REGISTERED NUMBER: OC432314 (England and Wales)

REPORT OF THE MEMBERS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

ENDACOTT ASSOCIATES LLP

Page

General Information

1

Report of the Members

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DESIGNATED MEMBERS:

R W J Endacott

M J Endacott

REGISTERED OFFICE:

3 West Lane

Baildon

Shipley

West Yorkshire

BD17 5HD

REGISTERED NUMBER:

OC432314 (England and Wales)

ACCOUNTANTS:

TGFP

Chartered Accountants

Fulford House

Newbold Terrace

Leamington Spa

Warwickshire

CV32 4EA

The members present their report with the financial statements of the LLP for the year ended 31 March 2026.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of retailing DIY and trade building products and business management consultancy.

DESIGNATED MEMBERS

The designated members during the year under review were:

R W J Endacott

M J Endacott

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £11,385 (2025 - £3,296 loss).

MEMBERS' INTERESTS

The profit for the year is distributed between the members in accordance with the LLP agreement.

ON BEHALF OF THE MEMBERS:

M J Endacott - Designated member

25 September 2026

TURNOVER

38,684

57,566

Cost of sales

13,296

29,364

GROSS PROFIT

25,388

28,202

Administrative expenses

10,768

30,927

OPERATING PROFIT/(LOSS)

14,620

(2,725

)

Interest payable and similar expenses

3,235

571

PROFIT/(LOSS) FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS

11,385

(3,296

)

FIXED ASSETS

Tangible assets

4

4,957

16,517

CURRENT ASSETS

Stocks

3,150

-

Debtors

5

23,373

11,257

Cash at bank

1,622

2,557

28,145

13,814

CREDITORS

Amounts falling due within one year

6

23,653

21,452

NET CURRENT ASSETS/(LIABILITIES)

4,492

(7,638

)

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

9,449

8,879

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

9,449

8,879

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

9,449

8,879

Amounts due from members

5

(11,434

)

(8,791

)

(1,985

)

88

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 in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 25 September 2026 and were signed by:

M J Endacott - Designated member

1.	STATUTORY INFORMATION

Endacott Associates LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Plant and machinery

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

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.

Financial instruments

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

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.

Going concern

The financial statements have been prepared on the going concern concept. This assumes that the company will achieve a profitable level of trading and will continue to enjoy the support of its creditors. The financial statements do not account for any adjustments that would be required if the company was unable to achieve these objectives.

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

37,735

Additions

748

Disposals

(24,893

)

At 31 March 2026

13,590

DEPRECIATION

At 1 April 2025

21,218

Charge for year

1,806

Eliminated on disposal

(14,391

)

At 31 March 2026

8,633

NET BOOK VALUE

At 31 March 2026

4,957

At 31 March 2025

16,517

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

8,460

1,890

Other debtors

14,913

9,367

23,373

11,257

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

-

1,601

Other creditors

23,653

19,851

23,653

21,452

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due from members rank equally to other debtors.