IRIS Accounts Production v25.2.0.378 OC320306 designated member designated member 1.7.24 30.6.25 30.6.25 0 0 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh OC320306 2024-06-30 OC320306 2025-06-30 OC320306 2024-07-01 2025-06-30 OC320306 2023-06-30 OC320306 2023-07-01 2024-06-30 OC320306 2024-06-30 OC320306 ns15:EnglandWales 2024-07-01 2025-06-30 OC320306 ns14:PoundSterling 2024-07-01 2025-06-30 OC320306 ns10:PartnerLLP1 2024-07-01 2025-06-30 OC320306 ns10:PartnerLLP2 2024-07-01 2025-06-30 OC320306 ns10:LimitedLiabilityPartnershipLLP 2024-07-01 2025-06-30 OC320306 ns10:SmallEntities 2024-07-01 2025-06-30 OC320306 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 OC320306 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 OC320306 ns10:LimitedLiabilityPartnershipsSORP 2024-07-01 2025-06-30 OC320306 ns10:FullAccounts 2024-07-01 2025-06-30 OC320306 ns10:PartnerLLP3 2024-07-01 2025-06-30 OC320306 ns10:RegisteredOffice 2024-07-01 2025-06-30 OC320306 ns5:CurrentFinancialInstruments 2025-06-30 OC320306 ns5:CurrentFinancialInstruments 2024-06-30 OC320306 ns5:Non-currentFinancialInstruments 2025-06-30 OC320306 ns5:Non-currentFinancialInstruments 2024-06-30 OC320306 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 OC320306 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30

REGISTERED NUMBER: OC320306 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

Kiawah Properties LLP

Kiawah Properties LLP (Registered number: OC320306)

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

General Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Kiawah Properties LLP

General Information

for the Year Ended 30 June 2025

| DESIGNATED MEMBERS: | A M Hilgart

| Dr P A Walker

| P J Whitehead

| REGISTERED OFFICE: | Corner House

| 28 Huddersfield Road

| Newhey

| Rochdale

| Lancashire

| OL16 3QF

| REGISTERED NUMBER: | OC320306 (England and Wales)

Kiawah Properties LLP (Registered number: OC320306)

Balance Sheet

30 June 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 2,161,599 |  | 2,161,599 |  |

CURRENT ASSETS

Debtors | 5 | 3,130 |  | - |  |

Cash at bank | 308,520 |  | 49,529 |  |

311,650 |  | 49,529 |  |

CREDITORS

Amounts falling due within one year | 6 | 18,313 |  | 21,549 |  |

NET CURRENT ASSETS | 293,337 |  | 27,980 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,454,936 |  | 2,189,579 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 294,685 |  | - |  |

NET ASSETS ATTRIBUTABLE TO MEMBERS | 2,160,251 |  | 2,189,579 |  |

Kiawah Properties LLP (Registered number: OC320306)

Balance Sheet - continued

30 June 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 8 | 2,160,251 |  | 2,189,579 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 8 | 2,160,251 |  | 2,189,579 |  |

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 30 June 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 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 2 October 2025 and were signed by:

Dr P A Walker - Designated member

Kiawah Properties LLP (Registered number: OC320306)

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Kiawah 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.

| Turnover

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

| 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 NIL (2024 - NIL).

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 July 2024

| and 30 June 2025 | 2,161,599 |  |

| NET BOOK VALUE

| At 30 June 2025 | 2,161,599 |  |

| At 30 June 2024 | 2,161,599 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Other debtors | 3,130 |  | - |  |

Kiawah Properties LLP (Registered number: OC320306)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

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

| 30.6.25 |  | 30.6.24

£ | £ |

| VAT | 11,310 |  | 19,303 |  |

| Other creditors | 4,757 |  | - |  |

| Accrued expenses | 2,246 |  | 2,246 |  |

18,313 |  | 21,549 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Other creditors | 294,685 |  | - |  |

8. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| Unsecured debt due to members will rank equally with debts due to other unsecured creditors in a winding up.