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Registered number: OC441867
Umraj Partners LLP
Unaudited Financial Statements
For the Period 7 April 2022 to 30 April 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC441867
30 April 2023
Notes £ £
FIXED ASSETS
Investment Properties 4 2,460,000
2,460,000
CURRENT ASSETS
Debtors 5 23,662
Cash at bank and in hand 12,495
36,157
Creditors: Amounts Falling Due Within One Year 6 (21,808 )
NET CURRENT ASSETS (LIABILITIES) 14,349
TOTAL ASSETS LESS CURRENT LIABILITIES 2,474,349
Creditors: Amounts Falling Due After More Than One Year 7 (1,150,229 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 1,324,120
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 63,420
63,420
Equity
Members' other interests
Members' capital 1,260,700
1,260,700
1,324,120
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 63,420
Members' other interests 1,260,700
1,324,120
Page 1
Page 2
For the period ending 30 April 2023 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
Laukesh Rallan
Designated Member
29 March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Umraj Partners LLP is a limited liability partnership, incorporated in England & Wales, registered number OC441867 . The Registered Office is 20 Belmont hill, Lewisham, London, United Kingdom, SE13 5BD.
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 December 2021 (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
Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:
Income from investment properties
Rental income from investment properties leased out under an operating lease is recognised in the income statement on a straight-line basis over the term of the lease. Lease incentives granted are recognised as an integral part of the total rental income over the life of the lease.
Service charge income is recognised as revenue in the period to which it relates.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the period was: 4
4
4. Investment Property
30 April 2023
£
Fair Value
As at 7 April 2022 -
Additions 2,411,000
Revaluations 49,000
As at 30 April 2023 2,460,000
Investment properties, including freehold and long leasehold properties, are those which are held either to earn rental income or for capital appreciation or both. Investment properties include property that is being constructed or developed for future use as an investment property.
Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure.
Investment properties whose fair value can be measured reliably are measured at fair value, based on the market valuations.
Any surplus or deficit on revaluation is recognised in the income statement as a fair value gains and losses.
Page 3
Page 4
5. Debtors
30 April 2023
£
Due within one year
Trade debtors 3,850
Prepayments and accrued income 6,266
Other Receivables 13,546
23,662
6. Creditors: Amounts Falling Due Within One Year
30 April 2023
£
Other creditors 6,900
Accruals and deferred income 14,908
21,808
7. Creditors: Amounts Falling Due After More Than One Year
30 April 2023
£
Bank loans 1,150,229
1,150,229
8. Secured Creditors
Of the creditors the following amounts are secured.
30 April 2023
£
Bank loans and overdrafts 1,150,229
Page 4