Polka Dot Interiors LLP

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

Registered number: OC337346

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		768,904		768,904

			768,904		768,904
CURRENT ASSETS
Stocks	5	-		31,496
Debtors	6	72,986		58,894
Cash at bank and in hand		138,706		28,880

		211,692		119,270
Creditors: Amounts Falling Due Within One Year	7	(134,717 )		(21,066 )

NET CURRENT ASSETS (LIABILITIES)			76,975		98,204

TOTAL ASSETS LESS CURRENT LIABILITIES			845,879		867,108

NET ASSETS ATTRIBUTABLE TO MEMBERS			845,879		867,108

REPRESENTED BY:
Equity
Members' other interests
Members' capital		869,481		890,710
Other reserves		(23,602)		(23,602)

			845,879		867,108

TOTAL MEMBERS' INTEREST
Amounts due from members			(72,986)		(58,894)
Members' other interests			845,879		867,108

			772,893		808,214

Page 1

Page 2

Polka Dot Interiors LLP

Balance Sheet (continued)

As At 31 March 2025

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

Mr Christopher Bugden

Partner

31/12/2025

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

1. General Information

Polka Dot Interiors LLP is a limited liability partnership, incorporated in England & Wales, registered number OC337346 . The Registered Office is Priestfield Farm, Henfield Road, Albourne Hassocks, West Sussex, BN6 9DE.

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 comprises the invoiced value of goods and services supplied by the LLP, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Freehold	Not depreciated
Motor Vehicles	20% reducing balaance
Fixtures & Fittings	15% reducing balaance
Computer Equipment	20% straight line

2.4. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

3. Average Number of Employees

Average number of employees during the year, including members, during the year was as follows:

	2025	2024
Office and administration	2	2

	2	2

Page 3

Page 4

Polka Dot Interiors LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Land & Property
	Freehold	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	672,198	130,995	86,864	875	890,932

As at 31 March 2025	672,198	130,995	86,864	875	890,932

Depreciation
As at 1 April 2024	-	54,308	67,125	595	122,028

As at 31 March 2025	-	54,308	67,125	595	122,028

Net Book Value
As at 31 March 2025	672,198	76,687	19,739	280	768,904

As at 1 April 2024	672,198	76,687	19,739	280	768,904

5. Stocks

	2025	2024
	£	£
Materials	-	31,496

6. Debtors

	2025	2024
	£	£
Due within one year
Amounts due from members	72,986	58,894

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	5,154	5,156
Bank loans and overdrafts	113,207	-
VAT	10,900	10,454
Other creditors	422	422
Accruals and deferred income	5,034	5,034

	134,717	21,066

8. Ultimate Controlling Party

The LLP's ultimate controlling party are the partners

Page 4