Claverton Chester LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: OC386002

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,077,816		1,079,127

			1,077,816		1,079,127
CURRENT ASSETS
Debtors	5	356		338
Cash at bank and in hand		4,721		15,794

		5,077		16,132
Creditors: Amounts Falling Due Within One Year	6	(14,025 )		(12,820 )

NET CURRENT ASSETS (LIABILITIES)			(8,948 )		3,312

TOTAL ASSETS LESS CURRENT LIABILITIES			1,068,868		1,082,439

Creditors: Amounts Falling Due After More Than One Year	7		(995,000 )		(995,000 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			73,868		87,439

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		83,343		181,179

			83,343		181,179

Equity
Members' other interests
Other reserves		(9,475)		(93,740)

			(9,475)		(93,740)

			73,868		87,439

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			83,343		181,179
Members' other interests			(9,475)		(93,740)

			73,868		87,439

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Claverton Chester LLP

Balance Sheet (continued)

As At 5 April 2025

For the year ending 5 April 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

P C Stananought Partner	D L Stananought Partner
23 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Claverton Chester LLP is a limited liability partnership, incorporated in England & Wales, registered number OC386002 . The Registered Office is 22 Victoria Crescent, Chester, CH4 7AX.

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. Turnover includes revenue earned from the rendering of rental services. Turnover is reduced for estimated tenant rebates and other similar allowances.

Rendering of services

Turnover from the rendering of rental services is recognised by reference to the underlying tenancy contract. Turnover is only recognised to the extent of the period of occupancy to date by the tenant.

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:

Plant & Machinery	25% on cost
Fixtures & Fittings	25% on cost

2.4. 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.

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Claverton Chester LLP

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2025

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 2 (2024: 2)

4. Tangible Assets

	Investment Properties	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 6 April 2024	1,076,375	7,412	4,067	1,087,854
Additions	-	500	-	500

As at 5 April 2025	1,076,375	7,912	4,067	1,088,354

Depreciation
As at 6 April 2024	-	5,413	3,314	8,727
Provided during the period	-	1,435	376	1,811

As at 5 April 2025	-	6,848	3,690	10,538

Net Book Value
As at 5 April 2025	1,076,375	1,064	377	1,077,816

As at 6 April 2024	1,076,375	1,999	753	1,079,127

Cost or valuation as at 5 April 2025 represented by:

	Investment Properties	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
At cost	1,076,375	7,912	4,067	1,088,354

	1,076,375	7,912	4,067	1,088,354

There has been no valuation of investment properties by an independent valuer. The members have valued the investment properties at £1,076,375, which is the same as the historical cost.

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	356	338

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	12,285	11,170
Other creditors	1,740	1,650

	14,025	12,820

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

	2025	2024
	£	£
Other creditors	995,000	995,000

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Claverton Chester LLP

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2025

8. Secured Creditors

Of the creditors falling due within and after more than one year the following amounts are secured by way of a fixed charge held over the company's investment property.

	2025		2024
	£		£
Other Creditors	995,000		995,000

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