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Registration number: OC417360

Fir Point Countryside Services LLP
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2026

Fir Point Countryside Services LLP

Contents

Limited liability partnership information | 1
Members' Report | 2
Accountants' Report | 3
Financial Statements | 4 to 10
Profit and Loss Account | 4
Balance Sheet | 5
Statement of Changes in Members’ Interests | 7
Notes to the Financial Statements | 8

Fir Point Countryside Services LLP

Limited liability partnership information

Designated members | Mr Karl Woolmer Mrs Justine Caroline Woolmer

Registered office | 8 High Street Heathfield East Sussex TN21 8LS

Accountants | Manningtons 8 High Street Heathfield East Sussex TN21 8LS

Fir Point Countryside Services LLP

Members' Report for the Year Ended 31 March 2026

The members present their report and the unaudited financial statements for the year ended 31 March 2026.

Designated members

The members who held office during the year were as follows:

Mr Karl Woolmer

Mrs Justine Caroline Woolmer

Members' drawings and the subscription and repayment of members' capital

Members are permitted to make drawings in anticipation of profits which will be allocated to them. The amount of such drawings is set at the beginning of each financial year, taking into account anticipated cash needs of the LLP.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006, as applied to limited liability partnerships.

Approved by the Board on 30 July 2026 and signed on its behalf by:

......................................... Mr Karl Woolmer Designated member | ......................................... Mrs Justine Caroline Woolmer Designated member |

Chartered Accountants' Report to the Members on the Preparation of the Unaudited Statutory Accounts of
Fir Point Countryside Services LLP
for the Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, as applied to limited liability partnerships, we have prepared for your approval the accounts of Fir Point Countryside Services LLP for the year ended 31 March 2026 set out on pages 4 to 10 from the limited liability partnership's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/en/members/regulations-standards-and-guidance.

This report is made solely to the members of Fir Point Countryside Services LLP, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Fir Point Countryside Services LLP and state those matters that we have agreed to state to the members of Fir Point Countryside Services LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fir Point Countryside Services LLP and its members as a body for our work or for this report.

It is your duty to ensure that Fir Point Countryside Services LLP has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Fir Point Countryside Services LLP. You consider that Fir Point Countryside Services LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Fir Point Countryside Services LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Manningtons
8 High Street
Heathfield
East Sussex
TN21 8LS

30 July 2026

Fir Point Countryside Services LLP

Profit and Loss Account for the Year Ended 31 March 2026

| Note | Total 2026 £ | Total 2025 £
Turnover |  | 147,565 | 111,700
Raw materials and consumables |  | (29,545) | (16,944)
Depreciation and other amounts written off tangible and intangible fixed assets |  | (4,297) | (5,616)
Other operating expenses |  | (31,416) | (30,026)
Operating profit | 2 | 82,307 | 59,114
Other interest receivable and similar income |  | 25 | 27
Interest payable and similar expenses |  | (202) | (432)
Profit for the year before members' remuneration and profit shares |  | 82,130 | 58,709
Members' remuneration charged as an expense |  | (82,130) | (58,709)
Profit/(loss) for the year available for discretionary division among members |  | - | -

Turnover and operating profit derive wholly from continuing operations.

The limited liability partnership has no recognised gains or losses for the year other than the results above.

Fir Point Countryside Services LLP

(Registration number: OC417360)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 14,262 | 18,559
Current assets |  |  |
Cash and short-term deposits |  | 6,197 | 1,481
Creditors: Amounts falling due within one year | 5 | (4,554) | (13,217)
Net current assets/(liabilities) |  | 1,643 | (11,736)
Total assets less current liabilities |  | 15,905 | 6,823
Creditors: Amounts falling due after more than one year | 6 | - | (2,300)
Net assets attributable to members |  | 15,905 | 4,523
Represented by: |  |  |
Loans and other debts due to members |  |  |
Members' capital classified as a liability |  | 15,905 | 4,523
|  | 15,905 | 4,523
Total members' interests |  |  |
Loans and other debts due to members |  | 15,905 | 4,523
|  | 15,905 | 4,523

For the year ending 31 March 2026 the limited liability partnership was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied to limited liability partnerships, relating to small entities.

These financial statements have been prepared in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Fir Point Countryside Services LLP

(Registration number: OC417360)
Balance Sheet as at 31 March 2026

The members acknowledge their responsibilities for complying with the requirements of the Act, as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 with respect to accounting records and the preparation of accounts.

The financial statements of Fir Point Countryside Services LLP (registered number OC417360) were approved by the Board and authorised for issue on 30 July 2026. They were signed on behalf of the limited liability partnership by:

......................................... Mr Karl Woolmer Designated member | ......................................... Mrs Justine Caroline Woolmer Designated member |

Fir Point Countryside Services LLP

Statement of Changes in Members’ Interests
At 31 March 2026

| Loans and other debts due to/(from) members |  |
| Members' other amounts £ | Total debt £ | Total 2026 £
Members' interest at 1 April 2025 | 4,523 | 4,523 | 4,523
Members' remuneration charged as an expense | 82,130 | 82,130 | 82,130
Members' interests after total comprehensive income | 86,653 | 86,653 | 86,653
Drawings (including tax payments) | (70,748) | (70,748) | (70,748)
At 31 March 2026 | 15,905 | 15,905 | 15,905

| Loans and other debts due to/(from) members |  |
| Members' other amounts £ | Total debt £ | Total 2025 £
Members' interest at 1 April 2024 | (666) | (666) | (666)
Members' remuneration charged as an expense | 58,709 | 58,709 | 58,709
Members' interests after total comprehensive income | 58,043 | 58,043 | 58,043
Other amounts introduced by members | (53,520) | (53,520) | (53,520)
At 31 March 2025 | 4,523 | 4,523 | 4,523

Fir Point Countryside Services LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

1 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

General information and basis of accounting

The limited liability partnership is incorporated in England and Wales under the Limited Liability Partnership Act 2000. The address of the registered office is given on the limited liability partnership information page. The nature of the limited liability partnership’s operations and its principal activities are given in the members’ report.
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The functional currency of Fir Point Countryside Services LLP is considered to be pounds sterling because that is the currency of the primary economic environment in which the limited liability partnership operates. Foreign operations are included in accordance with the policies set out below.

Revenue recognition

Revenue is recognised to the extent that the limited liability partnership obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales tax or duty.

Members' remuneration and division of profits

The SORP recognises that the basis of calculating profits for allocation may differ from the profits reflected through the financial statements prepared in compliance with recommended practice, given the established need to seek to focus profit allocation on ensuring equity between different generations and populations of members.
Consolidation of the results of certain subsidiary undertakings, the provision for annuities to current and former members, pension scheme charges, the spreading of acquisition integration costs and the treatment of long leasehold interests are all items which may generate differences between profits calculated for the purpose of allocation and those reported within the financial statements. Where such differences arise, they have been included within other amounts in the balance sheet.
Members' fixed shares of profits (excluding discretionary fixed share bonuses) and interest earned on members' balances are automatically allocated and, are treated as members' remuneration charged as an expense to the profit and loss account in arriving at profit available for discretionary division among members.
The remainder of profit shares, which have not been allocated until after the balance sheet date, are treated in these financial statements as unallocated at the balance sheet date and included within other reserves.

Taxation

The taxation payable on the partnership's profits is the personal liability of the members, although payment of such liabilities is administered by the partnership on behalf of its members. Consequently, neither partnership taxation nor related deferred taxation is accounted for in these financial statements. Sums set aside in respect of members' tax obligations are included in the balance sheet within loans and other debts due to members, or are set against amounts due from members as appropriate.

Fir Point Countryside Services LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

Tangible fixed assets

Individual fixed assets costing £0.00 or more are initially recorded at cost.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class | Depreciation method and rate
Plant and Machinery | 20% Reducing balance
Motor vehicles | 25% Reducing balance

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Members' interests

Amounts due to members after more than one year comprise provisions for annuities to current members and certain loans from members which are not repayable within twelve months of the balance sheet date.

2 | Profit for the year before members' remuneration and profit shares

Arrived at after charging/(crediting)

| 2026 £ | 2025 £
Depreciation | 4,297 | 5,616

3 | Particulars of employees

The average number of persons employed by the limited liability partnership during the year was 2 (2025 - 2).

Fir Point Countryside Services LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

4 | Tangible fixed assets

| Plant and machinery £ | Motor vehicles £ | Total £
Cost |  |  |
At 1 April 2025 | 34,531 | 49,992 | 84,523
At 31 March 2026 | 34,531 | 49,992 | 84,523
Depreciation |  |  |
At 1 April 2025 | 27,693 | 38,271 | 65,964
Charge for the year | 1,367 | 2,930 | 4,297
At 31 March 2026 | 29,060 | 41,201 | 70,261
Net book value |  |  |
At 31 March 2026 | 5,471 | 8,791 | 14,262
At 31 March 2025 | 6,838 | 11,721 | 18,559

5 | Creditors: Amounts falling due within one year

| 2026 £ | 2025 £
Bank loans and overdrafts | 2,300 | 9,200
Accruals and deferred income | 800 | 800
Taxation and social security | 1,454 | 3,217
| 4,554 | 13,217

6 | Creditors: Amounts falling due after more than one year

| 2026 £ | 2025 £
Bank loans and overdrafts | - | 2,300

7 | Control

The members are the controlling party by virtue of their controlling interest in the limited liability partnership. The ultimate controlling party is the same as the controlling party.