ALNORTHUMBRIA PROPERTY LLP Filleted Accounts Cover
ALNORTHUMBRIA PROPERTY LLP
Registered No. OC346614
Information for Filing with the Registrar
31 March 2025
ALNORTHUMBRIA PROPERTY LLP Balance Sheet Registrar
at
31 March 2025
Registered No.
OC346614
Notes
2025
2024
£
£
Fixed assets
Investment property
5
2,982,500
3,140,000
2,982,500
3,140,000
Current assets
Debtors
6
20,833
910
Cash at bank and in hand
72,659
73,537
93,492
74,447
Creditors: Amounts falling due within one year
7
(53,200)
(49,643)
Net current assets
40,292
24,804
Total assets less current liabilities
3,022,792
3,164,804
Net assets attributable to members
3,022,792
3,164,804
Represented by:
Loans and other debts due to members
2,318,499
2,303,011
Members' other interests
Revaluation reserve
704,293
861,793
704,293
861,793
3,022,792
3,164,804
These accounts have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
For the year ended 31 March 2025 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) relating to small 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.
As permitted by section 444 (5A)of the Companies Act 2006 the members have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the members on 14 July 2025 and signed on its behalf by:
C.P. Freeman
Designated member
14 July 2025
ALNORTHUMBRIA PROPERTY LLP Notes to the Accounts Registrar
for the year ended 31 March 2025
1
General information
ALNORTHUMBRIA PROPERTY LLP is a limited liability partnership and incorporated in England and Wales.
Its registered number is: OC346614
Its registered office is:
Its trading address is:
Holtby Manor
Wingfield
Stamford Bridge Road
Hillside
Dunnington
Rothbury
York
Morpeth
YO19 5LL
NE65 7YG
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and in accordance with the Statement of Recommended Practice 'Accounting for Limited Liability Partnerships' issued in December 2018.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Members' remuneration and division of profits
Remuneration is paid to certain members under a contract of employment and is included as an expense in the profit and loss account.

In addition, the LLP agreement provides that fixed amounts, determined for each member each year, be paid to members, irrespective of the profits of the LLP. These amounts are included within members' remuneration charged as an expense.

Profits are treated as being available for discretionary division only if the the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Once agreement has been reached to divide the profits, a members' share in the profit or loss for the year is accounted for as an allocation of profits. Unallocated profits and losses remain included within 'other reserves'.
Freehold investment property
Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the balance sheet.
Members' Interests
Members' interests are classified as either equity or debt.

Equity interests comprise any capital introduced classified as equity, any unallocated profits, any revaluation reserve and any other reserves.

Loans and other debts due to members comprise any capital introduced but classified as a liability, any loans from members, amounts due to members in respect of allocated profits less drawings and any other amounts that the LLP is contractually obliged to repay to members.
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.
3
Information in relation to members
2025
2024
Number
Number
The average number of members during the year :
11
11
2025
2024
£
£
Automatic division of profits
210,486
194,403
210,486
194,403
2025
2024
£
£
The amount of profit attributable to the member with the largest entitlement was:
26,128
24,206
4
Employees
2025
2024
Number
Number
The average number of persons employed during the year was:
0
0
5
Investment property
Freehold Investment Property
£
Valuation
At 1 April 2024
3,140,000
Revaluation
(157,500)
At 31 March 2025
2,982,500
6
Debtors
2025
2024
£
£
Trade debtors
20,833910
20,833910
7
Creditors:
amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
--
Other taxes and social security
7,1258,196
Accruals and deferred income
46,07541,447
53,20049,643
8
Loans and other debts due to members
2025
2024
£
£
Members' capital classified as a liability
2,115,444
2,115,444
Amounts due to members in respect of profits
203,055
187,567
2,318,499
2,303,011
Amounts falling due within one year
2,318,499
-
2,318,499
2,303,011
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