REGISTERED NUMBER: OC419458 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

CLT West 13 CMG Properties LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

C M Gomez Hernandez

West 13 CMG Investments Limited

REGISTERED OFFICE:

44 The Pantiles

Tunbridge Wells

Kent

TN2 5TN

REGISTERED NUMBER:

OC419458 (England and Wales)

ACCOUNTANTS:

APT

44 The Pantiles

Tunbridge Wells

Kent

TN2 5TN

FIXED ASSETS

Investments

4

16,918

-

Investment property

5

348,193

336,646

365,111

336,646

CURRENT ASSETS

Debtors

6

77

-

Cash at bank

967

-

1,044

-

CREDITORS

Amounts falling due within one year

7

1,800

1,401

NET CURRENT LIABILITIES

(756

)

(1,401

)

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

364,355

335,245

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

1,681

7,120

MEMBERS' OTHER INTERESTS

Capital accounts

362,674

328,125

364,355

335,245

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

1,681

7,120

Members' other interests

362,674

328,125

364,355

335,245

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 27 July 2026 and were signed by:

C M Gomez Hernandez - Designated member

1.	STATUTORY INFORMATION

CLT West 13 CMG Properties 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.

The functional currency of the LLP is pounds sterling and the euro. The presentational currency is pounds sterling, with monetary amounts in these financial statements are rounded to the nearest £1, except where otherwise indicated.

Going concern

Current liabilities exceed current assets, however, after reviewing the LLP's forecasts and projections, the members have a reasonable expectation that the LLP has adequate resources to continue in operational existence for the foreseeable future. The LLP therefore continues to adopt the going concern basis in preparing its financial statements.

Significant judgements and estimates

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the supply of accommodation represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable.

Investments

Investments are shown at fair value or where fair value cannot be readily ascertained at cost less impairment. Any aggregate deficit or surplus arising from changes in fair value is recognised through profit and loss.

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.

Financial instruments

Basic financial assets, including trade and other receivables and cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost, using the effective interest rate method.

Basic financial liabilities including trade and other payables are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Provision for liabilities

Provisions are recognised when the LLP has a present obligation (legal or constructive) as a result of a past event, it is probable that the LLP will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value using a pre-tax discount rate. The unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises

3.	EMPLOYEE INFORMATION

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

4.	FIXED ASSET INVESTMENTS

Listed

Unlisted

investments

investments

Totals

£

£

£

COST OR VALUATION

Additions

8,390

9,961

18,351

Disposals

-

(1,161

)

(1,161

)

Revaluations

(205

)

(67

)

(272

)

At 31 March 2026

8,185

8,733

16,918

NET BOOK VALUE

At 31 March 2026

8,185

8,733

16,918

Cost or valuation at 31 March 2026 is represented by:

Listed

Unlisted

investments

investments

Totals

£

£

£

Valuation in 2026

(205

)

(67

)

(272

)

Cost

8,390

8,800

17,190

8,185

8,733

16,918

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

336,646

Exchange differences

11,547

At 31 March 2026

348,193

NET BOOK VALUE

At 31 March 2026

348,193

At 31 March 2025

336,646

The investment property has been valued by the designated members, and is disclosed at its open market value.

Fair value at 31 March 2026 is represented by:

£

Valuation in 2019

48,369

Valuation in 2020

7,729

Valuation in 2021

7,453

Valuation in 2022

31,096

Valuation in 2023

11,627

Valuation in 2024

17,521

Valuation in 2025

11,263

Valuation in 2026

11,547

Cost

201,588

348,193

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

77

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

-

1

Other creditors

1,800

1,400

1,800

1,401

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank pari pasu in relation to other creditors in the event of winding up of the LLP.