REGISTERED NUMBER: OC433937 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

JJ Marine LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mrs J Brown

D Brown

Mrs J Longhurst

REGISTERED OFFICE:

Goole Boathouse,

Dutch Riverside

Goole

West Yorkshire

DN14 5TB

REGISTERED NUMBER:

OC433937 (England and Wales)

FIXED ASSETS

Tangible assets

4

408,899

459,321

CURRENT ASSETS

Stocks

67,860

72,147

Debtors

5

42,722

26,178

Cash at bank and in hand

250,387

77,622

360,969

175,947

CREDITORS

Amounts falling due within one year

6

87,477

55,311

NET CURRENT ASSETS

273,492

120,636

TOTAL ASSETS LESS CURRENT LIABILITIES

682,391

579,957

ACCRUALS AND DEFERRED INCOME

45,499

-

NET ASSETS ATTRIBUTABLE TO MEMBERS

636,892

579,957

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

636,892

262,992

MEMBERS' OTHER INTERESTS

Capital accounts

-

316,965

636,892

579,957

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

636,892

262,992

Members' other interests

-

316,965

636,892

579,957

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 30 September 2026 and were signed by:

D Brown - Designated member

1.	STATUTORY INFORMATION

JJ Marine 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.

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 12 (2024 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

480,000

183,715

663,715

Additions

-

8,495

8,495

Disposals

-

(1,525

)

(1,525

)

At 31 December 2025

480,000

190,685

670,685

DEPRECIATION

At 1 January 2025

128,000

76,394

204,394

Charge for year

32,000

26,223

58,223

Eliminated on disposal

-

(831

)

(831

)

At 31 December 2025

160,000

101,786

261,786

NET BOOK VALUE

At 31 December 2025

320,000

88,899

408,899

At 31 December 2024

352,000

107,321

459,321

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

27,722

11,178

Other debtors

15,000

15,000

42,722

26,178

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

30,536

13,397

Taxation and social security

42,891

34,864

Other creditors

14,050

7,050

87,477

55,311

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'.