Battersby Arnold LLP

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

Registered number: OC454219

		31 March 2025
	Notes	£	£
FIXED ASSETS
Investment Properties	4		2,656,000

			2,656,000
CURRENT ASSETS
Debtors	5	1,583
Cash at bank and in hand		90,220

		91,803
Creditors: Amounts Falling Due Within One Year	6	(1,500 )

NET CURRENT ASSETS (LIABILITIES)			90,303

TOTAL ASSETS LESS CURRENT LIABILITIES			2,746,303

NET ASSETS ATTRIBUTABLE TO MEMBERS			2,746,303

REPRESENTED BY:
Equity
Members' other interests
Members' capital		2,736,892
Other reserves		9,411

			2,746,303

TOTAL MEMBERS' INTEREST
Members' other interests			2,746,303

			2,746,303

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Page 2

Battersby Arnold LLP

Balance Sheet (continued)

As At 31 March 2025

For the period 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 Guy Arnold

Designated Member

31/12/2025

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

1. General Information

Battersby Arnold LLP is a limited liability partnership, incorporated in England & Wales, registered number OC454219 . The Registered Office is 2-4 Gladstone Place, Newton Abbot, Devon, TQ12 2AW.

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 May 2024 (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 measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the period was: NIL

4. Investment Property

	31 March 2025
	£
Fair Value
As at 22 October 2024	-
Additions	2,656,000

As at 31 March 2025	2,656,000

5. Debtors

	31 March 2025
	£
Due within one year
Trade debtors	1,583

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Battersby Arnold LLP

Notes to the Financial Statements (continued)

For the Period 22 October 2024 to 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	31 March 2025
	£
Other creditors	1,500

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