Jara Tan LLP

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

Registered number: OC436242

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,619		2,159
Investment Properties	5		2,629,000		2,629,000

			2,630,619		2,631,159
CURRENT ASSETS
Debtors	6	19,281		4,206
Cash at bank and in hand		17,079		35,745

		36,360		39,951
Creditors: Amounts Falling Due Within One Year	7	(2,112 )		(3,330 )

NET CURRENT ASSETS (LIABILITIES)			34,248		36,621

TOTAL ASSETS LESS CURRENT LIABILITIES			2,664,867		2,667,780

Creditors: Amounts Falling Due After More Than One Year	8		(1,611,112 )		(1,607,246 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			1,053,755		1,060,534

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		1,058,846		1,060,534
Other amounts		19,687		-

			1,078,533		1,060,534

Equity
Members' other interests
Members' capital		(24,778)		-

			(24,778)		-

			1,053,755		1,060,534

...CONTINUED

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Jara Tan LLP

Balance Sheet (continued)

As At 31 March 2025

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year	1,078,533	1,060,534
Members' other interests	(24,778)	-

	1,053,755	1,060,534

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

Joseph Lancelot Tan

Designated Member

18 December 2025

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

1. General Information

Jara Tan LLP is a limited liability partnership, incorporated in , registered number OC436242 . The Registered Office is 18 Heythorp Street, Wandsworth, Southfields, SW18 5BN.

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 recognised to the extent that the company obtains the right to consideration in exchnage for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales

taxes or duty. The following criteria must also be met before revenue is recognised:

Income from investment properties

Rental income from investment properties leased out under an operating lease is recognised in the income statement on

a straight-line basis over the term of the lease. Lease incentives granted are recognised as an integral part of the total

rental income over the life of the lease.

Service charge income is recognised as revenue in the period to which it relates.

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:

Computer Equipment

20% Straight Line Method

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.

2.5. Comparative information

Comparative information has been reclassified where appropriate to align with the current years presentation. These reclassifications have not affected the previously reported profit or net assets for the prior year.

3. Average Number of Employees

Average number of employees, including members, during the year was: 4 (2024: 4)

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Jara Tan LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2024	2,699

As at 31 March 2025	2,699

Depreciation
As at 1 April 2024	540
Provided during the period	540

As at 31 March 2025	1,080

Net Book Value
As at 31 March 2025	1,619

As at 1 April 2024	2,159

5. Investment Property

	2025
	£
Fair Value
As at 1 April 2024 and 31 March 2025	2,629,000

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	5,942	4,206
Amounts due from members	13,339	-

	19,281	4,206

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals and deferred income	2,112	3,330

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Jara Tan LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

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

	2025	2024
	£	£
Bank loans	1,433,798	1,429,932
Other loans	177,314	177,314

	1,611,112	1,607,246

9. Secured Creditors

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Bank loans and overdrafts	1,433,798		1,429,932

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