Unitbuild (SW) LLP OC371582 false 2024-08-01 2025-12-31 2025-12-31 The principal activity of the company is that of property development. Digita Accounts Production Advanced 6.30.9574.0 true OC371582 2024-08-01 2025-12-31 OC371582 2025-12-31 OC371582 bus:SmallEntities 2024-08-01 2025-12-31 OC371582 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-12-31 OC371582 bus:FilletedAccounts 2024-08-01 2025-12-31 OC371582 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-12-31 OC371582 bus:PartnerLLP2 2024-08-01 2025-12-31 OC371582 bus:LimitedLiabilityPartnershipLLP 2024-08-01 2025-12-31 OC371582 countries:AllCountries 2024-08-01 2025-12-31 OC371582 2023-08-01 2024-07-31 OC371582 2024-07-31 iso4217:GBP xbrli:pure

Unitbuild (SW) LLP
Annual Report and Unaudited Financial Statements
period from 1 August 2024 to 31 December 2025

Registration number: OC371582

Unitbuild (SW) LLP

Contents

Financial Statements | 1 to 4
Balance Sheet | 1
Reconciliation of Members’ Interests | 2
Notes to the Financial Statements | 3

Unitbuild (SW) LLP

Balance Sheet

31 December 2025

| Note | 31 December 2025 £ | 31 July 2024 £
Current assets |  |  |
Cash and short-term deposits |  | - | 2
Net assets attributable to members |  | - | 2
Represented by: |  |  |
Members’ other interests |  |  |
Members' capital classified as equity |  | - | 2
|  | - | 2
Total members' interests |  |  |
Equity |  | - | 2
|  | - | 2

For the year ending 31 December 2025 the limited liability partnership was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied to limited liability partnerships, relating to small entities.

The members acknowledge their responsibilities for complying with the requirements of the Act, as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the special provisions within Part 15 of the Companies Act 2006, as applied to small limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, and the option not to file a profit and loss account has been taken.

The financial statements of Unitbuild (SW) LLP (registered number OC371582) were approved by the Board and authorised for issue on 27 March 2026. They were signed on behalf of the limited liability partnership by:

......................................... Unitbuild Limited Designated member

Unitbuild (SW) LLP

Reconciliation of Members’ Interests

31 December 2025

| Equity |  | Loans and other debts due to/(from) members |
| Members' capital £ | Total equity £ | Members' other amounts £ | Total 2025 £
Members' interest at 1 August 2024 | 2 | 2 | - | 2
Loss for the financial period available for discretionary division among members | (2) | (2) | - | (2)
Members' interests after loss for the period | - | - | - | -
At 31 December 2025 | - | - | - | -

| Equity |  | Loans and other debts due to/(from) members |
| Members' capital £ | Total Equity £ | Members' other amounts £ | Total 2024 £
Members' interest at 31 July 2023 as previously stated | 2 | 2 | (273,674) | (273,672)
Members' interests after total comprehensive income | 2 | 2 | (273,674) | (273,672)
Other amounts introduced by members | - | - | 273,674 | 273,674
At 31 July 2024 | 2 | 2 | - | 2

Unitbuild (SW) LLP

Notes to the Financial Statements

Period from 1 August 2024 to 31 December 2025

1 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

General information and basis of accounting

The limited liability partnership is incorporated in England under the Limited Liability Partnership Act 2000. The address of the registered office is given above. The nature of the limited liability partnership’s operations and its principal activities are given in the members’ report.
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The functional currency of Unitbuild (SW) LLP is considered to be pounds sterling because that is the currency of the primary economic environment in which the limited liability partnership operates. Foreign operations are included in accordance with the policies set out below.

Revenue recognition

Revenue is recognised to the extent that the limited liability partnership obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales tax or duty.

Members' remuneration and division of profits

The SORP recognises that the basis of calculating profits for allocation may differ from the profits reflected through the financial statements prepared in compliance with recommended practice, given the established need to seek to focus profit allocation on ensuring equity between different generations and populations of members.
Consolidation of the results of certain subsidiary undertakings, the provision for annuities to current and former members, pension scheme charges, the spreading of acquisition integration costs and the treatment of long leasehold interests are all items which may generate differences between profits calculated for the purpose of allocation and those reported within the financial statements. Where such differences arise, they have been included within other amounts in the balance sheet.
Members' fixed shares of profits (excluding discretionary fixed share bonuses) and interest earned on members' balances are automatically allocated and, are treated as members' remuneration charged as an expense to the profit and loss account in arriving at profit available for discretionary division among members.
The remainder of profit shares, which have not been allocated until after the balance sheet date, are treated in these financial statements as unallocated at the balance sheet date and included within other reserves.

Unitbuild (SW) LLP

Notes to the Financial Statements

Period from 1 August 2024 to 31 December 2025

Members' interests

Amounts due to members after more than one year comprise provisions for annuities to current members and certain loans from members which are not repayable within twelve months of the balance sheet date.

2 | Particulars of employees

The average number of persons employed by the limited liability partnership during the period was 0 (2024 - 0).