Arayn K Properties LLP

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

Registered number: OC435854

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		1,395,000		1,450,000

			1,395,000		1,450,000
Creditors: Amounts Falling Due Within One Year	5	-		(2,590 )

NET CURRENT ASSETS (LIABILITIES)			-		(2,590 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,395,000		1,447,410

Creditors: Amounts Falling Due After More Than One Year	6		(1,131,754 )		(1,131,754 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			263,246		315,656

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		263,246		315,656

			263,246		315,656

			263,246		315,656

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			263,246		315,656

			263,246		315,656

Page 1

Page 2

Arayn K Properties LLP

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.

On behalf of the members

Mr Kalpesh Patel

Designated Member

24/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Arayn K Properties LLP is a limited liability partnership, incorporated in England & Wales, registered number OC435854 . The Registered Office is 2 Garside Close , Hampton, United Kingdom , TW12 3AN.

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. 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 profit and loss account.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 1 (2025: 1)

4. Investment Property

	2026
	£
Fair Value
As at 1 April 2025	1,450,000
Revaluations	(55,000)

As at 31 March 2026	1,395,000

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	-	2,590

Page 3

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Arayn K Properties LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	1,131,754	1,131,754

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