REGISTERED NUMBER: OC418662 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th June 2025

for

UWE Houses LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DESIGNATED MEMBERS:

Macaskill Management Limited

A H Macaskill

Mrs F A Macaskill

REGISTERED OFFICE:

c/o OCG Accountants Ltd

Biz Hub Tees Valley

Belasis Hall Technology Park

Billingham

Co. Durham

TS23 4EA

REGISTERED NUMBER:

OC418662 (England and Wales)

ACCOUNTANTS:

OCG Accountants Ltd

Biz Hub Tees Valley

Belasis Hall Technology Park

Coxwold Way

Billingham

Co. Durham

TS23 4EA

FIXED ASSETS

Tangible assets

4

15,418,189

16,115,268

CURRENT ASSETS

Debtors

5

818

1,228

Cash at bank and in hand

51,781

107,064

52,599

108,292

CREDITORS

Amounts falling due within one year

6

(127,859

)

(106,772

)

NET CURRENT (LIABILITIES)/ASSETS

(75,260

)

1,520

TOTAL ASSETS LESS CURRENT LIABILITIES

15,342,929

16,116,788

CREDITORS

Amounts falling due after more than one year

7

(5,119,344

)

(5,979,895

)

NET ASSETS ATTRIBUTABLE TO MEMBERS

10,223,585

10,136,893

LOANS AND OTHER DEBTS DUE TO MEMBERS

-

-

MEMBERS' OTHER INTERESTS

Capital accounts

10,223,585

10,136,893

10,223,585

10,136,893

TOTAL MEMBERS' INTERESTS

Members' other interests

10,223,585

10,136,893

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 30th June 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 28th July 2026 and were signed by:

A H Macaskill - Designated member

1.	STATUTORY INFORMATION

UWE Houses 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.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

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

Land and buildings

-

in accordance with the property

Plant and machinery etc

-

20% on reducing balance

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 8 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1st July 2024

16,111,877

4,699

16,116,576

Additions

-

29,499

29,499

Disposals

(720,000

)

-

(720,000

)

At 30th June 2025

15,391,877

34,198

15,426,075

DEPRECIATION

At 1st July 2024

-

1,308

1,308

Charge for year

-

6,578

6,578

At 30th June 2025

-

7,886

7,886

NET BOOK VALUE

At 30th June 2025

15,391,877

26,312

15,418,189

At 30th June 2024

16,111,877

3,391

16,115,268

Cost or valuation at 30th June 2025 is represented by:

Land and

buildings

£

Valuation in 2019

1,261,000

Valuation in 2020

220,000

Valuation in 2021

1,094,000

Valuation in 2022

348,000

Valuation in 2023

1,274,550

Cost

11,194,327

15,391,877

The members see no benefit in revaluing the property

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

818

1,228

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

9,733

5,078

Other creditors

118,126

101,694

127,859

106,772

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

5,119,344

5,979,895

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Mortgages

5,117,961

5,968,323

Debts are secured against the assets they relate to.

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30th June 2025 set out on page nil and you consider that the LLP is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

OCG Accountants Ltd

Biz Hub Tees Valley

Belasis Hall Technology Park

Coxwold Way

Billingham

Co. Durham

TS23 4EA

Date: .............................................