REGISTERED NUMBER: OC431140 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

EMDEE Partnership LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

E Eureka Limited

M De Friend

Mrs C De Friend

REGISTERED OFFICE:

c/o OCG Accountants Ltd

Biz Hub Tees Valley

Belasis Hall Technology Park

Billingham

Co. Durham

TS23 4EA

REGISTERED NUMBER:

OC431140 (England and Wales)

ACCOUNTANTS:

OCG Accountants Ltd

Biz Hub Tees Valley

Belasis Hall Technology Park

Coxwold Way

Billingham

Co. Durham

TS23 4EA

FIXED ASSETS

Tangible assets

4

7,317,749

7,617,749

CURRENT ASSETS

Debtors

5

24,517

24,517

Cash at bank and in hand

215,942

54,079

240,459

78,596

CREDITORS

Amounts falling due within one year

6

(26,125

)

(24,517

)

NET CURRENT ASSETS

214,334

54,079

TOTAL ASSETS LESS CURRENT LIABILITIES

7,532,083

7,671,828

CREDITORS

Amounts falling due after more than one year

7

(4,634,850

)

(4,755,768

)

NET ASSETS ATTRIBUTABLE TO MEMBERS

2,897,233

2,916,060

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

-

1

MEMBERS' OTHER INTERESTS

Capital accounts

2,897,233

2,916,059

2,897,233

2,916,060

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

-

1

Members' other interests

2,897,233

2,916,059

2,897,233

2,916,060

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 31st March 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 26th June 2026 and were signed by:

M De Friend - Designated member

1.	STATUTORY INFORMATION

EMDEE Partnership 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.

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.

Land and buildings

-

in accordance with the property

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST OR VALUATION

At 1st April 2024

7,617,749

Disposals

(300,000

)

At 31st March 2025

7,317,749

NET BOOK VALUE

At 31st March 2025

7,317,749

At 31st March 2024

7,617,749

The members see no benefit in revaluing the assets.

Cost or valuation at 31st March 2025 is represented by:

Land and

buildings

£

Valuation in 2022

725,000

Cost

6,592,749

7,317,749

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

24,517

24,517

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

26,125

24,517

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Mortgages

4,634,850

4,755,768

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Mortgages

4,634,850

4,755,768

Debts are secured against the assets they relate to.

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Members rank ahead of other creditors in liquidation.