CORNHEATH LLP - Filleted accounts

Registered number

OC413273

CORNHEATH LLP

Filleted Accounts

29 June 2025

CORNHEATH LLP
Registered number:		OC413273
Balance Sheet
as at 29 June 2025
Notes		2025		2024
£			£
Current assets
Stocks		100		100

Creditors: amounts falling due within one year	3	(100)		(100)

Net current assets		-		-

Total assets less current liabilities		-		-



Net assets attributable to members		-		-

Represented by:


		-		-

Total members' interests

		-		-

For the period ended 29 June 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 22 June 2026 and signed on their behalf by:


James Andrew DEMPSEY
Designated member

CORNHEATH LLP
Notes to the Accounts
for the period from 1 September 2024 to 29 June 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.

	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.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Members' capital
	Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the LLP	2		2


3	Creditors: amounts falling due within one year	2025		2024
£			£

	Other creditors	100		100


4	Other information

	CORNHEATH LLP is a limited liability partnership incorporated in England. Its registered office is:
	68 Derby Street
	Manchester
	M8 8AT