REGISTERED NUMBER: OC364884 (England and Wales)

Report of the Members and

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Broadford Waterfront LLP

Trading as

Waterfront Takeaway

Page

General Information

1

Report of the Members

2

Statement of Comprehensive Income

3

Balance Sheet

4

Reconciliation of Members' Interests

6

Notes to the Financial Statements

8

DESIGNATED MEMBERS:

N H Overy

Ms F L Wood

REGISTERED OFFICE:

Clare Corner

Cliftonville

Dorking

Surrey

RH4 2JF

REGISTERED NUMBER:

OC364884 (England and Wales)

ACCOUNTANTS:

Bullimores LLP

Chartered Accountants

Old Printers Yard

156 South Street

Dorking

Surrey

RH4 2HF

The members present their report with the financial statements of the LLP for the year ended 30 April 2025.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of the rental of commercial premises.

DESIGNATED MEMBERS

The designated members during the year under review were:

N H Overy

Ms F L Wood

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £18,037 (2024 - £14,725 profit).

MEMBERS' INTERESTS

The property of £312,592 introduced by a designated member has been classified as equity.

Further capital introduced by the designated members is repayable by the partnership and is therefore classified as a liability and is shown as being repayable within one year.

The partnership operates a drawings policy which reflects a prudent estimate of the business's performance and the cash reserves.

ON BEHALF OF THE MEMBERS:

N H Overy - Designated member

9 January 2026

TURNOVER

-

-

Administrative expenses

3,455

6,767

(3,455

)

(6,767

)

Other operating income

21,492

21,492

OPERATING PROFIT and

PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS

18,037

14,725

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

18,037

14,725

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

240,981

240,981

240,981

240,981

CURRENT ASSETS

Debtors

89,758

68,777

Cash at bank

19,519

31,483

109,277

100,260

CREDITORS

Amounts falling due within one year

7

700

701

NET CURRENT ASSETS

108,577

99,559

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

349,558

340,540

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

36,966

27,948

MEMBERS' OTHER INTERESTS

Capital accounts

312,592

312,592

349,558

340,540

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

36,966

27,948

Members' other interests

312,592

312,592

Amounts due from members

(89,758

)

(68,777

)

259,800

271,763

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 30 April 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 in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 9 January 2026 and were signed by:

N H Overy - Designated member

Ms F L Wood - Designated member

EQUITY

Members' other interests

Members'

capital

(classified

as

Other

equity)

reserves

Total

£

£

£

Balance at 1 May 2024

312,592

-

312,592

Profit for the financial year available for discretionary division among members

-

18,037

18,037

Members' interests after profit for the year

312,592

18,037

330,629

Other divisions of profit

-

(18,037

)

(18,037

)

Drawings on account and distributions of profit

-

-

-

Balance at 30 April 2025

312,592

-

312,592

DEBT

TOTAL

Loans and other debts due to

MEMBERS'

members less any amounts due

INTERESTS

from members in debtors

Other

amounts

Total

£

£

Amount due to members

27,948

Amount due from members

(68,777

)

Balance at 1 May 2024

(40,829

)

271,763

Profit for the financial year available for discretionary division among members

-

18,037

Members' interests after profit for the year

(40,829

)

289,800

Other divisions of profit

18,037

-

Drawings on account and distributions of profit

(30,000

)

(30,000

)

Amount due to members

36,966

Amount due from members

(89,758

)

Balance at 30 April 2025

(52,792

)

259,800

EQUITY

Members' other interests

Members'

capital

(classified

as

Other

equity)

reserves

Total

£

£

£

Balance at 1 May 2023

312,592

-

312,592

Profit for the financial year available for discretionary division among members

-

14,725

14,725

Members' interests after profit for the year

312,592

14,725

327,317

Other divisions of profit

-

(14,725

)

(14,725

)

Drawings on account and distributions of profit

-

-

-

Balance at 30 April 2024

312,592

-

312,592

DEBT

TOTAL

Loans and other debts due to

MEMBERS'

members less any amounts due

INTERESTS

from members in debtors

Other

amounts

Total

£

£

Amount due to members

20,585

Amount due from members

(66,139

)

Balance at 1 May 2023

(45,554

)

267,038

Profit for the financial year available for discretionary division among members

-

14,725

Members' interests after profit for the year

(45,554

)

281,763

Other divisions of profit

14,725

-

Drawings on account and distributions of profit

(10,000

)

(10,000

)

Amount due to members

27,948

Amount due from members

(68,777

)

Balance at 30 April 2024

(40,829

)

271,763

1.	STATUTORY INFORMATION

Broadford Waterfront LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, has been amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

not provided

Plant and machinery etc

-

10% on cost

Depreciation has not been provided on the land and buildings as the members believe that there is no diminution in value due to the maintenance work undertaken.

3.	EMPLOYEE INFORMATION

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

4.	OPERATING PROFIT

The operating profit is stated after charging:

30.4.25

30.4.24

£

£

Depreciation - owned assets

-

2,382

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

10,000

AMORTISATION

At 1 May 2024

and 30 April 2025

10,000

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

-

6.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 May 2024

and 30 April 2025

240,980

23,827

264,807

DEPRECIATION

At 1 May 2024

and 30 April 2025

-

23,826

23,826

NET BOOK VALUE

At 30 April 2025

240,980

1

240,981

At 30 April 2024

240,980

1

240,981

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Other creditors

700

701

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank pari passu with unsecured creditors.