KNA Investments LLP

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

Registered number: OC321107

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,420,549		1,470,097

			1,420,549		1,470,097
CURRENT ASSETS
Debtors	5	442,974		655,821
Cash at bank and in hand		648,019		472,660

		1,090,993		1,128,481
Creditors: Amounts Falling Due Within One Year	6	(2,133,097 )		(2,571,454 )

NET CURRENT ASSETS (LIABILITIES)			(1,042,104 )		(1,442,973 )

TOTAL ASSETS LESS CURRENT LIABILITIES			378,445		27,124

NET ASSETS ATTRIBUTABLE TO MEMBERS			378,445		27,124

REPRESENTED BY:
Equity
Members' other interests
Members' capital		15,579		15,579
Other reserves		362,866		11,545

			378,445		27,124

TOTAL MEMBERS' INTEREST
Members' other interests			378,445		27,124

			378,445		27,124

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KNA Investments 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

Select Support Partnerships Ltd

Partner

12/12/2025

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

1. General Information

KNA Investments LLP is a limited liability partnership, incorporated in England & Wales, registered number OC321107 . The Registered Office is Regent House, Regent Street, Blackburn, Lancashire, BB1 6BH.

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	None
Plant & Machinery	15% Reducing Balance
Motor Vehicles	33% Straight Line

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)

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KNA Investments LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 April 2024	1,295,247	258,890	168,888	1,723,025
Additions	-	6,945	-	6,945

As at 31 March 2025	1,295,247	265,835	168,888	1,729,970

Depreciation
As at 1 April 2024	-	217,743	35,185	252,928
Provided during the period	-	14,271	42,222	56,493

As at 31 March 2025	-	232,014	77,407	309,421

Net Book Value
As at 31 March 2025	1,295,247	33,821	91,481	1,420,549

As at 1 April 2024	1,295,247	41,147	133,703	1,470,097

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	442,974	655,821

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	253,791	397,412
Bank loans and overdrafts	62,960	62,960
Other creditors	1,816,346	2,109,539
Taxation and social security	-	1,543

	2,133,097	2,571,454

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