REGISTERED NUMBER: OC375379 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Cactus Property Holdings Llp

Page

General Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mr H W Wade

Mrs A Wade

REGISTERED OFFICE:

5 Westbrook Court

Sharrowvale Road

Sheffield

South Yorkshire

S11 8YZ

REGISTERED NUMBER:

OC375379 (England and Wales)

ACCOUNTANTS:

Sutton McGrath Hartley Limited

5 Westbrook Court

Sharrowvale Road

Sheffield

S11 8YZ

FIXED ASSETS

Tangible assets

4

496

259

Investment property

5

510,000

510,000

510,496

510,259

CURRENT ASSETS

Debtors

6

131,790

121,486

Cash at bank

3,275

16,497

135,065

137,983

CREDITORS

Amounts falling due within one year

7

18,020

14,133

NET CURRENT ASSETS

117,045

123,850

TOTAL ASSETS LESS CURRENT LIABILITIES

627,541

634,109

CREDITORS

Amounts falling due after more than one year

8

358,840

365,408

NET ASSETS ATTRIBUTABLE TO MEMBERS

268,701

268,701

LOANS AND OTHER DEBTS DUE TO MEMBERS

-

-

MEMBERS' OTHER INTERESTS

Fair value reserve

10

268,701

268,701

268,701

268,701

TOTAL MEMBERS' INTERESTS

Members' other interests

268,701

268,701

Amounts due from members

6

(86,119

)

(80,777

)

182,582

187,924

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 Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 31 December 2025 and were signed by:

Mr H W Wade - Designated member

1.	STATUTORY INFORMATION

Cactus Property Holdings 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 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.

Plant and machinery etc

-

20% on reducing balance

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 year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

359

Additions

333

At 31 March 2025

692

DEPRECIATION

At 1 April 2024

100

Charge for year

96

At 31 March 2025

196

NET BOOK VALUE

At 31 March 2025

496

At 31 March 2024

259

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

510,000

NET BOOK VALUE

At 31 March 2025

510,000

At 31 March 2024

510,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2025

510,000

If Investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

241,299

241,299

Investment property was valued on an open market basis on 31 March 2025 by The Partners .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

6,617

4,400

Other debtors

125,173

117,086

131,790

121,486

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,097

5,628

Taxation and social security

8,806

4,975

Other creditors

3,117

3,530

18,020

14,133

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

358,840

365,408

2025

2024

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

334,451

342,896

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

364,937

371,036

10.

RESERVES

Fair value

reserve

£

At 1 April 2024

and 31 March 2025

268,701