REGISTERED NUMBER: OC339656 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

HARRINGTONS READING LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

R G Harrington

L A Harrington

A R Harrington

REGISTERED OFFICE:

No 3 Dutch Barn

Blounts Farm, Blounts Court Road

Sonning Common

Reading

RG4 9PA

REGISTERED NUMBER:

OC339656 (England and Wales)

FIXED ASSETS

Intangible assets

4

105,477

112,727

Tangible assets

5

367,987

297,926

473,464

410,653

CURRENT ASSETS

Stocks

285,678

173,778

Debtors

6

530,835

418,903

Cash at bank

637,511

641,218

1,454,024

1,233,899

CREDITORS

Amounts falling due within one year

7

452,538

354,981

NET CURRENT ASSETS

1,001,486

878,918

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

1,474,950

1,289,571

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

1,474,950

1,289,571

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

1,474,950

1,289,571

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 10 September 2026 and were signed by:

A R Harrington - Designated member

1.	STATUTORY INFORMATION

Harringtons Reading LLP is a limited liability partnership registered in England and Wales. The registered office and place of business is Blounts Farm, Blounts Court Road, Sonning Common, Reading, RG4 9PA.

The principal activity of the LLP is the sale of bottled gas and prepacked heating fuel.

The financial statements are presented in Pound Sterling (£), which is also the functional currency of

the LLP.

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 2022, is being amortised evenly over its estimated useful life of twenty years.

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

25% on reducing balance

Motor vehicles

25% on reducing balance

Welfare unit

20% on reducing balance

Computer equipment

20% straight line

Improvements to property

Not depreciated

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.

Taxation

Taxation on all the LLP's profits is solely the personal liability of individual members and is not dealt with in these financial statements.

Financial assets and liabilities

The LLP only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.

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

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 13 (2025 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

137,250

AMORTISATION

At 1 April 2025

24,523

Amortisation for year

7,250

At 31 March 2026

31,773

NET BOOK VALUE

At 31 March 2026

105,477

At 31 March 2025

112,727

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Welfare

property

machinery

unit

£

£

£

COST

At 1 April 2025

1,780

28,730

26,815

Additions

-

-

-

Disposals

-

-

-

At 31 March 2026

1,780

28,730

26,815

DEPRECIATION

At 1 April 2025

-

7,183

8,223

Charge for year

-

5,386

3,719

Eliminated on disposal

-

-

-

At 31 March 2026

-

12,569

11,942

NET BOOK VALUE

At 31 March 2026

1,780

16,161

14,873

At 31 March 2025

1,780

21,547

18,592

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

485,712

10,188

553,225

Additions

205,323

-

205,323

Disposals

(73,457

)

-

(73,457

)

At 31 March 2026

617,578

10,188

685,091

DEPRECIATION

At 1 April 2025

236,861

3,032

255,299

Charge for year

110,020

2,039

121,164

Eliminated on disposal

(59,359

)

-

(59,359

)

At 31 March 2026

287,522

5,071

317,104

NET BOOK VALUE

At 31 March 2026

330,056

5,117

367,987

At 31 March 2025

248,851

7,156

297,926

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

355,013

332,362

Other debtors

-

2,040

Social security and other tax

-

212

Loan

56,321

-

VAT

80,613

68,455

Prepayments and accrued income

38,888

15,834

530,835

418,903

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

377,054

277,316

Other creditors

1,592

3,140

Accruals and deferred income

73,892

74,525

452,538

354,981

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

In the event of a winding up, the amounts included in "Loans and other debts due to members" will rank after unsecured creditors.