REGISTERED NUMBER: OC417630 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

DEUS INVESTMENTS LLP

Page

General Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

N Altun

H T Bahadourian

REGISTERED OFFICE:

61 Green Lanes

Palmers Green

London

N13 4TD

REGISTERED NUMBER:

OC417630 (England and Wales)

ACCOUNTANTS:

G & A Partners LLP

Chartered Accountants

120 Cockfosters Road

Barnet

EN4 0DZ

FIXED ASSETS

Investment property

4

1,385,000

1,385,000

CURRENT ASSETS

Debtors

5

6,624

13,353

Cash at bank

18,260

9,566

24,884

22,919

CREDITORS

Amounts falling due within one year

6

3,778

18,684

NET CURRENT ASSETS

21,106

4,235

TOTAL ASSETS LESS CURRENT LIABILITIES

1,406,106

1,389,235

CREDITORS

Amounts falling due after more than one year

7

282,115

312,616

NET ASSETS ATTRIBUTABLE TO MEMBERS

1,123,991

1,076,619

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

192,645

145,273

MEMBERS' OTHER INTERESTS

Capital accounts

931,346

931,346

1,123,991

1,076,619

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

192,645

145,273

Members' other interests

931,346

931,346

1,123,991

1,076,619

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 31 March 2026.

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 28 July 2026 and were signed by:

H T Bahadourian - Designated member

N Altun - Designated member

1.	STATUTORY INFORMATION

Deus Investments 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.

Turnover

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

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.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 4 (2025 - NIL ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

1,385,000

NET BOOK VALUE

At 31 March 2026

1,385,000

At 31 March 2025

1,385,000

The fair value of the property at 31 March 2026 has been arrived at on the basis of a valuation carried out by the members of the LLP who are not professionally qualified valuers. The valuation was arrived at by reference to market evidence of transaction prices for similar properties in the location and takes into account the yield from the rental market where the property is situated.

Bank borrowings are secured on the investment property.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

6,050

12,800

Prepayments

574

553

6,624

13,353

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

88

15,873

Other creditors

336

237

Accruals and deferred income

3,354

2,574

3,778

18,684

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 8)

282,115

312,616

8.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due between two and five years:

Bank loans - 2-5 years

282,115

312,616

The bank borrowings are secured on the investment property. The loan facility is due to mature in February 2029.

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2026

2025

£

£

Loans from members

17,368

17,368

Amounts owed to members in respect of profits

175,277

127,905

192,645

145,273

Falling due within one year

175,277

127,905

Falling due after more than one year

17,368

17,368

192,645

145,273

Unsecured debt due to members will rank equally with debts due to other unsecured creditors in a winding up.