Driftsands LLP

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

Registered number: OC387255

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		286,241		286,955

			286,241		286,955
CURRENT ASSETS
Cash at bank and in hand		10,430		1,602

		10,430		1,602
Creditors: Amounts Falling Due Within One Year	5	(1,342 )		(1,424 )

NET CURRENT ASSETS (LIABILITIES)			9,088		178

TOTAL ASSETS LESS CURRENT LIABILITIES			295,329		287,133

NET ASSETS ATTRIBUTABLE TO MEMBERS			295,329		287,133

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		295,329		287,133

			295,329		287,133

			295,329		287,133

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			295,329		287,133

			295,329		287,133

Page 1

Page 2

Driftsands 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

Mrs Barbara Marshall

Designated Member

31/07/2026

The notes on page 3 form part of these financial statements.

1. General Information

Driftsands LLP is a limited liability partnership, incorporated in England & Wales, registered number OC387255 . The Registered Office is Kiln Lodge Loventor, Berry Pomeroy, Totnes, TQ9 6NJ.

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.

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:

Freehold	nil
Plant & Machinery	25% on reducing balance

3. Average Number of Employees

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

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 April 2025	284,102	10,861	294,963

As at 31 March 2026	284,102	10,861	294,963

Depreciation
As at 1 April 2025	-	8,008	8,008
Provided during the period	-	714	714

As at 31 March 2026	-	8,722	8,722

Net Book Value
As at 31 March 2026	284,102	2,139	286,241

As at 1 April 2025	284,102	2,853	286,955

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	1,342	1,424

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