Limited Liability Partnership registration number OC326383 (England and Wales)
MVR DEVELOPMENTS LIMITED LIABILITY PARTNERSHIP
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
MVR DEVELOPMENTS LIMITED LIABILITY PARTNERSHIP
LIMITED LIABILITY PARTNERSHIP INFORMATION
Designated members
A D Reece
G Vause
LLP registration number
OC326383
Registered office
Unit 9
Meadow Lane Business Park
Meadow Lane
Bolton
BL2 6PT
Accountants
Pierce (Bolton) Limited
Hazlemere
70 Chorley New Road
Bolton
Lancashire
BL1 4BY
MVR DEVELOPMENTS LIMITED LIABILITY PARTNERSHIP
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
MVR DEVELOPMENTS LIMITED LIABILITY PARTNERSHIP
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Current assets
Stocks
110,987
110,987
Cash at bank and in hand
122
122
111,109
111,109
Creditors: amounts falling due within one year
3
(480)
(480)
Net current assets and net assets attributable to members
110,629
110,629
Represented by:
Loans and other debts due to members within one year
Members' capital classified as a liability
110,629
110,629
TOTAL MEMBERS' INTERESTS
Loans and other debts due to members
110,629
110,629

For the financial year ended 31 March 2026 the limited liability partnership was entitled to exemption from audit under section 480 of the Companies Act 2006 as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to dormant limited liability partnerships.

The members acknowledge their responsibilities for complying with the requirements of the Act as applied to limited liability partnerships with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime.

T he members of the limited liability partnership have elected not to include a copy of the profit and loss account within the financial statements.

The financial statements were approved by the members and authorised for issue on 9 July 2026 and are signed on their behalf by:
09 July 2026
G Vause
Designated member
Limited Liability Partnership registration number OC326383 (England and Wales)
MVR DEVELOPMENTS LIMITED LIABILITY PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Limited liability partnership information

MVR Developments Limited Liability Partnership is a limited liability partnership incorporated in England and Wales. The registered office is Unit 9, Meadow Lane Business Park, Meadow Lane, Bolton, BL2 6PT.

The principal activity of the limited liability partnership continued to be that of dormant.

1.1
Basis of preparation

These financial statements have been prepared in accordance with the Statement of Recommended Practice "Accounting by Limited Liability Partnerships" issued in May 2024, together with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the limited liability partnership.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Profit and loss account

The LLP has not traded during the year or the preceding financial period. During this time, the LLP received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

1.3
Stocks

Work in progress is stated at the lower of cost and estimated selling price less costs to complete and sell.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The limited liability partnership has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the limited liability partnership's statement of financial position when the limited liability partnership becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

MVR DEVELOPMENTS LIMITED LIABILITY PARTNERSHIP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the limited liability partnership after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

2
Employees

The average number of persons (excluding members) employed by the partnership during the year was:

2026
2025
Number
Number
Total
2
2
3
Creditors: amounts falling due within one year
2026
2025
£
£
Accruals and deferred income
480
480
4
Loans and other debts due to members

In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.

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