Webber Rowe Properties LLP

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

Registered number: OC374895

		31 March 2025		31 March 2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		2,855,000		2,855,000

			2,855,000		2,855,000
CURRENT ASSETS
Cash at bank and in hand		22,463		22,469

		22,463		22,469
Creditors: Amounts Falling Due Within One Year	5	(413,180 )		(405,980 )

NET CURRENT ASSETS (LIABILITIES)			(390,717 )		(383,511 )

TOTAL ASSETS LESS CURRENT LIABILITIES			2,464,283		2,471,489

Creditors: Amounts Falling Due After More Than One Year	6		(822,250 )		(822,250 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			1,642,033		1,649,239

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		(65,886)		(65,886)
Other amounts		1,692,919		1,700,125

			1,627,033		1,634,239

Equity
Members' other interests
Members' capital		15,000		15,000

			15,000		15,000

			1,642,033		1,649,239

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			1,627,033		1,634,239
Members' other interests			15,000		15,000

			1,642,033		1,649,239

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Page 2

Webber Rowe Properties 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

Mrs Jane Stephens

Designated Member

16th December 2025

The notes on page 3 form part of these financial statements.

1. General Information

Webber Rowe Properties LLP is a limited liability partnership, incorporated in England & Wales, registered number OC374895 . The Registered Office is The Warehouse, Anchor Quay, Penryn, Cornwall, TR10 8GZ.

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 comprises rental income receivable from the letting of investment properties. Rental income is recognised on a straight-line basis over the term of the lease or rental agreement to which it relates, net of value added tax where applicable.

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.

The fair value at 31 March 2025 is based on a valuation which did not materially differ from the prior year.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 4 (2024: 4)

4. Investment Property

	31 March 2025
	£
Fair Value
As at 1 April 2024 and 31 March 2025	2,855,000

5. Creditors: Amounts Falling Due Within One Year

	31 March 2025	31 March 2024
	£	£
Other creditors	405,098	405,098
Accruals and deferred income	8,082	882

	413,180	405,980

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

	31 March 2025	31 March 2024
	£	£
Bank loans	822,250	822,250

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