Care Home Investments LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC334644 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Care Home Investments LLP

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Care Home Investments LLP for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of Care Home Investments LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Care Home Investments LLP and state those matters that we have agreed to state to the members of Care Home Investments LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Care Home Investments LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Care Home Investments LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Care Home Investments LLP. You consider that Care Home Investments LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Care Home Investments LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

BPU Limited

15 December 2025

FIXED ASSETS

Investment property

4

500,000

CURRENT ASSETS

Cash at bank

3,008

12,682

CREDITORS

Amounts falling due within one year

5

48,715

42,333

NET CURRENT LIABILITIES

(45,707

)

(29,651

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

454,293

470,349

CREDITORS

Amounts falling due after more than
one year

6

6,803

58,695

NET ASSETS ATTRIBUTABLE TO
MEMBERS

447,490

411,654

LOANS AND OTHER DEBTS DUE TO
MEMBERS

7

266,705

230,869

MEMBERS' OTHER INTERESTS

Capital accounts

180,785

447,490

411,654

TOTAL MEMBERS' INTERESTS

Loans and other debts due to
members

7

266,705

230,869

Members' other interests

180,785

447,490

411,654

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 15 December 2025 and were signed by:

R J Thomas - Designated member

1.	STATUTORY INFORMATION

Care Home Investments LLP is registered in England and Wales. The LLP's registered number and registered office address are as below:

Registered number:

OC334644

Registered office:

Radnor House

Greenwood Close

Cardiff Gate Business Park

Cardiff

CF23 8AA

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents rents receivable during the year.

Investment property

Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

500,000

NET BOOK VALUE

At 31 March 2025

500,000

At 31 March 2024

500,000

The property has been revalued in the year and stated at open market value.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans & overdrafts

42,251

37,183

Other creditors

6,464

5,150

48,715

42,333

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

2025

2024

£

Bank loan

6,803

58,695

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank pari pasu with other creditors in accordance with the members' agreement.