Registered number
OC374944
ADRA Homes LLP
Filleted Accounts
31 March 2026

ADRA Homes LLP
Registered number: | OC374944
Balance Sheet
as at 31 March 2026
Notes |  | 2026 |  | 2025
£ | £
Current assets |  |  |  |  |
Debtors | 3 |  | 8,540 |  | 146,265
Cash at bank and in hand |  |  | 31,133 |  | 42,402
|  |  | 39,673 |  | 188,667
Creditors: amounts falling due within one year | 4 |  | (1,500) |  | (2,175)
Net current assets |  |  | 38,173 |  | 186,492
Total assets less current liabilities |  |  | 38,173 |  | 186,492
Net assets attributable to members | 38,173 |  | 186,492
Represented by:
Loans and other debts due to members | 5 |  | (64,508) |  | 49,038
Members' other interests
Members' capital classified as equity |  |  | 1,000 |  | 1,000
Other reserves |  |  | 101,681 |  | 136,454
|  |  | 102,681 |  | 137,454
|  |  | 38,173 |  | 186,492
Total members' interests
Loans and other debts due to members | 5 |  | (64,508) |  | 49,038
Members' other interests |  |  | 102,681 |  | 137,454
|  |  | 38,173 |  | 186,492
For the year ended 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to LLPs).
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
These accounts were approved by the members on 13 April 2026 and signed on their behalf by:
H J Property Developments Ltd
Designated member

ADRA Homes LLP
Notes to the Accounts
for the year ended 31 March 2026
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008) and the Statement of Recommended Practice (SORP), "Accounting by Limited Liability Partnerships".
| 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Division of profits
| Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Members' capital
| Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.
2 | Employees | 2026 |  | 2025
Number | Number
| Average number of persons employed by the LLP | - |  | -
3 | Debtors | 2026 |  | 2025
£ | £
| Trade debtors | - |  | 71,766
| Other debtors | 8,540 |  | 74,499
|  |  |  |  |  | 8,540 |  | 146,265
4 | Creditors: amounts falling due within one year | 2026 |  | 2025
£ | £
| Other taxes and social security costs | - |  | 675
| Other creditors | 1,500 |  | 1,500
|  |  |  |  |  | 1,500 |  | 2,175
5 | Loans and other debts due to members | 2026 |  | 2025
£ | £
| Loans from members | - |  | 25,000
| Amounts due to members in respect of profits | (64,508) |  | 24,038
|  |  |  |  |  | (64,508) |  | 49,038
| Amounts falling due within one year | (64,508) |  | 49,038
| Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.
6 | Other information
| ADRA Homes LLP is a limited liability partnership incorporated in England. Its registered office is:
| 32 Addison Grove
| London
| W4 1ER

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