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REGISTERED NUMBER: OC338818 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 March 2026

for

ESPA Property Trading LLP
ESPA Property Trading LLP (Registered number: OC338818)






Contents of the Financial Statements
for the Year Ended 31 March 2026




Page

Balance Sheet 1

Notes to the Financial Statements 2


ESPA Property Trading LLP (Registered number: OC338818)

Balance Sheet
31 March 2026

2026 2025
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 905,002 870,871

CURRENT ASSETS
Debtors 5 3,231 6,851
Cash at bank 30,898 30,967
34,129 37,818
CREDITORS
Amounts falling due within one year 6 2,029 2,627
NET CURRENT ASSETS 32,100 35,191
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO MEMBERS 937,102 906,062

LOANS AND OTHER DEBTS DUE TO MEMBERS 7 242,212 245,303

MEMBERS' OTHER INTERESTS
Capital accounts 660,759 660,759
Other reserves 8 34,131 -
937,102 906,062

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 7 242,212 245,303
Members' other interests 694,890 660,759
937,102 906,062

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 31 March 2026.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 3 June 2026 and were signed by:



Mr C R Topham - Designated member

The notes form part of these financial statements

Page 1
ESPA Property Trading LLP (Registered number: OC338818)

Notes to the Financial Statements
for the Year Ended 31 March 2026

1. STATUTORY INFORMATION

ESPA Property Trading LLP is registered in England and Wales. The LLP's registered number and registered office address are as below:

Registered number: OC338818

Registered office: Kennedy House
31 Stamford Street
Altrincham
Cheshire
WA14 1ES

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 as modified by the revaluation of certain assets.

Turnover
Turnover represents rents received excluding value added tax and is recognised in the period to which it relates.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Revenue recognition
Revenue in respect of the sale of land and property is recognised on legal completion. Any non-refundable monies received on aborted contracts are treated as income in the year of abortion of contract.

Revenue in respect of rental income is recognised in the period to which it relates.

3. EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2025 - NIL).

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2025 933,913
Revaluations 34,131
At 31 March 2026 968,044
DEPRECIATION
At 1 April 2025
and 31 March 2026 63,042
NET BOOK VALUE
At 31 March 2026 905,002
At 31 March 2025 870,871

Page 2
ESPA Property Trading LLP (Registered number: OC338818)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2026

4. INVESTMENT PROPERTY - continued

Fair value at 31 March 2026 is represented by:
£   
Valuation in 2026 34,131
Cost 933,913
968,044

Investment property was valued on an open market basis on 31 March 2026 by the designated members .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Trade debtors - 300
Amounts owed by related
parties - 5,000
Prepayments 3,231 1,551
3,231 6,851

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Deferred income 1,009 1,667
Accrued expenses 1,020 960
2,029 2,627

7. LOANS AND OTHER DEBTS DUE TO MEMBERS

In the case of a winding up, the amounts due to members would be settled after other third party creditors.

8. RESERVES
Other
reserves
£   
Revaluations 34,131
At 31 March 2026 34,131

Page 3