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Company registration number: OC452364 Stardollar Partnership LLP Unaudited Financial statements Information for filing with the registrar for the period ended 31 March 2025 Coveney Nicholls Limited Chartered Accountants The Old Wheel House 31/37 Church Street Reigate Surrey UK RH2 0AD
Stardollar Partnership LLP Registered number:OC452364
Statement of financial position as at 31 March 2025
| 31 March
| 2025
Note | £
Fixed assets |  |
Tangible assets | 4 | 3,041
Investments | 5 | 3,412
|  | 6,453
Current assets |  |
Debtors: amounts falling due within one year | 6 | 357,432
Cash at bank and in hand |  | 194,445
|  | 551,877
Creditors: Amounts Falling Due Within One Year | 7 | (663,241)
Net current (liabilities)/assets |  | (111,364)
Total assets less current liabilities |  | (104,911)
Net (liabilities)/assets |  | (104,911)
Represented by: |  |
Loans and other debts due to members within one year |  |
Other amounts | 8 | 277,004
|  | 277,004
Members' other interests |  |
Other reserves classified as equity |  | (381,915)
|  | (381,915)
|  | (104,911)
Total members' interests |  |
Amounts due from members (included in debtors) | 6 | (7,500)
Loans and other debts due to members | 8 | 277,004
Members' other interests |  | (381,915)
|  | (112,411)
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime. The entity 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. Page 1
Stardollar Partnership LLP Registered number:OC452364
Statement of financial position (continued) as at 31 March 2025 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. The financial statements have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The entity has opted not to file the statement of comprehensive income in accordance with the provisions applicable to entities subject to the small LLPs regime. The financial statements were approved and authorised for issue by the members and were signed on their behalf on 22 October 2025.
Alexander De Meyer | Jonathan Elkington
Designated member | Designated member
The notes on pages 3 to 9 form part of these financial statements. Stardollar Partnership LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of changes in equity. Page 2
Stardollar Partnership LLP
Notes to the financial statements for the period ended 31 March 2025
1. | General information
The LLP is registered and incorporated in England and Wales. The address of its registered office is The Old Wheel House, 31/37 Church Street, Reigate, United Kingdom, RH2 0AD. Principal activity of the Company is a family office for real estate. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The designated members have provided all funding to date for the business and will continue to financially support the company in order for it to meet it’s liabilities for a period of 12 months from the date of these Financial Statements. This support will be further reviewed at that time.
| 2.3 | 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 Page 3
Stardollar Partnership LLP
Notes to the financial statements for the period ended 31 March 2025 2.Accounting policies (continued) 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'.
| 2.4 | Foreign currency translation
Functional and presentation currency The LLP's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.5 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the LLP will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 4
Stardollar Partnership LLP
Notes to the financial statements for the period ended 31 March 2025 2.Accounting policies (continued)
| 2.6 | Operating leases: the LLP as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.7 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.8 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.9 | Pensions
Defined contribution pension plan The LLP operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the LLP pays fixed contributions into a separate entity. Once the contributions have been paid the LLP has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the LLP in independently administered funds.
| 2.10 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 25% | Straight line
|  |  |  | Computer equipment | - | 25% | Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 5
Stardollar Partnership LLP
Notes to the financial statements for the period ended 31 March 2025 2.Accounting policies (continued)
| 2.11 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted LLP shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.12 | Associates and joint ventures
Associates and Joint Ventures are held at cost less impairment.
| 2.13 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.14 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.15 | 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.
3. | Employees
|  |  |  |  | 2025
|  |  |  |  | £
| Wages and salaries | 164,397
| Social security costs | 10,889
| Cost of defined contribution scheme | 465
|  | 175,751
| The average monthly number of employees, including directors, during the period was 3.
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Stardollar Partnership LLP
Notes to the financial statements for the period ended 31 March 2025
4. | Tangible fixed assets
|  | Office equipment | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| Additions | 625 | 3,387 | 4,012
| At 31 March 2025 | 625 | 3,387 | 4,012
| Depreciation |  |  |
| Charge for the period on owned assets | 121 | 850 | 971
| At 31 March 2025 | 121 | 850 | 971
| Net book value |  |  |
| At 31 March 2025 | 504 | 2,537 | 3,041
5. | Fixed asset investments
|  | Investments in subsidiary companies | Investments in associates | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| Additions | 839 | 2,573 | 3,412
| At 31 March 2025 | 839 | 2,573 | 3,412
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Stardollar Partnership LLP
Notes to the financial statements for the period ended 31 March 2025
6. | Debtors
|  |  |  |  | 31 March
|  |  |  |  | 2025
|  |  |  |  | £
| Trade debtors | 10,000
| Amounts owed by group undertakings | 133,473
| Other debtors | 192,922
| Prepayments and accrued income | 13,537
| Amounts due from members | 7,500
|  | 357,432
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 March
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 40,828
| Amounts owed to group undertakings | 70,838
| Other taxation and social security | 3,615
| Other creditors | 136,320
| Accruals and deferred income | 411,640
|  | 663,241
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Stardollar Partnership LLP
Notes to the financial statements for the period ended 31 March 2025
8. | Loans and other debts due to members
|  |  |  |  | 31 March
|  |  |  |  | 2025
|  |  |  |  | £
| Other amounts due to members | 277,004
|  | 277,004
Loans and other debts due to members may be further analysed as follows:
|  |  |  |  | 31 March
|  |  |  |  | 2025
|  |  |  |  | £
| Falling due within one year | 277,004
|  | 277,004
Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.
9. | Related party transactions
| The partnership has taken advantage of the exemptions offered by FRS 102 from disclosing balances and transactions with wholly owned subsidiaries. Spada Invest Ltd is a company owned by a designated member. £285,106 was received to fund the partnership during the period, and repayments of £179,002 were made. Interest charged on this balance for the period was £18,400. The total balance outstanding at the period end was £124,504. Spada Invest Ltd also charged the partnership £173,146 in respect of rent and other expenses during the period. The total balance outstanding at the period end was £nil. Additionally, £12,000 due from Spada Invest Ltd is included in trade creditors in respect of rent. Jonathan Elkington is a designated member. He loaned the partnership £445,106 during the period, and repayments of £179,002 were made. Interest charged on this balance for the period was £18,400. The total balance outstanding at the period end was £284,504. Sanddollar Partnership LLP is a partnership with mutual members. Sanddollar Partnership LLP has paid for certain costs on behalf of the LLP during the period. The amount outstanding and owed by Sanddollar Partnership LLP as at 31 March 2025 is £nil.
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