Caseware UK (AP4) 2024.0.164 2024.0.164 2026-03-31 2026-03-31 false false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.Invest & develop property true 2025-04-01 3 3 true OC332744 2025-04-01 2026-03-31 OC332744 2024-04-01 2025-03-31 OC332744 2026-03-31 OC332744 2025-03-31 OC332744 c:LeaseholdInvestmentProperty 2026-03-31 OC332744 c:LeaseholdInvestmentProperty 2025-03-31 OC332744 c:CurrentFinancialInstruments 2026-03-31 OC332744 c:CurrentFinancialInstruments 2025-03-31 OC332744 c:CurrentFinancialInstruments c:WithinOneYear 2026-03-31 OC332744 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC332744 d:FRS102 2025-04-01 2026-03-31 OC332744 d:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 OC332744 d:FullAccounts 2025-04-01 2026-03-31 OC332744 d:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC332744 d:PartnerLLP1 2025-04-01 2026-03-31 OC332744 d:PartnerLLP2 2025-04-01 2026-03-31 OC332744 c:OtherCapitalInstrumentsClassifiedAsEquity 2026-03-31 OC332744 c:OtherCapitalInstrumentsClassifiedAsEquity 2025-03-31 OC332744 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: OC332744 HARTMAN ENGINEERING (PROPERTIES) LLP UNAUDITED ANNUAL REPORT AND FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
HARTMAN ENGINEERING (PROPERTIES) LLP REGISTERED NUMBER: OC332744 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 1,600,000 |  | 1,600,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 324,269 |  | 210,218 |
Cash at bank and in hand | 6 | 38,865 |  | 112,039 |
|  | 363,134 |  | 322,257 |
Creditors: Amounts Falling Due Within One Year | 7 | (825) |  | (825) |
Net current assets |  |  | 362,309 |  | 321,432
Total assets less current liabilities |  |  | 1,962,309 |  | 1,921,432
Net assets |  |  | 1,962,309 |  | 1,921,432
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Members' capital classified as a liability |  |  | 1,782,109 |  | 1,741,232
Members' other interests |  |  |  |  |
Members' capital classified as equity |  |  | 180,200 |  | 180,200
|  |  | 1,962,309 |  | 1,921,432
Total members' interests |  |  |  |  |
Loans and other debts due to members | 8 |  | 1,782,109 |  | 1,741,232
Members' other interests |  |  | 180,200 |  | 180,200
|  |  | 1,962,309 |  | 1,921,432
Page 1
HARTMAN ENGINEERING (PROPERTIES) LLP REGISTERED NUMBER: OC332744 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2026 The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime. The entity 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. The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements. The financial statements have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The entity has opted not to file the income statement in accordance with the provisions applicable to entities subject to the small LLPs regime. The financial statements were approved and authorised for issue by the members and were signed on their behalf by:
G Mantell Esq | B Hartley Esq
Designated member | Designated member
Date: 30 July 2026 | Date:13 July 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
HARTMAN ENGINEERING (PROPERTIES) LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Hartman Engineering (Properties) LLP is a Limited Liability Partnership incorporated in England and Wales. The address of the registered office is Charles Lake House, Claire Causeway, Crossways Business Park, Dartford, Kent, DA2 6QA. The principal object of the LLP is to invest in and develop property. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the LLP will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Division and distribution of profits
A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period. An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making. Page 3
HARTMAN ENGINEERING (PROPERTIES) LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.4 | Investment property
Investment property is 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. Changes in fair value are recognised in the Statement of comprehensive income.
| 2.5 | Depreciation
Depreciation is not provided on investment properties. The treatment is contrary to the Companies Act 2006 which states that a fixed assets should be depreciated but is in the opinion of the members necessary in order to give a true and fair view of the financial position of the LLP. The property is not held for consumption but for investment and the members consider that systematic annual depreciation would be inappropriate. The accounting policy adopted is therefore necessary for the accounts to give a true and fair view. Depreciation or amortisation is only one of the many factors reflected in the annual valuation and the amount which might otherwise have been shown cannot be separately identified or quantified.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
HARTMAN ENGINEERING (PROPERTIES) LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.9 | Financial instruments
The LLP only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Income statement. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
3. | Employees
The entity has no employees.
4. | Investment property
|  | Investment property
|  | £
| Valuation |
| At 1 April 2025 | 1,600,000
| At 31 March 2026 | 1,600,000
| Comprising |
| Cost | 736,101
| Annual revaluation surplus/(deficit): |
| Annual revaluation surplus: 2019 | 350,000
| Annual revaluation surplus: 2023 | 513,899
| At 31 March 2026 | 1,600,000
The 2026 valuations were made by the members, on an open market value for existing use basis.
Page 5
HARTMAN ENGINEERING (PROPERTIES) LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 324,269 | 210,218
|  | 324,269 | 210,218
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 38,865 | 112,039
|  | 38,865 | 112,039
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accruals and deferred income | 825 | 825
|  | 825 | 825
Page 6
HARTMAN ENGINEERING (PROPERTIES) LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
8. | Loans and other debts due to members
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Members' capital treated as debt | 1,782,109 | 1,741,232
|  | 1,782,109 | 1,741,232
Loans and other debts due to members may be further analysed as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Falling due within one year | 1,782,109 | 1,741,232
|  | 1,782,109 | 1,741,232
Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.
Page 7