Amba Investments LLP Accounts






Amba Investments LLP

	Registered No. OC334281
	Information for Filing with the Registrar
		31 March 2025

at	31 March 2025

Registered No.			OC334281	Notes	2025	2024
					£	£
Fixed assets


	Investment property			4	3,564,818	3,564,818

					3,564,818	3,564,818
Current assets

	Debtors			5	68,244	128,365

	Cash at bank and in hand				109,658	65,135
					177,902	193,500
Creditors: Amounts falling due within one year				6	(401,786)	(448,244)
Net current liabilities					(223,884)	(254,744)
Total assets less current liabilities					3,340,934	3,310,074


Net assets attributable to members					3,340,934	3,310,074

Represented by:

	Members' other interests
		Members' capital			3,164,557	3,164,557

		Other reserves			176,377	145,517
					3,340,934	3,310,074

					3,340,934	3,310,074



These accounts have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

For the year ended 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 Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.

As permitted by section 444 (5A)of the Companies Act 2006 the members have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the members on 29 October 2025 and signed on its behalf by:
R. Soni
Designated member
29 October 2025

for the year ended 31 March 2025

General information

Amba Investments LLP is a limited liability partnership and incorporated in England and Wales.

Its registered number is: OC334281

Its registered office is:

Suite 2

Rama Apartments

17 St Anns Road

Harrow

HA1 1JU

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and in accordance with the Statement of Recommended Practice 'Accounting for Limited Liability Partnerships' issued in December 2018.

Accounting policies

Turnover

Income represents rental income from investment property. Income is recognised on an accrual basis and in accordance with the lease agreement.

Members' remuneration and division of profits

Remuneration is paid to certain members under a contract of employment and is included as an expense in the profit and loss account.

In addition, the LLP agreement provides that fixed amounts, determined for each member each year, be paid to members, irrespective of the profits of the LLP. These amounts are included within members' remuneration charged as an expense.

Profits are treated as being available for discretionary division only if the the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Once agreement has been reached to divide the profits, a members' share in the profit or loss for the year is accounted for as an allocation of profits. Unallocated profits and losses remain included within 'other reserves'.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Members' Interests

Members' interests are classified as either equity or debt.

Equity interests comprise any capital introduced classified as equity, any unallocated profits, any revaluation reserve and any other reserves.

Loans and other debts due to members comprise any capital introduced but classified as a liability, any loans from members, amounts due to members in respect of allocated profits less drawings and any other amounts that the LLP is contractually obliged to repay to members.

Leased assets

Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).

Assets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

3	Employees
		2025	2024
		Number	Number

	The average number of persons employed during the year was:	0	0

4	Investment property
		Freehold Investment Property
		£
	Valuation
	At 1 April 2024	3,564,818



	At 31 March 2025	3,564,818

5	Debtors
		2025	2024
		£	£
	Trade debtors	58,986	73,054


	VAT recoverable	-	9,171
	Other debtors	-	46,140
	Prepayments and accrued income	9,258	-
		68,244	128,365

6	Creditors:
	amounts falling due within one year
		2025	2024
		£	£
	Bank loans and overdrafts	-	-
	Other loans	235,000	235,000

	Trade creditors	1,999	56,072


	Other creditors	135,150	136,904
	Accruals and deferred income	29,637	20,268
		401,786	448,244

Loans and other debts to members are ranked equally with debts due to ordinary creditors in a winding up.