JordSot Property Investments LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC422256 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2025 TO 31 JULY 2025

FOR

JORDSOT PROPERTY INVESTMENTS LLP

Page

Statement of Financial Position

1

Notes to the Financial Statements

2

FIXED ASSETS

Investment property

4

-

450,000

CURRENT ASSETS

Debtors

5

71,775

70,577

Cash at bank

-

171

71,775

70,748

CREDITORS

Amounts falling due within one year

6

5,636

210,506

NET CURRENT ASSETS/(LIABILITIES)

66,139

(139,758

)

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

66,139

310,242

LOANS AND OTHER DEBTS DUE TO
MEMBERS

8

66,139

310,242

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

66,139

310,242

Amounts due from members

5

(71,775

)

(62,571

)

(5,636

)

247,671

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 period ended 31 July 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 14 July 2026 and were signed by:

Mr S Sotiriou - Designated member

1.	STATUTORY INFORMATION

JordSot Property Investments LLP is registered in England and Wales. The LLP's registered number and registered office address are as below:

Registered number:

OC422256

Registered office:

1 Kings Avenue

Winchmore Hill

London

N21 3NA

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities"of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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.

The LLP is in process of voluntary strike off. So, the going concern basis of preparation is not appropriate and thus break up basis is used in the preparation of the financial statements.

Significant judgements and estimates

In the application of the LLP's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources.The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period. or in the period of the revision and future periods where the revision affects both current and future periods.

There are no significant judgements and estimates involved in the preparation of the financial statements.

Revenue

Revenue represents rental income receivable in respect of LLP's investment property. Revenue is recognised evenly over the period of rental agreement.

Investment property

Investment property, which is property held to earn rentals, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure.

Subsequently it is measured at fair value at the reporting date. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

Financial instruments

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

Financial assets and liabilities are offset, with 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.

Change in comparatives

The accounts have been prepared for a period of 4 months whereas the comparatives are for a period of 12 months.

3.	EMPLOYEE INFORMATION

The average number of employees during the period was NIL (2025 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

450,000

Disposals

(450,000

)

At 31 July 2025

-

NET BOOK VALUE

At 31 July 2025

-

At 31 March 2025

450,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

£

Other debtors

71,775

70,577

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

£

Bank loans and overdrafts

-

205,987

Trade creditors

1,994

2,600

Other creditors

3,642

1,919

5,636

210,506

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

£

Bank loans

-

205,987

The bank loan was secured by way of fixed and floating charge on the properties of the LLP and contains a negative pledge.

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2025

£

Loans from members

66,139

310,242

Falling due within one year

66,139

310,242

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

9.	RELATED PARTY DISCLOSURES

Included in other debtors less than one year is an amount of £Nil (2025: £7,595) due from connected companies under common control . The loans were interest free and recoverable on demand.