REGISTERED NUMBER: OC329813 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Helford Geoscience LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

H Campbell

Dr D Pirrie

REGISTERED OFFICE:

Trelowarren Mill Barn

Mawgan

Helston

Cornwall

TR12 6AE

REGISTERED NUMBER:

OC329813 (England and Wales)

ACCOUNTANTS:

Shepherds Chartered Tax Advisers & Accountants

11A Kimberley Park Road

Falmouth

Cornwall

TR11 2DA

FIXED ASSETS

Tangible assets

4

583

777

CURRENT ASSETS

Stocks

-

250

Debtors

5

8,440

3,665

Cash at bank

11,690

24,192

20,130

28,107

CREDITORS

Amounts falling due within one year

6

798

2,104

NET CURRENT ASSETS

19,332

26,003

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

19,915

26,780

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

15,774

22,639

MEMBERS' OTHER INTERESTS

Capital accounts

4,141

4,141

19,915

26,780

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

15,774

22,639

Members' other interests

4,141

4,141

19,915

26,780

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 2026.

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 21 April 2026 and were signed by:

H Campbell - Designated member

1.	STATUTORY INFORMATION

Helford Geoscience 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.

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

-

25% on reducing balance

Stocks

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

8,725

DEPRECIATION

At 1 April 2025

7,948

Charge for year

194

At 31 March 2026

8,142

NET BOOK VALUE

At 31 March 2026

583

At 31 March 2025

777

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

6,900

2,125

Other debtors

1,540

1,540

8,440

3,665

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

269

1,575

Other creditors

529

529

798

2,104

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members are unsecured and would rank pari passu with other unsecured creditors in the event of a winding up.