REGISTERED NUMBER: OC364461 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

THE LOW HALL PARTNERSHIP LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mr M A Joyce

Mrs J L Loftus

REGISTERED OFFICE:

Central House

47 St Pauls Street

Leeds

LS12TE

REGISTERED NUMBER:

OC364461 (England and Wales)

ACCOUNTANTS:

Fortus Limited

3 Park Square East

Leeds

LS1 2NE

CURRENT ASSETS

Debtors

4

57,091

58,300

Cash at bank

9,558

5,395

66,649

63,695

CREDITORS

Amounts falling due within one year

5

(16,649

)

(13,695

)

NET CURRENT ASSETS

50,000

50,000

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

50,000

50,000

LOANS AND OTHER DEBTS DUE TO MEMBERS

-

-

MEMBERS' OTHER INTERESTS

Capital accounts

50,000

50,000

50,000

50,000

TOTAL MEMBERS' INTERESTS

Members' other interests

50,000

50,000

Amounts due from members

4

(1,715

)

(4,524

)

48,285

45,476

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 October 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 1 July 2026 and were signed by:

Mr M A Joyce - Designated member

1.	STATUTORY INFORMATION

The Low Hall 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.

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.

3.	EMPLOYEE INFORMATION

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts due from members

1,715

4,524

Amounts owed by related undertakings

53,500

53,500

VAT

309

276

Prepayments and accrued income

1,567

-

57,091

58,300

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

(1

)

-

Amounts owed to related undertakings

16,000

11,000

Accruals and deferred income

650

2,695

16,649

13,695

6.	RELATED PARTY DISCLOSURES

At 31 October 2025 the partnership was owed a balance of £53,500 (2024: £53,500) from Precis (1638) Limited, a company in which M A Joyce is a director.

At 31 October 2025 the partnership owed a balance of £16,000 (2023: £11,000) to Ratefied Limited, a company in which M A Joyce is a director.