H & R Estates LLP

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

Registered number: OC314127

		31 March 2025		31 July 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		420,000		420,000

			420,000		420,000
CURRENT ASSETS
Debtors	5	60,000		13,716
Cash at bank and in hand		28,324		57,202

		88,324		70,918
Creditors: Amounts Falling Due Within One Year	6	(3,460 )		(3,460 )

NET CURRENT ASSETS (LIABILITIES)			84,864		67,458

TOTAL ASSETS LESS CURRENT LIABILITIES			504,864		487,458

NET ASSETS ATTRIBUTABLE TO MEMBERS			504,864		487,458

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		504,864		487,458

			504,864		487,458

			504,864		487,458

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			504,864		487,458

			504,864		487,458

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Page 2

H & R Estates LLP

Balance Sheet (continued)

As At 31 March 2025

For the period 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

Mr Anthony Norton

Designated Member

24/12/2025

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

1. General Information

H & R Estates LLP is a limited liability partnership, incorporated in England & Wales, registered number OC314127 . The Registered Office is Thorney Fen, Rosslyn Lane, Cuddington, Northwich, Cheshire, CW8 2JZ.

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 May 2024 (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.

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.

2.4. Members' participation rights

The LLP divides profit according to the signed Members' Agreement whereby profits are allocated in profit sharing ratios prevailing at the time.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Investment Properties
	£
Cost
As at 1 August 2024	420,000

As at 31 March 2025	420,000

Net Book Value
As at 31 March 2025	420,000

As at 1 August 2024	420,000

The investment properties were valued by A J Norton, who is a designated member of the LLP, on 31 July 2025 at open market value.

Cost or valuation as at 31 March 2025 represented by:

	Investment Properties
	£
At cost	420,000

	420,000

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H & R Estates LLP

Notes to the Financial Statements (continued)

For the Period 1 August 2024 to 31 March 2025

5. Debtors

	31 March 2025	31 July 2024
	£	£
Due within one year
Other debtors	60,000	13,716

6. Creditors: Amounts Falling Due Within One Year

	31 March 2025	31 July 2024
	£	£
Other creditors	3,460	3,460

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