REGISTERED NUMBER: OC351806 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

M & M MOTORS (HOLMFIRTH) LLP

Page

General Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

G MOORHOUSE

N R HORNSEY

REGISTERED OFFICE:

CLARENCE MILL

HOLMBRIDGE

HOLMFIRTH

HD9 2NE

REGISTERED NUMBER:

OC351806 (England and Wales)

ACCOUNTANTS:

KUBINSKI

CHARTERED ACCOUNTANTS

THE OFFICE

NEWHALL FARM

GRANGE MOOR

WAKEFIELD

WF4 4BG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

11,007

13,128

11,007

13,128

CURRENT ASSETS

Stocks

7,850

7,750

Debtors

7,091

4,986

Prepayments and accrued income

1,659

1,313

Cash at bank and in hand

59,683

78,135

76,283

92,184

CREDITORS

Amounts falling due within one year

29,734

39,069

NET CURRENT ASSETS

46,549

53,115

TOTAL ASSETS LESS CURRENT LIABILITIES

57,556

66,243

CREDITORS

Amounts falling due after more than one year

9,700

17,450

NET ASSETS ATTRIBUTABLE TO MEMBERS

47,856

48,793

LOANS AND OTHER DEBTS DUE TO MEMBERS

6

47,856

48,793

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

6

47,856

48,793

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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

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 15 September 2026 and were signed by:

G MOORHOUSE - Designated member

N R HORNSEY - Designated member

1.	STATUTORY INFORMATION

M & M MOTORS (HOLMFIRTH) 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 has been amortised evenly over its estimated useful life of five 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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

and 31 March 2026

28,720

AMORTISATION

At 1 April 2025

and 31 March 2026

28,720

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

and 31 March 2026

70,315

DEPRECIATION

At 1 April 2025

57,187

Charge for year

2,121

At 31 March 2026

59,308

NET BOOK VALUE

At 31 March 2026

11,007

At 31 March 2025

13,128

6.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Amounts owed to members in respect of profits falling due within one year.

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