REGISTERED NUMBER: OC420947 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

FPT OXFORDSHIRE SWIMMING LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mrs T L Thomas

D P Thomas

REGISTERED OFFICE:

94 Gainsborough Green

Abingdon

OX14 5JN

REGISTERED NUMBER:

OC420947 (England and Wales)

ACCOUNTANTS:

DAVID WRIGHT ACCOUNTANTS LIMITED

Unit 10

Bridgend Business Park

Bennett Street

Bridgend

Glamorgan

CF31 3SH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

18,233

24,289

18,233

24,289

CURRENT ASSETS

Stocks

1,305

500

Debtors

6

187

163

Cash at bank

29,272

30,631

30,764

31,294

CREDITORS

Amounts falling due within one year

7

39,809

38,799

NET CURRENT LIABILITIES

(9,045

)

(7,505

)

TOTAL ASSETS LESS CURRENT LIABILITIES

9,188

16,784

CREDITORS

Amounts falling due after more than one year

8

6,312

12,593

NET ASSETS ATTRIBUTABLE TO MEMBERS

2,876

4,191

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

2,876

4,191

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

2,876

4,191

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 21 August 2026 and were signed by:

Mrs T L Thomas - Designated member

1.	STATUTORY INFORMATION

Fpt Oxfordshire Swimming LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2025 - 5 ).

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

6,850

AMORTISATION

At 1 April 2025

and 31 March 2026

6,850

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

44,771

DEPRECIATION

At 1 April 2025

20,482

Charge for year

6,056

At 31 March 2026

26,538

NET BOOK VALUE

At 31 March 2026

18,233

At 31 March 2025

24,289

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Other debtors

187

163

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Hire purchase contracts

6,281

5,651

Trade creditors

-

(2

)

Taxation and social security

11

-

Other creditors

33,517

33,150

39,809

38,799

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/26

31/3/25

£

£

Hire purchase contracts

6,312

12,593

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

31/3/26

31/3/25

£

£

Amounts owed to members in respect of profits

2,876

4,191

Falling due within one year

2,876

4,191

Loans and other debts due to members rank equally with debts due to other creditors in the event of a winding up.