REGISTERED NUMBER: OC333619 (England and Wales)

Unaudited Financial Statements

for the Period 1 January 2025 to 5 April 2025

for

Building Block Properties UK LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

A M Williams

Building Block Properties Limited

REGISTERED OFFICE:

Harmile House

54 St Mary's Lane

Upminster

Essex

RM14 2QP

REGISTERED NUMBER:

OC333619 (England and Wales)

FIXED ASSETS

Tangible assets

4

718,946

719,054

Investments

5

174,479

218,170

893,425

937,224

CURRENT ASSETS

Debtors

6

1,747

1,640

Cash at bank

4,320

5,607

6,067

7,247

CREDITORS

Amounts falling due within one year

7

7,214

6,568

NET CURRENT (LIABILITIES)/ASSETS

(1,147

)

679

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

892,278

937,903

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

1,338,448

1,341,065

MEMBERS' OTHER INTERESTS

Other reserves

(446,170

)

(403,162

)

892,278

937,903

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

1,338,448

1,341,065

Members' other interests

(446,170

)

(403,162

)

892,278

937,903

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 31 January 2026 and were signed by:

A M Williams - Designated member

1.	STATUTORY INFORMATION

Building Block Properties UK 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

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 as modified by the revaluation of certain assets.

The financial statements have been prepared on a going concern basis as the members believe that no material uncertainties exist. The members consider the budgeted income, expenditure and cash flows to be sufficient for the LLP to be able to continue as a going concern.

The members have assessed to the best of their abilities the current and potential future impact of the COVID-19 pandemic, to ensure that the LLP can maintain it's day to day activities. The members will take whatever measures they consider to be required during this time to enable the LLP to continue its operations.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

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

Freehold property

-

not provided

Long leasehold

-

not provided

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

The members consider that the lease and freehold properties are 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.

INVESTMENTS

Listed investments are included in the balance sheet at market value.

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 January 2025

and 5 April 2025

717,400

11,977

729,377

DEPRECIATION

At 1 January 2025

-

10,323

10,323

Charge for period

-

108

108

At 5 April 2025

-

10,431

10,431

NET BOOK VALUE

At 5 April 2025

717,400

1,546

718,946

At 31 December 2024

717,400

1,654

719,054

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2025

218,170

Revaluations

(43,691

)

At 5 April 2025

174,479

NET BOOK VALUE

At 5 April 2025

174,479

At 31 December 2024

218,170

Cost or valuation at 5 April 2025 is represented by:

Other

investments

£

Valuation in 2025

(468,549

)

Cost

643,028

174,479

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

31.12.24

£

£

Other debtors

1,747

1,640

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

31.12.24

£

£

Trade creditors

-

60

Amounts owed to participating interests

5,488

5,428

Other creditors

1,726

1,080

7,214

6,568

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with other creditors.