Soriano Property Investments LLP

	Page
Balance Sheet	1—2
Reconciliation of Members' Interests	3—5
Notes to the Financial Statements	5—6

Registered number: OC379566

		31 March 2025		31 March 2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		1,914,999		1,914,999

			1,914,999		1,914,999
CURRENT ASSETS
Debtors	5	52,779		9,016
Cash at bank and in hand		25,543		16,657

		78,322		25,673
Creditors: Amounts Falling Due Within One Year	6	(13,860 )		(12,618 )

NET CURRENT ASSETS (LIABILITIES)			64,462		13,055

TOTAL ASSETS LESS CURRENT LIABILITIES			1,979,461		1,928,054

Creditors: Amounts Falling Due After More Than One Year	7		(1,121,671 )		(1,125,326 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			857,790		802,728

REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability		378,831		368,921

			378,831		368,921

Equity
Members' other interests
Members' capital		427,792		427,792
Other reserves		51,167		6,015

			478,959		433,807

			857,790		802,728

TOTAL MEMBERS' INTEREST
Amounts due from members			(51,166)		(6,015)
Loans and other debts due to members			378,831		368,921
Members' other interests			478,959		433,807

			806,624		796,713

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Soriano Property 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

London Pumps Ltd

Designated Member

22/12/2025

The notes on pages 5 to 6 form part of these financial statements.

	EQUITY			DEBT
	Members' other interests			Loans and other debts due to members less any amounts due from members in debtors
	Members'Capital classified as Equity	Other Reserves	Total Equity	Members'Capital classified as Debt
	£	£	£	£
Amounts due to members	-	-	-	363,202

Balance at 1 May 2023	427,792	-	427,792	363,202
Profit/(loss) for the financial year available for discretionary division among members	-	(6,015 )	(6,015 )	-

Members' interests after profit/(loss) for the year	427,792	(6,015)	421,777	363,202
Other divisions of profits (losses)	-	6,015	6,015	-
Introduced by members	-	-	-	16,234
Repayment of debt (including members' capital classified as liability)	-	-	-	(6,015)
Other Movements	-	6,015	6,015	(4,500)

Amounts due to members	-	-	-	368,921
Amounts due from members	-	-	-	-

As at 31 March 2024 and 1 April 2024	427,792	6,015	433,807	368,921


Balance at 1 April 2024	427,792	-	427,792	368,921
Profit/(loss) for the financial year available for discretionary division among members	-	(51,165 )	(51,165 )	-

Members' interests after profit/(loss) for the year	427,792	(51,165)	376,627	368,921
Other divisions of profits (losses)	-	51,166	51,166	-
Introduced by members	-	-	-	65,576
Repayment of debt (including members' capital classified as liability)	-	-	-	(51,166)
Other Movements	-	51,166	51,166	(4,500)

Amounts due to members	-	-	-	378,831
Amounts due from members	-	-	-	-

As at 31 March 2025	427,792	51,167	478,959	378,831

	DEBT
	Loans and other debts due to members less any amounts due from members in debtors
	Other amounts	Total Debts	Total members' interest
	£	£	£
Amounts due to members	-	363,202	-

Balance at 1 May 2023	-	363,202	790,994
Profit/(loss) for the financial year available for discretionary division among members	-	-	(6,015 )

Members' interests after profit/(loss) for the year	-	363,202	784,979
Other divisions of profits (losses)	(6,015)	(6,015)	-

...CONTINUED

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Soriano Property Investments LLP

Reconciliation of Members' Interests (continued)

For The Year Ended 31 March 2025

Introduced by members	-	16,234	16,234
Repayment of debt (including members' capital classified as liability)	-	(6,015)	(6,015)
Other Movements	-	(4,500)	1,515

Amounts due to members	-	368,921	-
Amounts due from members	(6,015)	(6,015)	-

As at 31 March 2024 and 1 April 2024	(6,015)	362,906	796,713


Balance at 1 April 2024	-	368,921	796,713
Profit/(loss) for the financial year available for discretionary division among members	-	-	(51,165 )

Members' interests after profit/(loss) for the year	-	368,921	745,548
Other divisions of profits (losses)	(51,166)	(51,166)	-
Introduced by members	-	65,576	65,576
Repayment of debt (including members' capital classified as liability)	-	(51,166)	(51,166)
Other Movements	-	(4,500)	46,666

Amounts due to members	-	378,831	-
Amounts due from members	(51,166)	(51,166)	-

As at 31 March 2025	(51,166)	327,665	806,624

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Soriano Property Investments LLP

Notes to the Financial Statements

For The Year Ended 31 March 2025

1. General Information

Soriano Property Investments LLP is a limited liability partnership, incorporated in England & Wales, registered number OC379566 . The Registered Office is Unit 7 Beverley Trading Estate, Garth Ro, Garth Road, Morden, SM4 4LU.

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. 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: NIL (2024: NIL)

4. Investment Property

	31 March 2025
	£
Fair Value
As at 1 April 2024 and 31 March 2025	1,914,999

5. Debtors

	31 March 2025	31 March 2024
	£	£
Due within one year
Trade debtors	-	1,138
Other debtors	52,779	7,878

	52,779	9,016

6. Creditors: Amounts Falling Due Within One Year

	31 March 2025	31 March 2024
	£	£
Other creditors	13,860	12,618

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Soriano Property Investments LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

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

	31 March 2025	31 March 2024
	£	£
Bank loans	1,121,671	1,125,326

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