Registered number
OC447675
JBL Property Group Investments LLP
Filleted Accounts
31 March 2024
JBL Property Group Investments LLP
Registered number: OC447675
Balance Sheet
as at 31 March 2024
Notes 2024
£
Current assets
Debtors 3 19,575
Cash at bank and in hand 252
19,827
Creditors: amounts falling due within one year 4 (19,419)
Net current assets 408
Total assets less current liabilities 408
Net assets attributable to members 408
Represented by:
Loans and other debts due to members 5 408
408
Total members' interests
Loans and other debts due to members 5 408
408
For the period ended 31 March 2024 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to 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.
The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
These accounts were approved by the members on 29 January 2025 and signed on their behalf by:
John Bram Levine
Designated member
JBL Property Group Investments LLP
Notes to the Accounts
for the period from 8 June 2023 to 31 March 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Going Concern Disclosure
The members have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
Taxation
Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Members' capital
Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.
2 Employees 2024
Number
Average number of persons employed by the LLP 0
3 Debtors 2024
£
Other debtors 19,575
4 Creditors: amounts falling due within one year 2024
£
Amounts owed to group undertakings and undertakings in which the LLP has a participating interest 18,919
Other creditors 500
19,419
5 Loans and other debts due to members 2024
£
Members capital classified as debt 408
Amounts falling due within one year 408
Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.
6 Other information
JBL Property Group Investments LLP is a limited liability partnership incorporated in England. Its registered office is:
Building 18, Gateway 1000
Whittle Way, Arlington Business Park,
Stevenage
Hertfordshire
SG1 2FP
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