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REGISTERED NUMBER: OC426134

Kube Architecture LLP

Filleted Unaudited Financial Statements

31 March 2025

Kube Architecture LLP

Financial Statements

Period from 1 March 2024 to 31 March 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

Kube Architecture LLP

Statement of Financial Position

31 March 2025

| 31 Mar 25 | 29 Feb 24
Note | £ | £ | £

Fixed assets

Tangible assets | 4 |  | 52,220 | 73,094

Current assets

Debtors | 5 | 18,153 |  | –
Cash at bank and in hand | 8,355 |  | 29,981
| -------- |  | --------
| 26,508 |  | 29,981

Creditors: amounts falling due within one year | 6 | 9,740 |  | 9,088
| -------- |  | --------
Net current assets |  | 16,768 | 20,893
|  | -------- | --------
Total assets less current liabilities |  | 68,988 | 93,987

Creditors: amounts falling due after more than one year | 7 |  | 41,049 | 46,419
|  | -------- | --------
Net assets |  | 27,939 | 47,568
|  | -------- | --------

Represented by:
Loans and other debts due to members

Other amounts | 8 |  | 27,939 | 47,568
|  | -------- | --------

Members' other interests

Other reserves |  | – | –
|  | -------- | --------
|  | 27,939 | 47,568
|  | -------- | --------

Total members' interests

Loans and other debts due to members | 8 |  | 27,939 | 47,568
Members' other interests |  | – | –
|  | -------- | --------
|  | 27,939 | 47,568
|  | -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006 (as applied to LLPs), the statement of comprehensive income has not been delivered.
For the period ending 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 Act (as applied to LLPs) with respect to accounting records and the preparation of financial statements .

Kube Architecture LLP

Statement of Financial Position (continued)

31 March 2025
These financial statements were approved by the members and authorised for issue on 25 October 2025 , and are signed on their behalf by:

Mr K Eddy
Designated Member

Registered number: OC426134

Kube Architecture LLP

Notes to the Financial Statements

Period from 1 March 2024 to 31 March 2025

1. | General information

The LLP is registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN.

2. | Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP 2021).

3. | Accounting policies

Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Members' participation rights
Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed, remuneration and profits).
Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with Section 22 of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships'. A member's participation right results in a liability unless the right to any payment is discretionary on the part of the LLP.
Amounts subscribed or otherwise contributed by members, for example members' capital, are classed as equity if the LLP has an unconditional right to refuse payment to members. If the LLP does not have such an unconditional right, such amounts are classified as liabilities.
Where profits are automatically divided as they arise, so the LLP does not have an unconditional right to refuse payment, the amounts arising that are due to members are in the nature of liabilities. They are therefore treated as an expense in the statement of comprehensive income in the relevant year. To the extent that they remain unpaid at the year end, they are shown as liabilities in the statement of financial position.
Conversely, where profits are divided only after a decision by the LLP or its representative, so that the LLP has an unconditional right to refuse payment, such profits are classed as an appropriation of equity rather than as an expense. They are therefore shown as a residual amount available for discretionary division among members in the statement of comprehensive income and are equity appropriations in the statement of financial position.
Other amounts applied to members, for example remuneration paid under an employment contract and interest on capital balances, are treated in the same way as all other divisions of profits, as described above, according to whether the LLP has, in each case, an unconditional right to refuse payment.
All amounts due to members that are classified as liabilities are presented in the statement of financial position within 'Loans and other debts due to members' and are charged to the statement of comprehensive income within 'Members' remuneration charged as an expense'. Amounts due to members that are classified as equity are shown in the statement of financial position within 'Members' other interests'.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Motor vehicles | - | 25% reducing balance
| Equipment | - | 25% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss accounts in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. | Tangible assets

| Motor vehicles | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1 March 2024 and 31 March 2025 | 70,586 | 7,957 | 78,543
| -------- | ------- | --------
Depreciation |  |  |
At 1 March 2024 | 1,471 | 3,978 | 5,449
Charge for the period | 18,719 | 2,155 | 20,874
| -------- | ------- | --------
At 31 March 2025 | 20,190 | 6,133 | 26,323
| -------- | ------- | --------
Carrying amount |  |  |
At 31 March 2025 | 50,396 | 1,824 | 52,220
| -------- | ------- | --------
At 29 February 2024 | 69,115 | 3,979 | 73,094
| -------- | ------- | --------

5. | Debtors

| 31 Mar 25 | 29 Feb 24
| £ | £
Trade debtors | 18,153 | –
| -------- | ----

6. Creditors: amounts falling due within one year

| 31 Mar 25 | 29 Feb 24
| £ | £
Social security and other taxes | 2,771 | 2,427
Other creditors | 6,969 | 6,661
| ------- | -------
| 9,740 | 9,088
| ------- | -------

7. Creditors: amounts falling due after more than one year

| 31 Mar 25 | 29 Feb 24
| £ | £
Other creditors | 41,049 | 46,419
| -------- | --------

8. | Loans and other debts due to members

| 31 Mar 25 | 29 Feb 24
| £ | £
Amounts owed to members in respect of profits | 27,939 | 47,568
| -------- | --------