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REGISTERED NUMBER: OC377308 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Lynton Court Properties LLP
Accountants' Report to the Members
on the Unaudited Financial Statements of
Lynton Court Properties LLP


The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Lynton Court Properties LLP for the year ended 31 March 2025 which comprise the Profit & Loss Account, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of Lynton Court Properties LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lynton Court Properties LLP and state those matters that we have agreed to state to the members of Lynton Court Properties LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lynton Court Properties LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Lynton Court Properties LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lynton Court Properties LLP. You consider that Lynton Court Properties LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Lynton Court Properties LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






BPU Limited


30 December 2025

This page does not form part of the statutory financial statements

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Lynton Court Properties LLP (Registered number: OC377308)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 449 599
Investment property 4 120,000 120,000
120,449 120,599

CURRENT ASSETS
Debtors 5 66 -
Cash at bank 13,382 25,574
13,448 25,574
CREDITORS
Amounts falling due within one year 6 2,087 3,818
NET CURRENT ASSETS 11,361 21,756
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS
131,810
142,355

LOANS AND OTHER DEBTS DUE
TO MEMBERS
7
131,810
142,355

TOTAL MEMBERS' INTERESTS
Loans and other debts due to
members
7
131,810
142,355

The notes form part of these financial statements

2
Lynton Court Properties LLP (Registered number: OC377308)

Balance Sheet - continued
31 March 2025


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 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.

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 & Loss Account has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 30 December 2025 and were signed by:





P A Loch - Designated member

The notes form part of these financial statements

3
Lynton Court Properties LLP (Registered number: OC377308)

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


1. 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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% straight line

Investment property
Investment property is shown at most recent valuation, any aggregate surplus or deficit arising from changes in market value is transferred to a revaluation reserve.

2. EMPLOYEE INFORMATION

The average number of employees during the year was 3 (2024 - 2 ) .

3. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 April 2024
and 31 March 2025 799
DEPRECIATION
At 1 April 2024 200
Charge for year 150
At 31 March 2025 350
NET BOOK VALUE
At 31 March 2025 449
At 31 March 2024 599

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Lynton Court Properties LLP (Registered number: OC377308)

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


4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024
and 31 March 2025 120,000
NET BOOK VALUE
At 31 March 2025 120,000
At 31 March 2024 120,000

The investment property was valued at £120,000 at the balance sheet date by the members, at an open market value for existing use basis.

Fair value at 31 March 2025 is represented by:
£   
Valuation in 2017 20,050
Cost 99,950
120,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 66 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other creditors 2,087 3,818

7. LOANS AND OTHER DEBTS DUE TO MEMBERS
2025 2024
£    £   
Amounts owed to members in respect of profits 131,810 142,355

Falling due within one year 131,810 142,355

Loans and other debts due to members rank pari pasu with other creditors in accordance with the members' agreement.

5