Warmblood Sales LLP Filleted accounts for Companies House (small and micro)

REGISTERED NUMBER: OC394981

Warmblood Sales LLP

Filleted Unaudited Financial Statements

31 March 2026

Warmblood Sales LLP

Financial Statements

Year ended 31 March 2026

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Warmblood Sales LLP

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Current assets

Stocks		31,750	36,423
Debtors	5	10,922	18,610
Cash at bank and in hand		388	734
		--------	--------
		43,060	55,767

Creditors: amounts falling due within one year	6	43,060		8,573
		--------		--------
Net current assets			–	47,194
			----	--------
Total assets less current liabilities			–	47,194
			----	--------
Net assets			–	47,194
			----	--------

Represented by:

Loans and other debts due to members

Other amounts	7	–	47,194
		----	--------

Members' other interests

Other reserves	–	–
	----	--------
	–	47,194
	----	--------

Total members' interests

Amounts due from members		(10,922)	–
Loans and other debts due to members	7	–	47,194
Members' other interests		–	–
		--------	--------
		(10,922)	47,194
		--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006 (as applied to LLPs), the statement of comprehensive income has not been delivered.

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) relating to small LLPs.

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 financial statements .

Warmblood Sales LLP

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the members and authorised for issue on 21 August 2026 , and are signed on their behalf by:

Mr R S B Phillips

Designated Member

Registered number: OC394981

Warmblood Sales LLP

Notes to the Financial Statements

Year ended 31 March 2026

1.	General information

The LLP is registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN, United Kingdom.

2.	Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP 2021).

3.	Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Members' participation rights

Members maybe entitled to receive remuneration which is paid regardless of the existence of, or level of profits and without any decision or agreement to divide the profits. Any such remuneration is treated as 'salaried remuneration' and is included as an expense and deducted in arriving at the profit available for division amongst members.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4.	Employee numbers

The average number of persons employed by the LLP during the year, excluding the members, amounted to nil (2025: nil).

5.	Debtors

	2026	2025
	£	£
Trade debtors	–	18,610
Other debtors	10,922	–
	--------	--------
	10,922	18,610
	--------	--------

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	41,460	6,883
Other creditors	1,600	1,690
	--------	-------
	43,060	8,573
	--------	-------

7.	Loans and other debts due to members

	2026	2025
	£	£
Amounts owed to members in respect of profits	–	47,194
	----	--------