Registered number: OC436118
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
New Forest Swim Llp
Pages for filing with the Registrar
Registered number: OC436118
New Forest Swim Llp
Balance sheet
as at 31 March 2026
31 Mar 26 31 Mar 25
Note £ £ £ £
Fixed assets
Intangible assets 4 - 32,500
Tangible assets 5 - 1,005
- 33,505
Current assets
Stocks - 500
Debtors 51,457 119,426
Cash at bank and in hand 601 2,589
52,058 122,515
Creditors: amounts falling due within one year
(14,939) (48,289)
Net current assets 37,119 74,226
Total assets less current liabilities 37,119 107,731
Creditors: Amounts falling due after more than one year
(29,946) (39,482)
NET ASSETS ATTRIBUTABLE TO MEMBERS
7,173 68,249
Represented by:
Members' other interests
Other reserves classified as equity 7,173 68,249
7,173 68,249
7,173 68,249
Members' total interests
Amounts due from members (46,477) (115,274)
Members' other interests 7,173 68,249
(39,304) (47,025)
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.
1
Registered number: OC436118
New Forest Swim Llp
Balance sheet - continued
as at 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.
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 21 October 2026 and signed on their behalf by:
Mrs S Green, Designated Member
21 October 2026
2
New Forest Swim Llp
Notes to the financial statements
for the year ended 31 March 2026
1 General information
New Forest Swim Llp is a limited liability partnership registered in England and Wales. Its registered number is OC436118. Its registered office is Warwick Farm House, Cracknore Hard Lane, Southampton, Hampshire, SO40 4UT.
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 trading activities of the LLP were transferred to a limited company on 30 November 2025. The LLP has continued in existence following the transfer in order to manage its remaining assets and liabilities. Having considered the LLP’s obligations and the arrangements in place to meet them, the members consider it appropriate to prepare the financial statements on the 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 - Positive goodwill is capitalised, classified as an asset on the balance sheet and amortised on a straight line basis over 9 years. It is reviewed for impairment at the end of the first full financial year following the acquisition and in other periods if events or changes in circumstances indicate that the carrying value may not be recoverable.





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.:
Plant and Machinery - 25% straight line
Office Equipment - 33% straight line
3
New Forest Swim Llp
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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.
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 5 (2025 - 7).
4 Intangible assets
Goodwill
£
Cost
At 1 April 2025 58,500
Disposals (58,500)
At 31 March 2026 -
4
New Forest Swim Llp
Notes to the financial statements - continued
for the year ended 31 March 2026
4 Intangible assets - continued
Amortisation
At 1 April 2025 26,000
Charge for year 4,333
Eliminated on disposal (30,333)
At 31 March 2026 -
Net book value
At 31 March 2026 -
At 31 March 2025 32,500
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 April 2025 2,901
Disposals (2,901)
At 31 March 2026 -
Depreciation
At 1 April 2025 1,896
Charge for year 565
Eliminated on disposal (2,461)
At 31 March 2026 -
Net book value
At 31 March 2026 -
At 31 March 2025 1,005
5