Registered number: OC439557
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
North West Swimming Llp
Pages for filing with the Registrar
Registered number: OC439557
North West Swimming Llp
Balance sheet
as at 31 March 2026
31 Mar 26 31 Mar 25
Note £ £ £ £
Fixed assets
Intangible assets 4 13,407 20,338
Tangible assets 5 1,231 1,359
14,638 21,697
Current assets
Debtors 6 53,312 38,032
Cash at bank and in hand 652 32,877
53,964 70,909
Creditors: amounts falling due within one year
7 (33,678) (29,600)
Net current assets 20,286 41,309
Total assets less current liabilities 34,924 63,006
NET ASSETS ATTRIBUTABLE TO MEMBERS
34,924 63,006
Represented by:
Members' other interests
Other reserves classified as equity 34,924 63,006
34,924 63,006
34,924 63,006
Members' total interests
Amounts due from members (52,236) (37,945)
Members' other interests 34,924 63,006
(17,312) 25,061
The LLP was 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 relating to small LLPs for the year ended 31 March 2026.
The members acknowledge their responsibilities to comply with the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 in respect to accounting records and the preparation of financial statements.
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Registered number: OC439557
North West Swimming Llp
Balance sheet - continued
as at 31 March 2026
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 to the Registrar.
These financial statements were approved by the members and authorised for issue on 24 September 2026 and signed on their behalf by:
Mrs F Sanderson, Designated Member
24 September 2026
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North West Swimming Llp
Notes to the financial statements
for the year ended 31 March 2026
1 General information
North West Swimming Llp is a limited liability partnership registered in England and Wales. Its registered number is OC439557. Its registered office is 89 Bleaswood Road, Oxenholme, LA9 7EZ.
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 and the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. The financial statements have been prepared under the historic cost convention.
Going concern
The members have confirmed their intention and ability to continue providing financial support to the LLP as required. Creditors arising at the year-end have continued to be settled in the ordinary course of business, and the members are satisfied that current trading and future forecasts support a return to profitability. Accordingly, they consider it appropriate to prepare the financial statements on a going concern basis.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - 20% straight line
Other intangibles - 20% straight line
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.
Plant and machinery etc.:
Office equipment - 20% straight line
Retirement benefits
The LLP operates a defined contribution pension scheme. Contributions payable to the LLP‘s pension scheme are charged to profit and loss in the period to which they relate.
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North West Swimming Llp
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Members' transactions with the LLP
A Member shall increase his or her capital account by an amount equal to the amount or value of any contribution which is a voluntary contribution agreed to by the founder members by special decision and made by him or her at any time after the commencement date. Any such contribution as above may (if of a monetary nature) be made by the member at his or her discretion by payment to the LLP or by transfer from his or her current account in so far as the same may be sufficient for the purpose. Accounts shall be kept in respect of each of the members showing the amounts of: (a) profit or loss to be credited or debited to them in accordance with clause 11 of the LLP members agreement; and (b) any drawings to be debited to them for the founder members, or remuneration to be paid to them pursuant to their section 1 statement for other members. Upon the approval or deemed approval of the accounts in respect of any accounting year any credit balance of any member’s current account for that accounting year shall be payable to the appropriate member by the LLP unless otherwise determined.








3 Average number of employees
During the year the average number of employees was 4 (2025 - 4).
4 Intangible assets
Goodwill Other intangible assets

Totals
£ £ £
Cost
At 1 April 2025 13,420 30,137 43,557
At 31 March 2026 13,420 30,137 43,557
Amortisation
At 1 April 2025 9,171 14,048 23,219
Charge for year 671 6,260 6,931
At 31 March 2026 9,842 20,308 30,150
Net book value
At 31 March 2026 3,578 9,829 13,407
At 31 March 2025 4,249 16,089 20,338
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North West Swimming Llp
Notes to the financial statements - continued
for the year ended 31 March 2026
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 April 2025 2,563
At 31 March 2026 2,563
Depreciation
At 1 April 2025 1,204
Charge for year 128
At 31 March 2026 1,332
Net book value
At 31 March 2026 1,231
At 31 March 2025 1,359
6 Debtors
31 Mar 26 31 Mar 25
£ £
Trade debtors 91 -
Amounts owed by members 52,236 37,945
Other debtors 908 63
Prepayments and accrued income 77 24
53,312 38,032
7 Creditors: amounts falling due within one year
31 Mar 26 31 Mar 25
£ £
Trade creditors 14,986 4,101
Other creditors 1,133 15,039
Accruals and deferred income 17,559 10,460
33,678 29,600
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