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REGISTERED NUMBER: OC381068 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31st March 2025

for

Helen Breeze Property Management LLP
Helen Breeze Property Management LLP (Registered number: OC381068)






Contents of the Financial Statements
for the Year Ended 31st March 2025




Page

Abridged Balance Sheet 1

Notes to the Financial Statements 3


Helen Breeze Property Management LLP (Registered number: OC381068)

Abridged Balance Sheet
31st March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 16,720 21,543
16,720 21,543

CURRENT ASSETS
Debtors 20,311 20,266
Cash at bank and in hand 826,049 726,018
846,360 746,284
CREDITORS
Amounts falling due within one year 386,683 273,819
NET CURRENT ASSETS 459,677 472,465
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS
476,397
494,008

LOANS AND OTHER DEBTS DUE TO
MEMBERS
7
476,397
494,008

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 7 476,397 494,008

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 year ended 31st 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 notes form part of these financial statements

Page 1 continued...
Helen Breeze Property Management LLP (Registered number: OC381068)

Abridged Balance Sheet - continued
31st March 2025


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 Balance Sheet for the year ended 31st 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 29th December 2025 and were signed by:




Mrs. D L Hopkins - Designated member




Miss C E H Breeze - Designated member


The notes form part of these financial statements

Page 2
Helen Breeze Property Management LLP (Registered number: OC381068)

Notes to the Financial Statements
for the Year Ended 31st March 2025

1. STATUTORY INFORMATION

Helen Breeze Property Management LLP is registered in England and Wales. The LLP's registered number and registered office address are as below:

Registered number: OC381068

Registered office: 12 London Road
Sevenoaks
Kent
TN13 1AJ

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Revenue recognition
Sales comprise the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company's activities. Sales are presented, net of value-added tax, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company's activities as follows:

Revenue from the sale of goods is recognised at the point at which the goods have been delivered to the customer.

Goodwill
Goodwill relates to the value of the existing partnership on incorporation and is being amortized over its estimated useful life of 5 years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Page 3 continued...
Helen Breeze Property Management LLP (Registered number: OC381068)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2025

3. ACCOUNTING POLICIES - continued

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors and loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, such as the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss.

Pension costs and other post-retirement benefits
The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

4. EMPLOYEE INFORMATION

The average number of employees during the year was 25 (2024 - 25 ) .

Page 4 continued...
Helen Breeze Property Management LLP (Registered number: OC381068)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2025

5. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st April 2024
and 31st March 2025 532,262
AMORTISATION
At 1st April 2024
and 31st March 2025 532,262
NET BOOK VALUE

At 31st March 2025 -
At 31st March 2024 -

6. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st April 2024 221,260
Additions 4,874
At 31st March 2025 226,134
DEPRECIATION
At 1st April 2024 199,717
Charge for year 9,697
At 31st March 2025 209,414
NET BOOK VALUE
At 31st March 2025 16,720
At 31st March 2024 21,543

7. LOANS AND OTHER DEBTS DUE TO MEMBERS
2025 2024
£    £   
Amounts owed to members in respect of profits 476,397 494,008

Falling due within one year 476,397 494,008

The balances shown above would rank below unsecured creditors from the proceeds of a winding-up of the LLP.

8. ULTIMATE CONTROLLING PARTY

During the year there was no single individual or entity controlling the LLP.

Page 5