BrightAccountsProduction v1.0.0 v1.0.0 2024-04-06 The company was not dormant during the period The company was trading for the entire period The principal activity is that of vending machines. 27 July 2026 0 0 OC416113 2025-07-31 OC416113 2024-04-05 OC416113 2023-04-05 OC416113 2024-04-06 2025-07-31 OC416113 2023-04-06 2024-04-05 OC416113 uk-bus:LimitedLiabilityPartnershipLLP 2024-04-06 2025-07-31 OC416113 uk-curr:PoundSterling 2024-04-06 2025-07-31 OC416113 uk-bus:FilletedAccounts 2024-04-06 2025-07-31 OC416113 uk-bus:PartnerLLP1 2024-04-06 2025-07-31 OC416113 uk-bus:PartnerLLP2 2024-04-06 2025-07-31 OC416113 uk-bus:RegisteredOffice 2024-04-06 2025-07-31 OC416113 uk-bus:Agent1 2024-04-06 2025-07-31 OC416113 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-07-31 OC416113 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-04-05 OC416113 uk-bus:AuditExempt-NoAccountantsReport 2024-04-06 2025-07-31 OC416113 uk-bus:FRS102 2024-04-06 2025-07-31 OC416113 2024-04-06 2025-07-31 xbrli:pure iso4217:GBP iso4217:EUR xbrli:shares

Limited Liability Partnership Number: OC416113

Par Vending LLP

Unaudited Financial Statements

for the financial period ended 31 July 2025

Par Vending LLP

MEMBERS AND OTHER INFORMATION

Members | Malcolm Smart
| MBS Property Maintenance Ltd
Limited Liability Partnership Number | OC416113
Registered Office | 68 Sandown Road
| West Malling
| Kent
| ME19 6NR
Business Address | Old Stable
| Old Parsonage Court
| West Malling
| ME19 6NZ
Accountants | Malling Accountancy Limited
| Chartered Accountants
| 68 Sandown Road
| West Malling
| Kent
| ME19 6NR

Par Vending LLP

STATEMENT OF MEMBERS' RESPONSIBILITIES IN RESPECT OF THE MEMBERS’ REPORT AND THE FINANCIAL STATEMENTS

for the financial period ended 31 July 2025

The members are responsible for preparing the Members’ Report and the financial statements in accordance with applicable law and regulations.

Legislation applicable to limited liability partnerships requires the members to prepare financial statements for each financial period. Under that law the members have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including FRS102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", applying Section 1A of that Standard. Under company law as applied to Limited Liability Partnerships the members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Limited Liability Partnership and of the profit or loss of the Limited Liability Partnership for that period.

The members are responsible for keeping adequate accounting records that are sufficient to show and explain the Limited Liability Partnership's transactions and disclose with reasonable accuracy at any time the financial position of the Limited Liability Partnership and enable them to ensure that the financial statements comply with the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. The members are also responsible for safeguarding the assets of the Limited Liability Partnership and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The members are responsible for the maintenance and integrity of the corporate and financial information included on the limited liability partnership website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the members on 27 July 2026

and signed on behalf of the members

Malcolm Smart |
Designated Member |

Par Vending LLP

Limited Liability Partnership Number: OC416113

BALANCE SHEET

as at 31 July 2025

|  |  | Jul 25 |  | Apr 24
|  | Notes | £ |  | £
Fixed Assets

Tangible fixed assets |  | 6 | 16,477 |  | 24,716
|  |  | ───────── |  | ─────────
Current Assets

Stock |  | 7 | 3,500 |  | 7,000
Debtors |  | 8 | 340 |  | -
Cash at bank and in hand |  |  | 26 |  | -
|  |  | ───────── |  | ─────────
|  |  | 3,866 |  | 7,000
Creditors: Amounts falling due within one year |  | 9 | (17,958) |  | (17,257)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (14,092) |  | (10,257)
|  |  | ───────── |  | ─────────
Net assets attributable to members |  |  | 2,385 |  | 14,459
|  |  | ═════════ |  | ═════════
Represented By:

Loans and other debts due to members within one year

Other amounts |  |  | 2,385 |  | 14,459
|  |  | 2,385 |  | 14,459
|  |  | ═════════ |  | ═════════
Total Members' Interests

Loans and other debts due to members |  |  | 2,385 |  | 14,459
|  |  | ═════════ |  | ═════════
The Limited Liability Partnership has taken advantage of the exemption under section 444 not to file the Profit and Loss Account.

For the financial period ended 31 July 2025 the Limited Liability Partnership was entitled to exemption from audit under section 477 of the Companies Act 2006, as modified by Regulation 34 of the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

The members acknowledge their responsibilities for ensuring that the Limited Liability Partnership keeps accounting records which comply with Section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the Limited Liability Partnership as at the end of the financial period and of its profit and loss for the financial period then ended in accordance with Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the Limited Liability Partnership.

These financial statements have been prepared in accordance with the special provisions relating to small Limited Liability Partnership within Part 15 of the Companies Act 2006 (as applied to Limited Liability Partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) as amended.

These unaudited financial statements were approved by the members.

These financial statements were approved by the members and authorised for issue on 27 July 2026, and signed on their behalf by:

Malcolm Smart |  |  |  |  |
Designated Member |  |  |  |  |
LLP No. OC416113

Par Vending LLP

NOTES TO THE FINANCIAL STATEMENTS |
for the financial period ended 31 July 2025

1. | GENERAL INFORMATION
| Par Vending LLP is an LLP incorporated in United Kingdom 68 Sandown Road, West Malling, Kent, ME19 6NR, is the registered office, which is also the principal place of business of the LLP. The nature of the LLP’s operations and its principal activities are set out in the Members' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | ACCOUNTING POLICIES
| Statement of compliance
| The financial statements of the Limited Liability Partnership for the financial year ended 31 July 2025 have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland", applying Section 1A of the Standard, issued by the Financial Reporting Council and in accordance with the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, as amended.
| Basis of preparation
| The financial statements have been prepared under the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets. The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the Limited Liability Partnership's financial statements.
| Cash flow statement
| The Limited Liability Partnership has availed of the exemption in Section 1A, FRS 102 from the requirement to prepare a Statement of Cash Flows because it is classified as a small entity.
| Turnover
| Turnover represents the amounts recoverable for the services provided to clients, under contractual obligations which are performed gradually over time. Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satified: - The amount of turnover can be measured reliably; - It is probable that the company will receive the consideration due under the contract; - The stage of completion of the contract at the end of the reporting period can be measured reliably; and - The costs incurred and the costs to complete the contract can be measured reliably.
| Members' remuneration
| Members' remuneration is treated as a charge against profits. It includes profits that are automatically divided between members by virtue of the members' agreement. A member's share in the profit and loss for the financial period is accounted for as an allocation of profits.
| Tangible fixed assets and depreciation
| Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. Freehold land is stated at cost and is not depreciated. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 25% reducing balance
|  | Motor vehicles | - | 25% reducing balance
| Stock
| Stocks are valued at the lower of cost and net realisable value. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Cash and cash equivalents
| Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the Balance Sheet bank overdrafts are shown within Creditors.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Related parties
| For the purposes of these financial statements a party is considered to be related to the Limited Liability Partnership if:
| ▪ | the party has the ability, directly or indirectly, through one or more intermediaries to control the Limited Liability Partnership or exercise significant influence over the Limited Liability Partnership in making financial and operating policy decisions or has joint control over the Limited Liability Partnership;
| ▪ | the Limited Liability Partnership and the party are subject to common control;
| ▪ | the party is an associate of the Limited Liability Partnership or forms part of a joint venture with the Limited Liability Partnership;
| ▪ | the party is a member of key management personnel of the Limited Liability Partnership or the Limited Liability Partnership's parent, or a close family member of such as an individual, or is an entity under the control, joint control or significant influence of such individuals;
| ▪ | the party is a close family member of a party referred to above or is an entity under the control or significant influence of such individuals; or
| ▪ | the party is a post-employment benefit plan which is for the benefit of employees of the Limited Liability Partnership or of any entity that is a related party of the Limited Liability Partnership.
| Close family members of an individual are those family members who may be expected to influence, or be influenced by, that individual in their dealings with the Limited Liability Partnership.

3. | PERIOD OF FINANCIAL STATEMENTS
| The financial statements are for the 15 month 26 days period ended 31 July 2025.

4. | SIGNIFICANT ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY
| Preparation of the financial statements requires management to make significant judgements and estimates. The items in the financial statements where these judgments and estimates have been made include:

5. | EMPLOYEES
| The average monthly number of persons (including members with contracts of employment) employed during the financial year, was 1 (2024: 1).

6. | TANGIBLE FIXED ASSETS
|  | Plant and | Motor | Total
|  | machinery | vehicles |
|  | £ | £ | £
| Cost
| At 31 July 2025 | 52,865 | 18,770 | 71,635
|  | ───────── | ───────── | ─────────
| Depreciation
| At 6 April 2024 | 36,815 | 10,104 | 46,919
| Charge for the financial period | 5,350 | 2,889 | 8,239
|  | ───────── | ───────── | ─────────
| At 31 July 2025 | 42,165 | 12,993 | 55,158
|  | ───────── | ───────── | ─────────
| Net book value
| At 31 July 2025 | 10,700 | 5,777 | 16,477
|  | ═════════ | ═════════ | ═════════
| At 5 April 2024 | 16,050 | 8,666 | 24,716
|  | ═════════ | ═════════ | ═════════

7. | STOCK | Jul 25 | Apr 24
|  | £ | £
| Finished goods and goods for resale | 3,500 | 7,000
|  | ═════════ | ═════════

8. | DEBTORS | Jul 25 | Apr 24
|  | £ | £
| Prepayments and accrued income | 340 | -
|  | ═════════ | ═════════

9. | CREDITORS | Jul 25 | Apr 24
| Amounts falling due within one year | £ | £
| Bank overdrafts | - | 48
| Trade creditors | 1,416 | 1,416
| Amounts owed to connected parties | 11,743 | 11,328
| Taxation and social security costs | 1,926 | 275
| Accruals | 2,873 | 4,190
|  | ───────── | ─────────
|  | 17,958 | 17,257
|  | ═════════ | ═════════

10. | RANKING IN THE EVENT OF WINDING UP
| No protection is affordable in respect of items shown in the Balance Sheet as Members' Other Interests.