REGISTERED NUMBER: NC000273 (Northern Ireland)

SLUSHEE EXPORT LLP

Members' Report and

Unaudited Financial Statements

for the Year Ended 30 June 2026

Page

General Information

1

Members' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

Designated members:

Fulton Grant

Michael Daniels

Gerard Sally

Maria Sally

Registered office:

Unit 43

Dungannon Enterprise Centre

2 Coalisland Road

Dungannon

Co. Tyrone

BT71 6JT

Registered number:

NC000273 (Northern Ireland)

Accountants:

Cooper Parry Advisory Limited

Unit 7, Dyehouse

Linen Green

Dungannon

BT71 7HB

The members present their report with the financial statements of the LLP for the year ended 30 June 2026.

Designated members

The designated members during the year under review were:

Fulton Grant

Michael Daniels

Gerard Sally

Maria Sally

Results for the year and allocation to members

The profit for the year before members' remuneration and profit shares was £10,476 (2025 - £27,966 profit).

Members' interests

Members are permitted to make drawings in anticipation of profits which will be allocated to them. The members can decide on how much undistributed income will be retained within the LLP as capital.

Special provisions relating to small limited liability partnerships

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, as amended relating to small LLP's.

On behalf of the members:

Gerard Sally - Designated member

30 September 2026

Current assets

Inventories

5

14,822

24,413

Debtors

6

106,107

122,770

Cash at bank

28,868

76,830

149,797

224,013

Creditors

Amounts falling due within one year

7

(61,636

)

(130,300

)

Net current assets

88,161

93,713

Total assets less current liabilities

88,161

93,713

Creditors

Amounts falling due after more than one year

8

-

(2,746

)

Net assets attributable to members

88,161

90,967

Loans and other debts due to members

9

88,161

90,967

Total members' interests

Loans and other debts due to members

9

88,161

90,967

Amounts due from members

6

(23,252

)

-

64,909

90,967

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 30 June 2026.

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:

Gerard Sally - Designated member

1.	Statutory information

Slushee Export LLP is registered in Northern Ireland. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

The financial statements of the LLP have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland", applying Section 1A of the Standard, issued by the Financial Reporting Council and in accordance with the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets. The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the LLP's financial statements.

Revenue

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Inventories

Stocks are valued at the lower of cost and net realisable value. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

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.

Cash flow statement

The LLP has availed of the exemption in FRS 102 from the requirement to produce a cash flow statement because it is classed as a small LLP.

Members' remuneration

Members' remuneration is treated as a charge against profits. It includes profits that are automatically divided between members by virtue of the members' agreement. A member's share in the profit and loss for the year is accounted for as an allocation of profits.

4.	Employee information

The average number of employees during the year was NIL (2025 - NIL).

5.	Inventories

2026

2025

£

£

Inventories

14,822

24,413

6.	Receivables less than one year

2026

2025

£

£

Trade receivables

82,855

122,770

Amounts due from members

23,252

-

106,107

122,770

7.	Payables less than one year

2026

2025

£

£

Loans

2,524

10,221

Trade payables

48,283

95,039

VAT

8,760

23,070

Accruals and deferred income

2,069

1,970

61,636

130,300

8.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Loans

-

2,746

9.

Loans and other debts due to members

Loans and other debts due to members are unsecured and would rank pari passu with other unsecured creditors in the event of a winding up.

10.	Ranking in the event of winding up

No protection is affordable in respect of items shown in the Balance Sheet on Members' other Interests.