REGISTERED NUMBER: OC386568 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2026

FOR

SWIMKIDZ BERKSHIRE LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mrs P Hare

A P Hare

Ms C M Lyles

B M W Howells

REGISTERED OFFICE:

Unit 10 Bridgend

Business Park Bennett Street

Bridgend Industrial Estate

Bridgend

Mid Glamorgan

CF31 3SH

REGISTERED NUMBER:

OC386568 (England and Wales)

ACCOUNTANTS:

DAVID WRIGHT ACCOUNTANTS LIMITED

Unit 10

Bridgend Business Park

Bennett Street

Bridgend

Glamorgan

CF31 3SH

FIXED ASSETS

Intangible assets

4

3,500

3,500

Tangible assets

5

24,524

27,760

28,024

31,260

CURRENT ASSETS

Stocks

1,250

1,220

Debtors

6

61,484

7,558

Cash at bank

240,052

139,869

302,786

148,647

CREDITORS

Amounts falling due within one year

7

259,613

178,389

NET CURRENT ASSETS/(LIABILITIES)

43,173

(29,742

)

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

71,197

1,518

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

71,197

1,518

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

71,197

1,518

Amounts due from members

6

-

(4,527

)

71,197

(3,009

)

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 5 April 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 1 July 2026 and were signed by:

Mrs P Hare - Designated member

1.	STATUTORY INFORMATION

Swimkidz Berkshire 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.

Goodwill

Goodwill , being the amount paid in connection with the acquisition of a business in 2017 has been fully amortisied.

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.

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

-

25% on cost and 20% on cost

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.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 1 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 6 April 2025

and 5 April 2026

3,500

NET BOOK VALUE

At 5 April 2026

3,500

At 5 April 2025

3,500

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 6 April 2025

and 5 April 2026

49,859

DEPRECIATION

At 6 April 2025

22,099

Charge for year

3,236

At 5 April 2026

25,335

NET BOOK VALUE

At 5 April 2026

24,524

At 5 April 2025

27,760

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5/4/26

5/4/25

£

£

Other debtors

61,484

7,558

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5/4/26

5/4/25

£

£

Trade creditors

(1

)

(2

)

Taxation and social security

(488

)

(100

)

Other creditors

260,102

178,491

259,613

178,389

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Amounts due to members rank equally alongside the other unsecured creditors.