REGISTERED NUMBER: OC399322 (England and Wales)

MILL GARAGE HILDENBOROUGH LLP

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

General Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

M J Whalley

Miss T A Stevens

REGISTERED OFFICE:

London Road

Hildenborough

Kent

TN11 9NB

REGISTERED NUMBER:

OC399322 (England and Wales)

ACCOUNTANTS:

Hilden Park Accountants Limited

Hilden Park House

79 Tonbridge Road

Hildenborough

Tonbridge

Kent

TN11 9BH

FIXED ASSETS

Tangible assets

4

33,880

10,377

CURRENT ASSETS

Stocks

21,800

-

Debtors

47,967

23,746

Cash at bank and in hand

44,698

32,383

114,465

56,129

CREDITORS

Amounts falling due within one year

98,006

32,213

NET CURRENT ASSETS

16,459

23,916

TOTAL ASSETS LESS CURRENT LIABILITIES

50,339

34,293

CREDITORS

Amounts falling due after more than one year

5,016

-

NET ASSETS ATTRIBUTABLE TO MEMBERS

45,323

34,293

LOANS AND OTHER DEBTS DUE TO MEMBERS

6

45,323

34,293

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

6

45,323

34,293

Amounts due from members

(24,803

)

-

20,520

34,293

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 Income Statement and 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 13 October 2026 and were signed by:

M J Whalley - Designated member

1.	STATUTORY INFORMATION

Mill Garage Hildenborough 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, net of discounts and value added tax, from the provision of car garage services during the period. Turnover is recognised according to the stage of completion of the contract to which it relates.

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

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.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

43,617

Additions

34,797

At 31 March 2026

78,414

DEPRECIATION

At 1 April 2025

33,240

Charge for year

11,294

At 31 March 2026

44,534

NET BOOK VALUE

At 31 March 2026

33,880

At 31 March 2025

10,377

5.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31/3/26

31/3/25

£

£

Net obligations repayable:

Within one year

9,533

-

Between one and five years

5,016

-

14,549

-

Non-cancellable

operating leases

31/3/26

31/3/25

£

£

Within one year

42,000

29,250

Between one and five years

168,000

-

In more than five years

199,500

-

409,500

29,250

6.

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.