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REGISTERED NUMBER: OC451002 (England and Wales)















Unaudited Financial Statements

for the Period 13 February 2024 to 31 March 2025

for

Puma Property Partners LLP

Puma Property Partners LLP (Registered number: OC451002)






Contents of the Financial Statements
for the Period 13 February 2024 to 31 March 2025




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Puma Property Partners LLP

General Information
for the Period 13 February 2024 to 31 March 2025







DESIGNATED MEMBERS: Mr S McGrail
Mr P C Hughes





REGISTERED OFFICE: Unit 10 Tiger Court
Kings Business Park
Knowsley
Liverpool
Merseyside
L34 1BH





REGISTERED NUMBER: OC451002 (England and Wales)





ACCOUNTANTS: SPi Accountancy LLP
Unit 10 Tiger Court
Kings Business Park
Knowsley
Liverpool
Merseyside
L34 1BH

Puma Property Partners LLP (Registered number: OC451002)

Balance Sheet
31 March 2025

Notes £    £   
FIXED ASSETS
Tangible assets 4 1,044,200

CURRENT ASSETS
Debtors 5 351
Cash at bank 14,419
14,770
CREDITORS
Amounts falling due within one year 6 37,874
NET CURRENT LIABILITIES (23,104 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,021,096

CREDITORS
Amounts falling due after more than one
year

7

705,284
NET ASSETS ATTRIBUTABLE TO
MEMBERS

315,812

LOANS AND OTHER DEBTS DUE TO
MEMBERS

15,812

MEMBERS' OTHER INTERESTS
Capital accounts 300,000
315,812

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 15,812
Members' other interests 300,000
315,812

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 period ended 31 March 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.

Puma Property Partners LLP (Registered number: OC451002)

Balance Sheet - continued
31 March 2025


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 10 April 2025 and were signed by:





Mr S McGrail - Designated member

Puma Property Partners LLP (Registered number: OC451002)

Notes to the Financial Statements
for the Period 13 February 2024 to 31 March 2025

1. STATUTORY INFORMATION

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

3. EMPLOYEE INFORMATION

The average number of employees during the period was NIL.

4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST
Additions 1,044,200
At 31 March 2025 1,044,200
NET BOOK VALUE
At 31 March 2025 1,044,200

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 351

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Bank loans and overdrafts 30,664
Taxation and social security 5,210
Other creditors 2,000
37,874

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
£   
Bank loans 705,284

Puma Property Partners LLP (Registered number: OC451002)

Notes to the Financial Statements - continued
for the Period 13 February 2024 to 31 March 2025

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
£   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 582,626