Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 OC395218 Pearl Properties Limited B Kfir iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC395218 2025-03-31 OC395218 2026-03-31 OC395218 2025-04-01 2026-03-31 OC395218 frs-core:FurnitureFittings 2025-04-01 2026-03-31 OC395218 frs-bus:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC395218 frs-bus:LimitedLiabilityPartnershipsSORP 2025-04-01 2026-03-31 OC395218 frs-bus:AbridgedAccounts 2025-04-01 2026-03-31 OC395218 frs-bus:SmallEntities 2025-04-01 2026-03-31 OC395218 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 OC395218 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 OC395218 frs-countries:EnglandWales 2025-04-01 2026-03-31 OC395218 frs-bus:PartnerLLP1 2025-04-01 2026-03-31 OC395218 frs-bus:PartnerLLP2 2025-04-01 2026-03-31 OC395218 2024-03-31 OC395218 2025-03-31 OC395218 2024-04-01 2025-03-31
Registered number: OC395218
Eastgate 2014 LLP
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2026
Eastgate 2014 LLP
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Eastgate 2014 LLP
Abridged Balance Sheet
As At 31 March 2026
Abridged Balance Sheet
Registered number: OC395218

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 5 |  | 3,265,000 |  | 3,607,000
|  |  | 3,265,000 |  | 3,607,000
CURRENT ASSETS
Debtors |  | 89,336 |  | 92,938 |
Cash at bank and in hand |  | 55,708 |  | 128,901 |
|  | 145,044 |  | 221,839 |
Creditors: Amounts Falling Due Within One Year |  | (8,355 ) |  | (8,305 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 136,689 |  | 213,534
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,401,689 |  | 3,820,534
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 3,401,689 |  | 3,820,534
REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability |  | 1,661,350 |  | 2,204,852 |
Other amounts |  | 677,596 |  | 402,546 |
|  |  | 2,338,946 |  | 2,607,398
Equity
Members' other interests
Members' capital |  | 3 |  | 3 |
Other reserves |  | 1,062,740 |  | 1,213,133 |
|  |  | 1,062,743 |  | 1,213,136
|  |  | 3,401,689 |  | 3,820,534
TOTAL MEMBERS' INTEREST
Loans and other debts due to members |  |  | 2,338,946 |  | 2,607,398
Members' other interests |  |  | 1,062,743 |  | 1,213,136
|  |  | 3,401,689 |  | 3,820,534

Page 1
Page 2
Eastgate 2014 LLP
Abridged Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
All of the LLP's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the members

B Kfir Designated Member
06/07/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Eastgate 2014 LLP
Notes to the Abridged Financial Statements
For The Year Ended 31 March 2026
Notes to the Abridged Financial Statements
1. General Information
Eastgate 2014 LLP is a limited liability partnership, incorporated in England & Wales, registered number OC395218 . The Registered Office is 3 Orchard Avenue, London, N3 3NL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% straight line

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the revaluation reserve.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2025: NIL)
- -
4. Tangible Assets

| Total
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 360
As at 31 March 2026 | 360
Depreciation
As at 1 April 2025 | 360
As at 31 March 2026 | 360

...CONTINUED
Page 3
Page 4
Eastgate 2014 LLP
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | -

5. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 April 2025 | 3,607,000
Additions | 8,464
Disposals | (200,071 )
Fair value adjustments | (150,393 )
As at 31 March 2026 | 3,265,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Cost | 2,202,261 |  | 2,393,867

Investment property comprises of £3,265,000 (2025- £3,607,000). The fair value of the investment property has been arrived at on the basis of a valuation carried out by members of the partnership. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.
Page 4