REGISTERED NUMBER: OC315812 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2024 TO 31 MARCH 2025

FOR

PTS PROPERTY (CAIRO STREET) LLP

Page

General Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

J Rowlinson

Invent and Invest

REGISTERED OFFICE:

96a Wilderspool Causeway

Warrington

Cheshire

WA4 6PU

REGISTERED NUMBER:

OC315812 (England and Wales)

ACCOUNTANTS:

Walker Begley Limited

Chartered Accountants

207 Knutsford Road

Grappenhall

Warrington

Cheshire

WA4 2QL

FIXED ASSETS

Investment property

4

250,000

250,000

CURRENT ASSETS

Debtors

97,612

97,534

Cash at bank

1,940

2,169

99,552

99,703

CREDITORS

Amounts falling due within one year

440

440

NET CURRENT ASSETS

99,112

99,263

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

349,112

349,263

LOANS AND OTHER DEBTS DUE TO MEMBERS

422,807

422,958

MEMBERS' OTHER INTERESTS

Capital accounts

100

100

Revaluation reserve

5

(73,795

)

(73,795

)

349,112

349,263

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

422,807

422,958

Members' other interests

(73,695

)

(73,695

)

Amounts due from members

(97,498

)

(97,496

)

251,614

251,767

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the period ended 31 March 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 23 December 2025 and were signed by:

J Rowlinson - Designated member

1.	STATUTORY INFORMATION

PTS Property (Cairo Street) LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3.	EMPLOYEE INFORMATION

The average number of employees during the period was 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

and 31 March 2025

250,000

NET BOOK VALUE

At 31 March 2025

250,000

At 30 September 2024

250,000

5.

RESERVES

Revaluation

reserve

£

At 1 October 2024

and 31 March 2025

(73,795

)

6.	RELATED PARTY DISCLOSURES

The balance of creditors includes £440 owed to PTS Property Limited, a company controlled by Mr J Rowlinson, a partner in the LLP.