REGISTERED NUMBER: OC326741 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

HERITAGE TREE ASSOCIATES LLP

Page

General Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

H R Huntington

Mrs J Huntington

Bintang Baru Associates Limited

REGISTERED OFFICE:

Ground Floor

Oakhurst House

77 Mount Ephraim

Tunbridge Wells

Kent

TN4 8BS

REGISTERED NUMBER:

OC326741 (England and Wales)

ACCOUNTANTS:

Wells Associates

Ground Floor Oakhurst House

77 Mount Ephraim

Tunbridge Wells

Kent

TN4 8BS

FIXED ASSETS

Property, plant and equipment

4

4,932

7,503

Investment property

5

300,000

300,000

304,932

307,503

CURRENT ASSETS

Debtors

6

1,500

(1

)

Cash at bank

4,071

5,282

5,571

5,281

CREDITORS

Amounts falling due within one year

7

(4,128

)

(2,650

)

NET CURRENT ASSETS

1,443

2,631

TOTAL ASSETS LESS CURRENT LIABILITIES

306,375

310,134

CREDITORS

Amounts falling due after more than one year

8

-

(2,491

)

NET ASSETS ATTRIBUTABLE TO MEMBERS

306,375

307,643

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

306,375

307,643

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

306,375

307,643

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:

H R Huntington - Designated member

1.	STATUTORY INFORMATION

Heritage Tree Associates LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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 as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33.33% on cost

Investment property

Investment property is shown at 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 NIL (2024 - NIL).

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

3,181

72,030

2,719

77,930

DEPRECIATION

At 1 April 2024

2,734

64,974

2,719

70,427

Charge for year

112

2,459

-

2,571

At 31 March 2025

2,846

67,433

2,719

72,998

NET BOOK VALUE

At 31 March 2025

335

4,597

-

4,932

At 31 March 2024

447

7,056

-

7,503

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

300,000

NET BOOK VALUE

At 31 March 2025

300,000

At 31 March 2024

300,000

The investment properties have been valued at 31 March 2025 by the members of the LLP, an independent expert has not been used. The valuation is considered to be the current market value for the investment properties concerned taking into account the current market conditions, the rental status of the properties and the income arising.

Fair value at 31 March 2025 is represented by:

£

Valuation in 2008

(46,672

)

Cost

346,672

300,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1,500

(1

)

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1,478

-

Other creditors

2,650

2,650

4,128

2,650

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

2,491

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2025

2024

£

£

Amounts owed to members in respect of profits

306,375

307,643

Falling due within one year

306,375

307,643

Loans and other debts due to members rank pari passu with unsecured creditors. Members' other interests rank pari passu with unsecured creditors.