Registered number
OC430397
HS DEVELOPMENTS E1 LLP
Filleted Accounts
For The Year Ended
31 March 2025

HS DEVELOPMENTS E1 LLP
Registered number: | OC430397
Balance Sheet
as at 31 March 2025
Notes |  | 2025 |  | 2024
£ | £
Current assets |  |  |  |  |
Stocks |  |  | 215,301 |  | 214,161
Cash at bank and in hand |  |  | 3,451 |  | 5,762
|  |  | 218,752 |  | 219,923
Creditors: amounts falling due within one year | 3 |  | (1,072) |  | (1,172)
Net current assets |  |  | 217,680 |  | 218,751
Total assets less current liabilities |  |  | 217,680 |  | 218,751
Net assets attributable to members | 217,680 |  | 218,751
Represented by:
Loans and other debts due to members | 4 |  | 226,225 |  | 226,225
Members' other interests
Other reserves |  |  | (8,545) |  | (7,474)
|  |  | 217,680 |  | 218,751
Total members' interests
Loans and other debts due to members | 4 |  | 226,225 |  | 226,225
Members' other interests |  |  | (8,545) |  | (7,474)
|  |  | 217,680 |  | 218,751
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 to 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.
The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
These accounts were approved by the members on 2 December 2025 and signed on their behalf by:
Manoj Puri
Designated member

HS DEVELOPMENTS E1 LLP
Notes to the Accounts
for the year ended 31 March 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
| Division of profits
| Profits are treated as being available for discretionary division only if 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. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.
| Taxation
| Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the LLP | 4 |  | 4
3 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Other creditors | 1,072 |  | 1,172
4 | Loans and other debts due to members | 2025 |  | 2024
£ | £
| Members capital classified as debt | 126,225 |  | 126,225
| Loans from members | 100,000 |  | 100,000
|  |  |  |  |  | 226,225 |  | 226,225
| Amounts falling due within one year | 226,225 |  | 226,225
| Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.
5 | Other information
| HS DEVELOPMENTS E1 LLP is a limited liability partnership incorporated in England. Its registered office is:
| 92 Station Lane
| Hornchurch
| Essex
| RM12 6LX

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