1 April 2024 false No description of principal activity Taxfiler 2024.6 OC307517business:LimitedLiabilityPartnershipLLP2024-04-012025-03-31 OC3075172024-03-31 OC3075172024-04-012025-03-31 OC307517business:AuditExempt-NoAccountantsReport2024-04-012025-03-31 OC307517business:FilletedAccounts2024-04-012025-03-31 OC3075172025-03-31 OC307517business:PartnerLLP12024-04-012025-03-31 OC307517business:PartnerLLP22024-04-012025-03-31 OC307517business:RegisteredOffice2024-04-012025-03-31 OC3075172024-03-31 OC307517core:WithinOneYear2025-03-31 OC307517core:WithinOneYear2024-03-31 OC307517core:RevaluationReserve2025-03-31 OC307517core:RevaluationReserve2024-03-31 OC307517core:RetainedEarningsAccumulatedLosses2025-03-31 OC307517core:RetainedEarningsAccumulatedLosses2024-03-31 OC307517business:SmallEntities2024-04-012025-03-31 OC307517countries:EnglandWales2024-04-012025-03-31 OC3075172023-04-012024-03-31 iso4217:GBP xbrli:pure
Registered No. OC307517 (England and Wales)
Pecoda Properties LLP Unaudited accounts for the year ended 31 March 2025
Pecoda Properties LLP LLP Information for the year ended 31 March 2025
Designated members
Mrs Helen Johnston
Mr Thomas David Williams
Registered Number
OC307517 (England and Wales)
Registered Office
Adlink House 86 The Highway Hawarden Flintshire CH5 3DJ UK
- 2 -
Pecoda Properties LLP Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investment property
3
39,000 
189,000 
Current assets
Debtors
1,097,093 
932,118 
Cash at bank and in hand
5,592 
20,386 
1,102,685 
952,504 
Creditors: amounts falling due within one year
4
(3,250)
(7,917)
Net current assets
1,099,435 
944,587 
Net assets attributable to members
1,138,435 
1,133,587 
Represented by:
Loans and other debts due to members
5
1,353,029 
1,353,029 
Members' other interests
Revaluation reserve
(53,000)
(53,000)
Other reserves
(161,594)
(166,442)
(214,594)
(219,442)
1,138,435 
1,133,587 
Total members' interests
Loans and other debts due to members
1,353,029 
1,353,029 
Members' other interests
(214,594)
(219,442)
1,138,435 
1,133,587 
For the year ending 31 March 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small 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.
These 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.
Approved by the members on 5 December 2025.
Mr Thomas David Williams Designated member Limited Liability Partnership Registration No. OC307517
- 3 -
Pecoda Properties 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. The financial statements have been prepared under the historical cost convention, modified to include the revaluation of investment properties at fair value. The principal accounting policies adopted are set out below.
Presentation currency
The accounts are presented in £ sterling.
Investment property
Investment properties are revalued annually and any surplus or deficit is dealt with through profit and loss. No depreciation is provided in respect of investment properties.
2
Statutory information
Pecoda Properties LLP is a limited liability partnership, incorporated in England and Wales, registration number OC307517. Its registered office is Adlink House, 86 The Highway, Hawarden, Flintshire, CH5 3DJ, UK.
3
Investment property
2025 
£ 
Fair value at 1 April 2024
189,000 
Disposals
150,000 
At 31 March 2025
39,000 
4
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Accruals
3,250 
7,917 
5
Loans and other debts due to members
2025 
2024 
£ 
£ 
Members' capital classified as a liability
853,029 
853,029 
Loans from members
500,000 
500,000 
1,353,029 
1,353,029 
Amounts falling due within one year
1,353,029 
1,353,029 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
6
Transactions with related parties
The LLP had transactions with related parties as they have directors or designated members in common. At the balance sheet date & included within debtors due within 1 year is £1,083,491 (2024: £919,491) due from related parties. No interest was charged on these loans and they are repayable on demand.
- 4 -
Pecoda Properties LLP Notes to the Accounts for the year ended 31 March 2025
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 5 -