Otter Vacuum Systems LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: OC334237

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		10,291		13,721

			10,291		13,721
CURRENT ASSETS
Stocks	5	23,000		5,000
Debtors	6	265,753		153,938
Cash at bank and in hand		1,666		20,534

		290,419		179,472
Creditors: Amounts Falling Due Within One Year	7	(89,234 )		(73,439 )

NET CURRENT ASSETS (LIABILITIES)			201,185		106,033

TOTAL ASSETS LESS CURRENT LIABILITIES			211,476		119,754

Creditors: Amounts Falling Due After More Than One Year	8		(5,886 )		(16,319 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			205,590		103,435

REPRESENTED BY:
Equity
Members' other interests
Members' capital		205,590		103,435

			205,590		103,435

TOTAL MEMBERS' INTEREST
Members' other interests			205,590		103,435

			205,590		103,435

Page 1

Page 2

Otter Vacuum Systems LLP

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr Andrew Hay

Designated Member

17/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Otter Vacuum Systems LLP is a limited liability partnership, incorporated in , registered number OC334237 . The Registered Office is 10 Parker's Close, Downton, Wiltshire, SP5 3RB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	50% straight line

2.4. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 1 (2025: 1)

Page 3

Page 4

Otter Vacuum Systems LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	46,828	5,323	1,675	53,826

As at 31 March 2026	46,828	5,323	1,675	53,826

Depreciation
As at 1 April 2025	33,380	5,050	1,675	40,105
Provided during the period	3,362	68	-	3,430

As at 31 March 2026	36,742	5,118	1,675	43,535

Net Book Value
As at 31 March 2026	10,086	205	-	10,291

As at 1 April 2025	13,448	273	-	13,721

5. Stocks

	2026	2025
	£	£
Stock	23,000	5,000

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	172,872	51,684
Prepayments and accrued income	1,325	1,325
Debtor- VAT	(5,217 )	4,106
Debtor- Andmax	20,282	20,282
Debtor- Flexiloo	76,491	76,511
VAT	-	30

	265,753	153,938

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	4,021	7,135
VAT	2,881	-
Other creditors (1)	109	109
A P Hay current account	78,143	64,155
Accruals and deferred income	4,080	2,040

	89,234	73,439

Page 4

Page 5

Otter Vacuum Systems LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Other creditors	5,886	16,319

Page 5