Cedrus Libani LLP

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

Registered number: OC441783

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,930,000		1,930,000

			1,930,000		1,930,000
CURRENT ASSETS
Debtors	5	43,594		18,008
Cash at bank and in hand		2,050		4,859

		45,644		22,867
Creditors: Amounts Falling Due Within One Year	6	(52,197 )		(31,053 )

NET CURRENT ASSETS (LIABILITIES)			(6,553 )		(8,186 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,923,447		1,921,814

Creditors: Amounts Falling Due After More Than One Year	7		(1,195,468 )		(1,193,835 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			727,979		727,979

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		727,979		727,979

			727,979		727,979

			727,979		727,979

TOTAL MEMBERS' INTEREST
Amounts due from members			(41,217)		(16,794)
Loans and other debts due to members within one year			727,979		727,979

			686,762		711,185

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Cedrus Libani 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

Poh Yeen Soo

Designated Member

20 October 2025

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

1. General Information

Cedrus Libani LLP is a limited liability partnership, incorporated in England and Wales, registered number OC441783 . The Registered Office is Suite A, 82 James Carter Road, Mildenhall, England, IP28 7DE.

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

Revenue is recognised to the extent that the company 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 taxes or duty. The following criteria must also be met before revenue is recognised:

Income from investment properties

Rental income from investment properties leased out under an operating lease is recognised in the income statement on a straight-line basis over the term of the lease. Lease incentives granted are recognised as an integral part of the total rental income over the life of the lease.

Service charge income is recognised as revenue in the period to which it relates.

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 members with contracts of employment, during the year was: 4 (2024: 5)

4. Tangible Assets

	Investment Properties
	£
Cost
As at 1 April 2024	1,930,000

As at 31 March 2025	1,930,000

Net Book Value
As at 31 March 2025	1,930,000

As at 1 April 2024	1,930,000

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Cedrus Libani LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

The investment properties are valued, at 31 March 2025, by partners of the LLP based on the assessment of available market information and property condition. The partners believe their valuation would not be materially different from the professional valuation.

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	2,377	1,214
Amounts due from members	41,217	16,794

	43,594	18,008

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other taxes and social security	-	151
Other creditors	35,102	21,296
Deposit Payable	3,230	3,346
Accruals and deferred income	13,865	6,260

	52,197	31,053

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

	2025	2024
	£	£
Bank loans	1,195,468	1,193,835

8. Secured Creditors

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Bank loans and overdrafts	1,195,468		1,193,836

9. Related Party Transactions

Included in creditors falling due within one year is an amount of £35,102 (2024: £21,296) owed to the partners. The amount is interest free and repayable on demand.

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