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REGISTERED NUMBER: OC434404 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Devea Properties LLP

Devea Properties LLP (Registered number: OC434404)

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 |

Report of the Accountants | 6 |

Devea Properties LLP

General Information

for the Year Ended 31 March 2025

| DESIGNATED MEMBERS: | Mr Emil Dimchev Dimov

| Ms Desislava Dimitrova Dimova

| REGISTERED OFFICE: | 128 Broadmead

| Tunbridge Wells

| TN2 5RW

| REGISTERED NUMBER: | OC434404 (England and Wales)

| ACCOUNTANTS: | Chris Pantazis Ltd T/A CPS & Co

| Chartered Accountants

| 10A Aldermans Hill

| Palmers Green

| London

| N13 4PJ

Devea Properties LLP (Registered number: OC434404)

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 3,494 |  | 4,034 |  |

Investment property | 5 | 4,785,000 |  | 4,785,000 |  |

4,788,494 |  | 4,789,034 |  |

CURRENT ASSETS

Debtors | 6 | 9,530 |  | 9,530 |  |

Cash at bank | 12,226 |  | 36,726 |  |

21,756 |  | 46,256 |  |

CREDITORS

Amounts falling due within one year | 7 | 15,295 |  | 14,303 |  |

NET CURRENT ASSETS | 6,461 |  | 31,953 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 4,794,955 |  | 4,820,987 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 8 | 4,794,955 |  | 4,820,987 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 8 | 4,794,955 |  | 4,820,987 |  |

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.

Devea Properties LLP (Registered number: OC434404)

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 25 September 2025 and were signed by:

Ms Desislava Dimitrova Dimova - Designated member

Devea Properties LLP (Registered number: OC434404)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Devea Properties 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.

| Tangible fixed assets

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

| Plant and machinery | - | 20% on cost - Straight Line

| Fixtures and fittings | - | 20% on cost - Straight Line

| 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.

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |

| machinery |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024

| and 31 March 2025 | 3,107 |  | 1,467 |  | 4,574 |  |

| DEPRECIATION

| At 1 April 2024 | 456 |  | 84 |  | 540 |  |

| Charge for year | 456 |  | 84 |  | 540 |  |

| At 31 March 2025 | 912 |  | 168 |  | 1,080 |  |

| NET BOOK VALUE

| At 31 March 2025 | 2,195 |  | 1,299 |  | 3,494 |  |

| At 31 March 2024 | 2,651 |  | 1,383 |  | 4,034 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024

| and 31 March 2025 | 4,785,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 4,785,000 |  |

| At 31 March 2024 | 4,785,000 |  |

Devea Properties LLP (Registered number: OC434404)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Other debtors | 9,530 |  | 9,530 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Other creditors | 13,045 |  | 13,053 |  |

| Accrued expenses | 2,250 |  | 1,250 |  |

15,295 |  | 14,303 |  |

8. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| 31.3.25 |  | 31.3.24

£ | £ |

| Loans from members | 336,401 |  | 336,401 |  |

| Amounts owed to members in respect of profits | 374,954 |  | 188,200 |  |

| Capital account | 4,083,600 |  | 4,296,386 |  |

4,794,955 |  | 4,820,987 |  |

| Falling due within one year | 4,794,955 |  | 4,820,987 |  |

Devea Properties LLP

Report of the Accountants to the Members of

Devea Properties LLP

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on page nil and you consider that the LLP is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Chris Pantazis Ltd T/A CPS & Co

Chartered Accountants

10A Aldermans Hill

Palmers Green

London

N13 4PJ

25 September 2025