REGISTERED NUMBER: OC357184 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

TURF MACHINERY ENGINEERING LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

A M Weinel

A P Bishop

Mrs J E Weinel

REGISTERED OFFICE:

Unit B1F

Fairoaks Airport

Chobham

Surrey

GU24 8HU

REGISTERED NUMBER:

OC357184 (England and Wales)

ACCOUNTANTS:

L E Marshall & Co

Chartered Accountants

Unit B1F

Fairoaks Airport

Chobham

Surrey

GU24 8HU

FIXED ASSETS

Tangible assets

4

94,710

128,439

CURRENT ASSETS

Stocks

285,153

265,845

Debtors

5

92,090

87,434

Cash at bank and in hand

89,982

137,627

467,225

490,906

CREDITORS

Amounts falling due within one year

6

121,568

192,702

NET CURRENT ASSETS

345,657

298,204

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

440,367

426,643

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

440,367

426,643

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

440,367

426,643

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 Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 30 September 2026 and were signed by:

A M Weinel - Designated member

1.	STATUTORY INFORMATION

Turf Machinery Engineering 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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% 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.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

202,978

3,953

137,296

2,495

346,722

Additions

3,745

-

11,495

282

15,522

Disposals

(41,309

)

-

-

-

(41,309

)

At 31 March 2026

165,414

3,953

148,791

2,777

320,935

DEPRECIATION

At 1 April 2025

118,931

3,566

94,141

1,645

218,283

Charge for year

18,221

97

13,662

824

32,804

Eliminated on disposal

(24,862

)

-

-

-

(24,862

)

At 31 March 2026

112,290

3,663

107,803

2,469

226,225

NET BOOK VALUE

At 31 March 2026

53,124

290

40,988

308

94,710

At 31 March 2025

84,047

387

43,155

850

128,439

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

90,951

86,084

Other debtors

1,139

1,350

92,090

87,434

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

46,131

154,655

Taxation and social security

70,336

29,336

Other creditors

5,101

8,711

121,568

192,702

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a

winding up. There is no provision for specific legally enforceable protection afforded to creditors in such an

event. There are no restrictions or limitations on the ability of the members to reduce the amount of 'Members'

other interests'.