New Radiation (2008) LLP Accounts






New Radiation (2008) LLP

	Registered No. OC339064
	Information for Filing with the Registrar
		31 March 2026

at	31 March 2026

Registered No.			OC339064	Notes	2026	2025
					£	£
Fixed assets

	Tangible assets			5	2,851	3,564


					2,851	3,564
Current assets



	Cash at bank and in hand				21,090	13,905
					21,090	13,905
Creditors: Amounts falling due within one year				6	(8,183)	(8,595)
Net current assets					12,907	5,310
Total assets less current liabilities					15,758	8,874
Creditors: Amounts falling due after more than one year				7	(7,350)	(9,650)

Net assets/(liabilities) attributable to members					8,408	(776)

Represented by:

	Members' other interests


		Other reserves			8,408	(776)
					8,408	(776)

					8,408	(776)



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

For the year ended 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) relating to small LLPs.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.

As permitted by section 444 (5A)of the Companies Act 2006 the members have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the members on 23 October 2026 and signed on its behalf by:
C.J.K. Yates
Designated member
23 October 2026

for the year ended 31 March 2026

General information

New Radiation (2008) LLP is a limited liability partnership and incorporated in England and Wales.

Its registered number is: OC339064

Its registered office is:

The Long Barn

Church Close

Todber

Dorset

DT10 1JH

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and in accordance with the Statement of Recommended Practice 'Accounting for Limited Liability Partnerships' issued in December 2018.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Members' remuneration and division of profits

Remuneration is paid to certain members under a contract of employment and is included as an expense in the profit and loss account.

In addition, the LLP agreement provides that fixed amounts, determined for each member each year, be paid to members, irrespective of the profits of the LLP. These amounts are included within members' remuneration charged as an expense.

Profits are treated as being available for discretionary division only if the the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Once agreement has been reached to divide the profits, a members' share in the profit or loss for the year is accounted for as an allocation of profits. Unallocated profits and losses remain included within 'other reserves'.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Motor vehicles

20% reducing balance

Furniture, fittings and equipment

20% reducing balance

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Information in relation to members
		2026	2025
		Number	Number
	The average number of members during the year :	2	2

4	Employees
		2026	2025
		Number	Number

	The average number of persons employed during the year was:	0	0

5	Tangible fixed assets
		Motor vehicles	Fixtures, fittings and equipment	Total
		£	£	£
	Cost
	At 1 April 2025	15,000	3,102	18,102




	At 31 March 2026	15,000	3,102	18,102
	Depreciation
	At 1 April 2025	11,924	2,614	14,538
	Charge for the year	615	98	713



	At 31 March 2026	12,539	2,712	15,251
	Net book values
	At 31 March 2026	2,461	390	2,851
	At 31 March 2025	3,076	488	3,564

6	Creditors:
	amounts falling due within one year
		2026	2025
		£	£
	Bank loans and overdrafts	2,621	5,295


	Trade creditors	75	672

	Other taxes and social security	3,971	1,974

	Accruals and deferred income	1,516	654
		8,183	8,595

7	Creditors:
	amounts falling due after more than one year
		2026	2025
		£	£
	Bank loans and overdrafts	-	2,400
	Other loans	7,350	7,250





		7,350	9,650

Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.