REGISTERED NUMBER: OC319015 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

MERLE COTTAGE LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mrs R E Partridge

T G Partridge

C F Partridge

REGISTERED OFFICE:

44 Grand Parade

Brighton

BN2 9QA

REGISTERED NUMBER:

OC319015 (England and Wales)

FIXED ASSETS

Tangible assets

4

7,060

-

CURRENT ASSETS

Stocks

785

500

Debtors

5

12,944

17,275

Cash at bank

1,634

258

15,363

18,033

CREDITORS

Amounts falling due within one year

6

(3,674

)

(11,053

)

NET CURRENT ASSETS

11,689

6,980

TOTAL ASSETS LESS CURRENT LIABILITIES

18,749

6,980

CREDITORS

Amounts falling due after more than one year

7

(1,260

)

(1,177

)

NET ASSETS ATTRIBUTABLE TO MEMBERS

17,489

5,803

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

17,486

5,800

MEMBERS' OTHER INTERESTS

Capital accounts

3

3

17,489

5,803

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

17,486

5,800

Members' other interests

3

3

Amounts due from members

5

-

(8,873

)

17,489

(3,070

)

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 31st 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 30th October 2026 and were signed by:

Mrs R E Partridge - Designated member

1.	STATUTORY INFORMATION

Merle Cottage 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 and other operating income

Turnover is measured at the fair value of consideration, received or receivable, for services provided in the ordinary course of the company's activities.

Turnover excludes discounts, rebates and is shown net of value added tax and other sales taxes.

The partnership recognises the revenue for consultancy services provided where this can be reliably estimated, this may be at the end of a project or at agreed intervals during the life of a project.

Rental income is recognised on a time apportioned basis.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 20% on cost

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.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st January 2025

1,183

Additions

10,590

Disposals

(1,183

)

At 31st December 2025

10,590

DEPRECIATION

At 1st January 2025

1,183

Charge for year

3,530

Eliminated on disposal

(1,183

)

At 31st December 2025

3,530

NET BOOK VALUE

At 31st December 2025

7,060

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,194

8,402

Other debtors

9,750

8,873

12,944

17,275

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

3,674

11,053

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

1,260

1,177

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2025

2024

£

£

Amounts owed to members in respect of profits

17,486

5,800

Falling due within one year

17,486

5,800

Loans and other debts due to the members will rank behind amounts due to other creditors.