Members. Interest can be paid on capital at a market rate at the discretion of the members.

| Allocation of profits and drawings

| The allocation of profits to those who were members during the year is made by unanimous vote of the Designated Members.

| During the year members draw sums as agreed by the Designated Members, taking into account the partnership's cash requirements for operating and investing activities

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was 1 (2024 - 1 ) .

CROWHURST FARM DEVELOPMENTS LLP (REGISTERED NUMBER: OC341843)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 April 2024 | 8,008,500 |  | 832,502 |  | 8,841,002 |  |

| Additions | - |  | 204,338 |  | 204,338 |  |

| Reclassification/transfer | (440,000 | ) | - |  | (440,000 | ) |

| At 31 March 2025 | 7,568,500 |  | 1,036,840 |  | 8,605,340 |  |

| DEPRECIATION

| At 1 April 2024 | - |  | 361,570 |  | 361,570 |  |

| Charge for year | - |  | 62,492 |  | 62,492 |  |

| At 31 March 2025 | - |  | 424,062 |  | 424,062 |  |

| NET BOOK VALUE

| At 31 March 2025 | 7,568,500 |  | 612,778 |  | 8,181,278 |  |

| At 31 March 2024 | 8,008,500 |  | 470,932 |  | 8,479,432 |  |

| Cost or valuation at 31 March 2025 is represented by:

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| Valuation in 2020 | 1,400,000 |  | - |  | 1,400,000 |  |

| Valuation in 2021 | 1,507,342 |  | - |  | 1,507,342 |  |

| Cost | 4,661,158 |  | 1,036,840 |  | 5,697,998 |  |

7,568,500 |  | 1,036,840 |  | 8,605,340 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 April 2024 | 1,218,489 |  |

| Additions | 12,836 |  |

| Disposals | (411,759 | ) |

| Revaluations | 36,792 |  |

| Reclassification/transfer | (17,077 | ) |

| At 31 March 2025 | 839,281 |  |

| NET BOOK VALUE

| At 31 March 2025 | 839,281 |  |

| At 31 March 2024 | 1,218,489 |  |

CROWHURST FARM DEVELOPMENTS LLP (REGISTERED NUMBER: OC341843)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

5. | FIXED ASSET INVESTMENTS - continued

| Cost or valuation at 31 March 2025 is represented by:

| Other

| investments

£ |

| Valuation in 2024 | 70,134 |  |

| Valuation in 2025 | 36,792 |  |

| Cost | 732,355 |  |

839,281 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024 | 3,725,000 |  |

| Disposals | (425,000 | ) |

| Reclassification/transfer | 440,000 |  |

| At 31 March 2025 | 3,740,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 3,740,000 |  |

| At 31 March 2024 | 3,725,000 |  |

| These properties are registered at the Land Registry in the names of the Designated Members, being held in trust by them on behalf of Crowhurst Farm Developments LLP.

| Fair value at 31 March 2025 is represented by:

£ |

| Valuation in 2009 | (150,000 | ) |

| Valuation in 2010 | 80,352 |  |

| Valuation in 2011 | 92,874 |  |

| Valuation in 2013 | 134,000 |  |

| Valuation in 2015 | 616,112 |  |

| Valuation in 2017 | 211,000 |  |

| Valuation in 2018 | (15,000 | ) |

| Valuation in 2021 | 190,000 |  |

| Cost | 2,580,662 |  |

3,740,000 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

| 31.3.25 |  | 31.3.24

£ | £ |

| Cost | 2,580,662 |  | 2,456,302 |  |

| Investment property was valued on an open market basis on 31 March 2023 by the members .

CROWHURST FARM DEVELOPMENTS LLP (REGISTERED NUMBER: OC341843)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | - |  | 7,943 |  |

| Other debtors | 183,179 |  | 78,329 |  |

183,179 |  | 86,272 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Taxation and social security | (41 | ) | - |  |

| Other creditors | 10,500 |  | 9,500 |  |

10,459 |  | 9,500 |  |

9. | RELATED PARTY DISCLOSURES

| McIntyre Developments Ltd is a member of the LLP. This company is owned and operated by Mr and Mrs J D McIntyre, members of this LLP.

| The capital account of McIntyre Developments Ltd amounted to £1,524,318 at the year end.

CHARTERED ACCOUNTANTS' REPORT TO THE MEMBERS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

CROWHURST FARM DEVELOPMENTS LLP

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 accordance with our terms of engagement we have compiled the attached financial statements from the accounting records, information and explanations you have given to us.

The financial statements have been compiled using the going concern and historical cost basis. It is not intended to achieve full compliance with the provisions of UK Generally Accepted Accounting Principles.

This report is made to you, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to you that we have done so, and state those matters that we have agreed to state to you in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the person to whom this report is addressed for our work or for this report.

We have carried out this engagement in accordance with technical guidance issued by the Institute of Chartered Accountants in England & Wales and have complied with the ethical guidance laid down by the Institute.

You have approved the financial statements for the period described above, and have acknowledged your responsibility for them, for the appropriateness of the accounting basis and for providing all information and explanations necessary for their compilation.

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 financial statements.

Ashdown Hurrey

Chartered Accountants & Business Advisers

28 Wilton Road

Bexhill on Sea

East Sussex

TN40 1EZ

16 January 2026