ACCOUNTS - Final Accounts preparation

Registered number: OC443911

CANDIDE FARMS LLP

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026


CANDIDE FARMS LLP

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 4


CANDIDE FARMS LLP REGISTERED NUMBER:OC443911

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

	2026	2025
Note	£	£


Current assets
Debtors: amounts falling due within one year	4	16,199	42,026
Cash at bank and in hand		16,225	22,401
		32,424	64,427
Creditors: Amounts Falling Due Within One Year	5	(13,176)	(37,570)

Net assets		19,248	26,857

Represented by:
Loans and other debts due to members within one year
Members' other interests
Members' capital classified as equity	19,248	26,857
	19,248	26,857

Total members' interests
Members' other interests	19,248	26,857
	19,248	26,857

Page 1


CANDIDE FARMS LLP REGISTERED NUMBER:OC443911

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2026

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

The entity 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.

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

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

The entity has opted not to file the statement of comprehensive income in accordance with the provisions applicable to entities subject to the small LLPs regime.

The financial statements were approved and authorised for issue by the members and were signed on their behalf by:

B Cumberbatch

Designated member

Date: 25 August 2026

The notes on pages 3 to 4 form part of these financial statements.

Page 2


CANDIDE FARMS LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Candide Farms LLP is a limited liabilty partnership incorporated in England and Wales, with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.

The principal activity of the LLP is farming.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the period, exclusive of Value Added Tax and trade discounts.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

2.6

Creditors

Short-term creditors are measured at the transaction price.

Employees

The entity has no employees.

Page 3


CANDIDE FARMS LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Debtors

					2026	2025
					£	£


Trade debtors	14,665	33,143
Other debtors	525	7,958
Prepayments and accrued income	1,009	924
	16,199	42,025

5.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	2,599	26,163
Other creditors	3,500	3,500
Accruals and deferred income	7,077	7,907
	13,176	37,570

Page 4