JH Zako Properties LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC436094

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		630,000		630,000

			630,000		630,000
CURRENT ASSETS
Debtors	5	209,536		210,898

		209,536		210,898
Creditors: Amounts Falling Due Within One Year	6	(5,901 )		(4,700 )

NET CURRENT ASSETS (LIABILITIES)			203,635		206,198

TOTAL ASSETS LESS CURRENT LIABILITIES			833,635		836,198

Creditors: Amounts Falling Due After More Than One Year	7		(481,950 )		(481,950 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			351,685		354,248

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		276,542		278,872
Other amounts		893		1,126

			277,435		279,998

Equity
Members' other interests
Revaluation reserve		74,250		74,250

			74,250		74,250

			351,685		354,248

TOTAL MEMBERS' INTEREST
Amounts due from members			(6,923)		(8,049)
Loans and other debts due to members within one year			277,435		279,998
Members' other interests			74,250		74,250

			344,762		346,199

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JH Zako Properties LLP

Balance Sheet (continued)

As At 31 March 2025

For the year 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 applicable to LLPs subject to the small LLPs regime.)

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 accounts.

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

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Zako Properties Ltd

Designated Member

2nd December 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

JH Zako Properties LLP is a limited liability partnership, incorporated in England & Wales, registered number OC436094 . The Registered Office is 81 Firs Park Avenue, London, N21 2PU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Investment Property

	2025
	£
Fair Value
As at 1 April 2024 and 31 March 2025	630,000

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	356	592
Other debtors	1,900	1,900
Amounts due from members	6,923	8,049

	9,179	10,541
Due after more than one year
Amounts owed by group undertakings	200,357	200,357

	209,536	210,898

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JH Zako Properties LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1	-
Other creditors	1,900	1,900
Accruals and deferred income	4,000	2,800

	5,901	4,700

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	481,950	481,950

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