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REGISTERED NUMBER: OC430287 (England and Wales)





















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

POTOK INVESTMENTS LLP

POTOK INVESTMENTS LLP (REGISTERED NUMBER: OC430287)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


POTOK INVESTMENTS LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DESIGNATED MEMBERS: Mr C J Bedward
Miss A I Prus





REGISTERED OFFICE: Grove House
Coombs Wood Court
Steel Park Road
Halesowen
West Midlands
B62 8BF





REGISTERED NUMBER: OC430287 (England and Wales)





ACCOUNTANTS: E R Grove & Co Limited
Grove House
Coombs Wood Court
Steel Park Road
Halesowen
West Midlands
B62 8BF

POTOK INVESTMENTS LLP (REGISTERED NUMBER: OC430287)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,414 1,699
Investment property 5 4,782,000 4,450,000
4,783,414 4,451,699

CURRENT ASSETS
Debtors 6 184,498 174,023
Cash at bank 31,878 14,052
216,376 188,075
CREDITORS
Amounts falling due within one year 7 63,347 37,865
NET CURRENT ASSETS 153,029 150,210
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,936,443

4,601,909

CREDITORS
Amounts falling due after more than one
year

8

2,083,803

2,094,088
NET ASSETS ATTRIBUTABLE TO
MEMBERS

2,852,640

2,507,821

LOANS AND OTHER DEBTS DUE TO
MEMBERS

9

347,516

2,697

MEMBERS' OTHER INTERESTS
Capital accounts 2,505,124 2,505,124
2,852,640 2,507,821

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 9 347,516 2,697
Members' other interests 2,505,124 2,505,124
2,852,640 2,507,821

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 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.

POTOK INVESTMENTS LLP (REGISTERED NUMBER: OC430287)

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 15 August 2025 and were signed by:





Mr C J Bedward - Designated member

POTOK INVESTMENTS LLP (REGISTERED NUMBER: OC430287)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Potok Investments 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.

Preparation of consolidated financial statements
The financial statements contain information about Potok Investments LLP as an individual LLP and do not contain consolidated financial information as the parent of a group. The LLP has taken the option under Section 398 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 not to prepare consolidated financial statements.

Turnover
Rental income is recognised when it is probable that the economic benefit associated with the transaction will flow to the company and the amount of revenue can be measured reliably.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - Straight line over 3 years

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Rental income
Rental income is recognised when it is probable that the economic benefit associated with the transaction will flow to the company and the amount of revenue can be measured reliably

3. EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2024 - NIL).

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 April 2024 4,108
Additions 522
At 31 March 2025 4,630
DEPRECIATION
At 1 April 2024 2,409
Charge for year 807
At 31 March 2025 3,216
NET BOOK VALUE
At 31 March 2025 1,414
At 31 March 2024 1,699

POTOK INVESTMENTS LLP (REGISTERED NUMBER: OC430287)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024 4,450,000
Revaluations 332,000
At 31 March 2025 4,782,000
NET BOOK VALUE
At 31 March 2025 4,782,000
At 31 March 2024 4,450,000

Fair value at 31 March 2025 is represented by:
£   
Valuation in 2022 480,000
Valuation in 2023 598,028
Valuation in 2024 (462,500 )
Valuation in 2025 332,000
Cost 3,834,472
4,782,000

If investment properties had not been revalued they would have been included at the following historical cost:

2025 2024
£    £   
Cost 3,834,471 3,834,471

Investment properties were valued on an open market basis on 31 March 2025 by the partners .

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 184,498 174,023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other creditors 63,347 37,865

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Other creditors 2,083,803 2,094,088

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal 2,038,074 2,050,242

9. LOANS AND OTHER DEBTS DUE TO MEMBERS

Each member shall be entitled to be paid by the LLP the balance of his actual share of any profits showing in the accounts for any accounting year at any time.

10. RELATED PARTY DISCLOSURES

£184,498 (2024:£174,023) is owed from limited companies under the control of Mr C Bedward.