Manera Properties LLP

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

Registered number: OC441688

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		644,000		644,000

			644,000		644,000
CURRENT ASSETS
Debtors	5	59,630		-
Cash at bank and in hand		4,245		-

		63,875		-
Creditors: Amounts Falling Due Within One Year	6	(840 )		(1,205 )

NET CURRENT ASSETS (LIABILITIES)			63,035		(1,205 )

TOTAL ASSETS LESS CURRENT LIABILITIES			707,035		642,795

Creditors: Amounts Falling Due After More Than One Year	7		(429,222 )		(373,030 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			277,813		269,765

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		272,522		272,522
Other amounts		8,048		-

			280,570		272,522

Equity
Members' other interests
Other reserves		(2,757)		(2,757)

			(2,757)		(2,757)

			277,813		269,765

...CONTINUED

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Manera Properties LLP

Balance Sheet (continued)

As At 31 March 2025

TOTAL MEMBERS' INTEREST
Amounts due from members	(5,268)	-
Loans and other debts due to members within one year	280,570	272,522
Members' other interests	(2,757)	(2,757)

	272,545	269,765

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

Wilmart Dzikamayi Tsiga

Designated Member

1 December 2025

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

1. General Information

Manera Properties LLP is a limited liability partnership, incorporated in England & Wales, registered number OC441688 . The Registered Office is 73b Woodside Green, London, SE25 5HU.

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

Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance.

Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales

taxes or duty.

Income from investment properties

Rental income from investment properties leased out under an operating lease is recognised in the income statement on

a straight-line basis over the term of the lease. Lease incentives granted are recognised as an integral part of the total

rental income over the life of the lease.

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.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 5 (2024: 5)

4. Investment Property

	2025
	£
Fair Value
As at 1 April 2024 and 31 March 2025	644,000

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Manera Properties LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	367	-
Amounts due from members	59,263	-

	59,630	-

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	-	1,205
Accruals and deferred income	840	-

	840	1,205

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

	2025	2024
	£	£
Bank loans	429,222	373,030

8. Secured Creditors

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Bank loans and overdrafts	429,222		373,030

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