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REGISTERED NUMBER: OC431623 (England and Wales)












REPORT OF THE MEMBERS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5TH APRIL 2025

FOR

COHEN & JENNER FAMILY PARTNERSHIP LLP

COHEN & JENNER FAMILY PARTNERSHIP LLP (REGISTERED NUMBER: OC431623)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5TH APRIL 2025




Page

General Information 1

Report of the Members 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 5


COHEN & JENNER FAMILY PARTNERSHIP LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 5TH APRIL 2025







DESIGNATED MEMBERS: M A Cohen
Catalonia Residential Limited





REGISTERED OFFICE: Manufactory House
Bell Lane
Hertford
Hertfordshire
SG14 1BP





REGISTERED NUMBER: OC431623 (England and Wales)





ACCOUNTANTS: Cook & Partners Limited
Manufactory House
Bell Lane
Hertford
Hertfordshire
SG14 1BP

COHEN & JENNER FAMILY PARTNERSHIP LLP (REGISTERED NUMBER: OC431623)

REPORT OF THE MEMBERS
FOR THE YEAR ENDED 5TH APRIL 2025

The members present their report with the financial statements of the LLP for the year ended 5th April 2025.

DESIGNATED MEMBERS
The designated members during the year under review were:

M A Cohen
Catalonia Residential Limited

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS
The profit for the year before members' remuneration and profit shares was £325,402 (2024 - £142,466 profit).

MEMBERS' INTERESTS

ON BEHALF OF THE MEMBERS:





M A Cohen - Designated member


3rd July 2025

COHEN & JENNER FAMILY PARTNERSHIP LLP (REGISTERED NUMBER: OC431623)

INCOME STATEMENT
FOR THE YEAR ENDED 5TH APRIL 2025

Period
1.4.23
Year Ended to
5.4.25 5.4.24
Notes £    £   

TURNOVER 613,024 670,983

Administrative expenses 18,104 261,715
OPERATING PROFIT 594,920 409,268


Interest payable and similar expenses 269,518 266,802
PROFIT FOR THE FINANCIAL YEAR
BEFORE MEMBERS' REMUNERATION
AND PROFIT SHARES


325,402


142,466

PROFIT FOR THE FINANCIAL YEAR
BEFORE MEMBERS' REMUNERATION
AND PROFIT SHARES


325,402


142,466

Members' remuneration charged as an
expense

4

(325,402

)

(142,466

)
PROFIT FOR THE FINANCIAL YEAR
AVAILABLE FOR DISCRETIONARY
DIVISION AMONG MEMBERS


-


-

COHEN & JENNER FAMILY PARTNERSHIP LLP (REGISTERED NUMBER: OC431623)

BALANCE SHEET
5TH APRIL 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 7,210,000 9,685,000

CREDITORS
Amounts falling due within one year 6 11,400 7,700
NET CURRENT LIABILITIES (11,400 ) (7,700 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,198,600

9,677,300

CREDITORS
Amounts falling due after more than one
year

7

4,659,656

6,251,276
NET ASSETS ATTRIBUTABLE TO
MEMBERS

2,538,944

3,426,024

LOANS AND OTHER DEBTS DUE TO
MEMBERS

8

2,538,944

3,426,024

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 8 2,538,944 3,426,024

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 5th April 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 in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 3rd July 2025 and were signed by:





M A Cohen - Designated member

COHEN & JENNER FAMILY PARTNERSHIP LLP (REGISTERED NUMBER: OC431623)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5TH APRIL 2025

1. STATUTORY INFORMATION

Cohen & Jenner Family Partnership 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 as modified by the revaluation of certain assets.

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.
Land and buildings - in accordance with the property

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. INFORMATION IN RELATION TO MEMBERS
Period
1.4.23
Year Ended to
5.4.25 5.4.24
£    £   
Members' remuneration charged as an expense
Automatic division of profit 325,402 142,466

5. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST OR VALUATION
At 6th April 2024 9,685,000
Disposals (2,475,000 )
At 5th April 2025 7,210,000
NET BOOK VALUE
At 5th April 2025 7,210,000
At 5th April 2024 9,685,000

COHEN & JENNER FAMILY PARTNERSHIP LLP (REGISTERED NUMBER: OC431623)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5TH APRIL 2025

5. TANGIBLE FIXED ASSETS - continued

Cost or valuation at 5th April 2025 is represented by:

Land and
buildings
£   
Valuation in 2022 (20,000 )
Valuation in 2023 50,000
Cost 7,180,000
7,210,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other creditors 11,400 7,700

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Other creditors 4,659,656 6,251,276

8. LOANS AND OTHER DEBTS DUE TO MEMBERS
2025 2024
£    £   
Amounts owed to members in respect of profits 2,538,944 3,426,024

Falling due within one year 2,538,944 3,426,024

Loans and other debts due to members rank equally in relation to other creditors.