Company No: OC419237 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.03.2025		30.09.2023
		£		£
Fixed assets
Tangible assets	3	25,178		32,832
		25,178		32,832
Current assets
Debtors	4	1,731		3,671
Cash at bank and in hand		888		35,676
		2,619		39,347
Creditors: amounts falling due within one year	5	( 13,970)		( 9,825)
Net current (liabilities)/assets		(11,351)		29,522
Total assets less current liabilities		13,827		62,354
Net assets attributable to members		13,827		62,354
Represented by
Loans and other debts due to members within one year
Other amounts		83,354		40,195
		83,354		40,195
Members' other interests
Other reserves		(69,527)		22,159
		(69,527)		22,159
		13,827		62,354
Total members' interests
Loans and other debts due to members		83,354		40,195
Members' other interests		(69,527)		22,159
		13,827		62,354

For the financial 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.

Members' responsibilities:

• The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Bella Vista Swanage LLP (registered number: OC419237) were approved and authorised for issue by the Board of Directors on 31 October 2025. They were signed on its behalf by:

N H Duffield Designated member

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Bella Vista Swanage LLP is a limited liability partnership, incorporated in the United Kingdom under the Limited Liability Partnerships Act 2000 and is registered in England and Wales. The address of the LLP's registered office is Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Limited Liability Partnerships Act 2000 as applicable to companies subject to the small companies regime and the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships issued in December 2021 (SORP 2022).

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The members have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The members have a reasonable expectation that the LLP has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

This accounting period covers an extended duration of 01/10/2023 to 30/03/2025 (18 months)

Turnover

Turnover is recognised to the extent that the limited liability partnership obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales tax or duty.

Tangible fixed assets

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Land and buildings	10 years straight line
Fixtures and fittings	25 % reducing balance
Computer equipment	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

2. Employees

	Period from 01.10.2023 to 31.03.2025		Year ended 30.09.2023
	Number		Number
Monthly average number of persons employed by the LLP during the period	0		0

3. Tangible assets

	Land and buildings		Fixtures and fittings		Computer equipment		Total
	£		£		£		£
Cost
At 01 October 2023	44,996		3,315		1,922		50,233
At 31 March 2025	44,996		3,315		1,922		50,233
Accumulated depreciation
At 01 October 2023	14,578		1,243		1,580		17,401
Charge for the financial period	6,749		777		128		7,654
At 31 March 2025	21,327		2,020		1,708		25,055
Net book value
At 31 March 2025	23,669		1,295		214		25,178
At 30 September 2023	30,418		2,072		342		32,832

4. Debtors

	31.03.2025		30.09.2023
	£		£
Trade debtors	0		2,684
Other debtors	1,731		987
	1,731		3,671

5. Creditors: amounts falling due within one year

	31.03.2025		30.09.2023
	£		£
Other taxation and social security	31		4,588
Other creditors	13,939		5,237
	13,970		9,825