REGISTERED NUMBER: OC435655 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Charles and Dean Services LLP

Page

General Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DESIGNATED MEMBERS:

S W D Grace

T P C Perkins

Mrs V E Perkins

Mrs G Grace

REGISTERED OFFICE:

2 The Granary

Copthill Farm Enterprises

Uffington

Stamford

Cambridgeshire

PE9 4TD

REGISTERED NUMBER:

OC435655 (England and Wales)

ACCOUNTANTS:

Wright Vigar Limited

Chartered Accountants & Business Advisers

15 Newland

Lincoln

Lincolnshire

LN1 1XG

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Charles and Dean Services LLP for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of Charles and Dean Services LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Charles and Dean Services LLP and state those matters that we have agreed to state to the members of Charles and Dean Services LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Charles and Dean Services LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Charles and Dean Services LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Charles and Dean Services LLP. You consider that Charles and Dean Services LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Charles and Dean Services LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Wright Vigar Limited

Chartered Accountants & Business Advisers

15 Newland

Lincoln

Lincolnshire

LN1 1XG

18 September 2026

FIXED ASSETS

Tangible assets

4

543,401

575,058

CURRENT ASSETS

Debtors

27,213

53,878

Cash at bank

3,463

3,007

30,676

56,885

CREDITORS

Amounts falling due within one year

5

219,027

453,764

NET CURRENT LIABILITIES

(188,351

)

(396,879

)

TOTAL ASSETS LESS CURRENT LIABILITIES

355,050

178,179

CREDITORS

Amounts falling due after more than one year

6

350,630

178,179

NET ASSETS ATTRIBUTABLE TO MEMBERS

4,420

-

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

4,420

-

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

4,420

-

Amounts due from members

(27,213

)

(53,878

)

(22,793

)

(53,878

)

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 December 2025.

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 18 September 2026 and were signed by:

S W D Grace - Designated member

1.	STATUTORY INFORMATION

Charles and Dean Services 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

15% on reducing balance and 5% on reducing balance

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1 January 2025

and 31 December 2025

649,820

DEPRECIATION

At 1 January 2025

74,762

Charge for year

31,657

At 31 December 2025

106,419

NET BOOK VALUE

At 31 December 2025

543,401

At 31 December 2024

575,058

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 January 2025

and 31 December 2025

649,820

DEPRECIATION

At 1 January 2025

74,762

Charge for year

31,657

At 31 December 2025

106,419

NET BOOK VALUE

At 31 December 2025

543,401

At 31 December 2024

575,058

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

121,635

306,421

Trade creditors

-

2,431

Other creditors

94,957

142,312

Accrued expenses

2,435

2,600

219,027

453,764

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

350,630

178,179

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

472,265

484,600

Hire purchase agreements are secured against the asset to which they refer.

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Any loans to members rank equally to other creditors.