REGISTERED NUMBER: OC345520 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Evelyn Court (Deptford) LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

P Hensher

Hazelville Limited

REGISTERED OFFICE:

11a Ivor Place

London

NW1 6HS

REGISTERED NUMBER:

OC345520 (England and Wales)

ACCOUNTANTS:

APT

44 The Pantiles

Tunbridge Wells

Kent

TN2 5TN

FIXED ASSETS

Tangible assets

4

119

354

Investment property

5

12,519,247

12,334,041

12,519,366

12,334,395

CURRENT ASSETS

Debtors

6

37,047

35,310

Cash at bank

808,033

420,294

845,080

455,604

CREDITORS

Amounts falling due within one year

7

309,388

292,546

NET CURRENT ASSETS

535,692

163,058

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

13,055,058

12,497,453

LOANS AND OTHER DEBTS DUE TO MEMBERS

108,735

-

MEMBERS' OTHER INTERESTS

Capital accounts

12,946,323

12,497,453

13,055,058

12,497,453

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

108,735

-

Members' other interests

12,946,323

12,497,453

13,055,058

12,497,453

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 30 November 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 17 July 2026 and were signed by:

P Hensher - Designated member

1.	STATUTORY INFORMATION

Evelyn Court (Deptford) 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.

The functional and presentational currency of the LLP is pounds sterling. Monetary amounts in these financial statements are rounded to the nearest £1, except where otherwise indicated.

Going concern

After reviewing the LLP's forecasts and projections, the members have a reasonable expectation that the LLP has adequate resources to continue in operational existence for the foreseeable future. The LLP therefore continues to adopt the going concern basis in preparing its financial statements.

Turnover

Turnover represents rental income received excluding value added tax and is measured at the fair value.

Other income

Interest income, including income arising from finance leases and other financial instruments, is recognised using the effective interest method. Income from fixed asset investments is recognised when the right to it has been established.

Significant judgements and estimates

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

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.

Investments

Investments are shown at fair value or where fair value cannot be readily ascertained at cost less impairment. Any aggregate or surplus arising from changes in fair value is recognised through profit and loss.

Impairment of assets

Fixed assets are reviewed at each reporting date to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Debtors and creditors receivable/payable in one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

and 30 November 2025

3,125

DEPRECIATION

At 1 December 2024

2,771

Charge for year

235

At 30 November 2025

3,006

NET BOOK VALUE

At 30 November 2025

119

At 30 November 2024

354

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

12,334,041

Additions

76,471

Revaluations

108,735

At 30 November 2025

12,519,247

NET BOOK VALUE

At 30 November 2025

12,519,247

At 30 November 2024

12,334,041

Fair value at 30 November 2025 is represented by:

£

Valuation in 2019

600,000

Valuation in 2022

1,250,000

Valuation in 2023

250,000

Valuation in 2026

108,735

Cost

10,310,512

12,519,247

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

23,509

23,874

Other debtors

13,538

11,436

37,047

35,310

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

43,922

13,533

Taxation and social security

21,826

5,246

Other creditors

243,640

273,767

309,388

292,546