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REGISTERED NUMBER: OC443915 (England and Wales)

Hira Portfolio LLP

Unaudited Financial Statements for the Year Ended 28 February 2025

Hira Portfolio LLP (Registered number: OC443915)

Contents of the Financial Statements

for the Year Ended 28 February 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 4 |

Hira Portfolio LLP (Registered number: OC443915)

Balance Sheet

28 February 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 640,000 |  | 620,000 |  |

CURRENT ASSETS

Debtors | 5 | 1,525 |  | 1,525 |  |

Cash at bank | 1,618 |  | 3,644 |  |

3,143 |  | 5,169 |  |

CREDITORS

Amounts falling due within one year | 6 | 20,664 |  | 33,571 |  |

NET CURRENT LIABILITIES | (17,521 | ) | (28,402 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 622,479 |  | 591,598 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 367,148 |  | 392,382 |  |

NET ASSETS ATTRIBUTABLE TO MEMBERS | 255,331 |  | 199,216 |  |

Hira Portfolio LLP (Registered number: OC443915)

Balance Sheet - continued

28 February 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 8 | 56,461 |  | 346 |  |

MEMBERS' OTHER INTERESTS

Capital accounts | 198,870 |  | 198,870 |  |

255,331 |  | 199,216 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 8 | 56,461 |  | 346 |  |

Members' other interests | 198,870 |  | 198,870 |  |

255,331 |  | 199,216 |  |

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 28 February 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.

Hira Portfolio LLP (Registered number: OC443915)

Balance Sheet - continued

28 February 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 20 October 2025 and were signed by:

Mrs S S Hira - Designated member

Mr R Hira - Designated member

Hira Portfolio LLP (Registered number: OC443915)

Notes to the Financial Statements

for the Year Ended 28 February 2025

1. | STATUTORY INFORMATION

| Hira Portfolio LLP is registered in England and Wales. The LLP's registered number and registered office address are as below:

| Registered number: | OC443915

| Registered office: | 27 Parrys Close

| Stoke Bishop

| Bristol

| BS9 1AW

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| 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.

| Financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in non convertible preference preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was 4 (2024 - 3 ) .

Hira Portfolio LLP (Registered number: OC443915)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 March 2024 | 620,000 |  |

| Revaluations | 20,000 |  |

| At 28 February 2025 | 640,000 |  |

| NET BOOK VALUE

| At 28 February 2025 | 640,000 |  |

| At 29 February 2024 | 620,000 |  |

| Fair value at 28 February 2025 is represented by:

£ |

| Valuation in 2024 | 10,000 |  |

| Valuation in 2025 | 20,000 |  |

| Cost | 610,000 |  |

640,000 |  |

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

2025 | 2024 |

£ | £ |

| Cost | 610,000 |  | 610,000 |  |

| The investment properties were valued on an open market basis on 28 February 2025 by the members .

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

2025 | 2024 |

£ | £ |

| Other debtors | 1,525 |  | 1,525 |  |

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

2025 | 2024 |

£ | £ |

| Other creditors | 20,664 |  | 33,571 |  |

Hira Portfolio LLP (Registered number: OC443915)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

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

2025 | 2024 |

£ | £ |

| Bank loans | 367,148 |  | 392,382 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 367,148 |  | 392,382 |  |

8. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.