Powys Poultry LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC375136

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		16,451		21,819

			16,451		21,819
CURRENT ASSETS
Debtors	5	145,891		140,152
Cash at bank and in hand		473		143

		146,364		140,295
Creditors: Amounts Falling Due Within One Year	6	(6,853 )		(6,152 )

NET CURRENT ASSETS (LIABILITIES)			139,511		134,143

TOTAL ASSETS LESS CURRENT LIABILITIES			155,962		155,962

NET ASSETS ATTRIBUTABLE TO MEMBERS			155,962		155,962

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		155,962		155,962

			155,962		155,962

			155,962		155,962

TOTAL MEMBERS' INTEREST
Amounts due from members			(145,198)		(140,031)
Loans and other debts due to members within one year			155,962		155,962

			10,764		15,931

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Powys Poultry LLP

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

A R Cordingley

Designated Member

1 July 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Powys Poultry LLP is a limited liability partnership, incorporated in England & Wales, registered number OC375136 . The Registered Office is Coedcaehaidd, Llanfair, Caereinion, Welshpool, Powys, SY21 0HY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% on Cost
Motor Vehicles	Fully depreciated
Property Improvement	10% on Cost
Glamping Pods	10% on Cost

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Powys Poultry LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 2 (2025: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Property Improvement	Glamping Pods	Total
	£	£	£	£	£
Cost
As at 1 April 2025	19,311	10,899	2,386	34,960	67,556

As at 31 March 2026	19,311	10,899	2,386	34,960	67,556

Depreciation
As at 1 April 2025	17,460	10,898	1,911	15,468	45,737
Provided during the period	1,634	-	238	3,496	5,368

As at 31 March 2026	19,094	10,898	2,149	18,964	51,105

Net Book Value
As at 31 March 2026	217	1	237	15,996	16,451

As at 1 April 2025	1,851	1	475	19,492	21,819

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	693	-
Other debtors	145,198	140,152

	145,891	140,152

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	3,357	4,057
Other creditors	2,170	2,095
Taxation and social security	1,326	-

	6,853	6,152

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