Building Block Projects LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC336066 (England and Wales)

Unaudited Financial Statements

for the Period 1 May 2024 to 5 April 2025

for

Building Block Projects LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

6

DESIGNATED MEMBERS:

A M Williams

Building Block Properties UK LLP

Mrs S F Williams

REGISTERED OFFICE:

Harmile House

54 St. Mary's Lane

Upminster

Essex

RM14 2QT

REGISTERED NUMBER:

OC336066 (England and Wales)

FIXED ASSETS

Tangible assets

4

413,994

414,638

CURRENT ASSETS

Debtors

5

29,215

18,263

Cash at bank and in hand

112,827

35,504

142,042

53,767

CREDITORS

Amounts falling due within one year

6

312,254

297,684

NET CURRENT LIABILITIES

(170,212

)

(243,917

)

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO
MEMBERS

243,782

170,721

LOANS AND OTHER DEBTS DUE TO
MEMBERS

7

171,682

118,668

MEMBERS' OTHER INTERESTS

Other reserves

72,100

52,053

243,782

170,721

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

171,682

118,668

Members' other interests

72,100

52,053

Amounts due from members

5

(5,489

)

(4,157

)

238,293

166,564

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 period ended 5 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 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 3 February 2026 and were signed by:

A M Williams - Designated member

1.	STATUTORY INFORMATION

Building Block Projects 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

CORRESPONDING AMOUNTS

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.

In the current period, the company changed its year end to 5 April so the financial statements comprise 340 days. Accordingly the corresponding amounts, which relate to a full year, are not directly comparable to the current year.

TURNOVER

Turnover represents rent and services receivable exclusive of value added tax. Rent is allocated to the profit and loss account on a straight line basis over the period of the lease.

TANGIBLE FIXED ASSETS

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

Short leasehold

-

not provided

Long leasehold

-

not provided

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

The members consider that the leasehold property is maintained in such a state of repair that their residual value is at least equal to the net book value. As a result, no depreciation is charged in the profit and loss account.

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 May 2024

410,540

20,799

431,339

Additions

-

1,124

At 5 April 2025

410,540

21,923

432,463

DEPRECIATION

At 1 May 2024

-

16,701

Charge for period

-

1,768

At 5 April 2025

-

18,469

NET BOOK VALUE

At 5 April 2025

410,540

3,454

413,994

At 30 April 2024

410,540

4,098

414,638

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

30.4.24

£

Other debtors

29,215

18,263

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

30.4.24

£

Trade creditors

157

1,573

Amounts owed to participating interests

267,235

267,716

Taxation and social security

11,986

-

Other creditors

32,876

28,395

312,254

297,684

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Debts due to members rank equally with other creditors in the event of a winding up.

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Building Block Projects LLP for the period ended 5 April 2025 which comprise the Income Statement, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of Building Block Projects LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Building Block Projects LLP and state those matters that we have agreed to state to the members of Building Block Projects LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Building Block Projects LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Building Block Projects LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Building Block Projects LLP. You consider that Building Block Projects LLP is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Building Block Projects LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

J P B Harris & Co Limited

Chartered Accountants and Taxation

Consultants

Harmile House, 54 St. Mary's Lane

Upminster

Essex

RM14 2QP

10 February 2026