REGISTERED NUMBER: OC430287 (England and Wales)

REPORT OF THE MEMBERS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

POTOK INVESTMENTS LLP

Page

General Information

1

Report of the Members

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DESIGNATED MEMBERS:

Mr C J Bedward

Miss A I Prus

REGISTERED OFFICE:

Grove House

Coombs Wood Court

Steel Park Road

Halesowen

West Midlands

B62 8BF

REGISTERED NUMBER:

OC430287 (England and Wales)

ACCOUNTANTS:

E R Grove & Co Limited

Grove House

Coombs Wood Court

Steel Park Road

Halesowen

West Midlands

B62 8BF

The members present their report with the financial statements of the LLP for the year ended 31 March 2026.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of rental of residential properties.

DESIGNATED MEMBERS

The designated members during the year under review were:

Mr C J Bedward

Miss A I Prus

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £80,515 (2025 - £458,351 profit).

MEMBERS' INTERESTS

ON BEHALF OF THE MEMBERS:

Mr C J Bedward - Designated member

18 August 2026

TURNOVER

-

31,593

Administrative expenses

165,880

141,382

(165,880

)

(109,789

)

Other operating income

349,278

315,167

Gain/loss on revaluation of investment property

(16,000

)

332,000

OPERATING PROFIT

4

167,398

537,378

Interest payable and similar expenses

86,883

79,027

PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS

80,515

458,351

FIXED ASSETS

Tangible assets

5

664

1,414

Investment property

6

4,766,000

4,782,000

4,766,664

4,783,414

CURRENT ASSETS

Debtors

7

145,518

184,498

Cash at bank

19,020

31,878

164,538

216,376

CREDITORS

Amounts falling due within one year

8

62,781

63,347

NET CURRENT ASSETS

101,757

153,029

TOTAL ASSETS LESS CURRENT LIABILITIES

4,868,421

4,936,443

CREDITORS

Amounts falling due after more than one year

9

2,073,982

2,083,803

NET ASSETS ATTRIBUTABLE TO MEMBERS

2,794,439

2,852,640

LOANS AND OTHER DEBTS DUE TO MEMBERS

10

16,315

57,516

MEMBERS' OTHER INTERESTS

Capital accounts

2,778,124

2,795,124

2,794,439

2,852,640

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

10

16,315

57,516

Members' other interests

2,778,124

2,795,124

2,794,439

2,852,640

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 in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 18 August 2026 and were signed by:

Mr C J Bedward - Designated member

1.	STATUTORY INFORMATION

Potok 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 as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Potok Investments LLP as an individual LLP and do not contain consolidated financial information as the parent of a group. The LLP has taken the option under Section 398 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 not to prepare consolidated financial statements.

Turnover

Rental income is recognised when it is probable that the economic benefit associated with the transaction will flow to the company and the amount of revenue can be measured reliably.

Tangible fixed assets

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

Computer equipment

-

Straight line over 3 years

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.

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.

Rental income

Rental income is recognised when it is probable that the economic benefit associated with the transaction will flow to the company and the amount of revenue can be measured reliably

3.	EMPLOYEE INFORMATION

There were no staff costs for the year ended 31 March 2026 nor for the year ended 31 March 2025.

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

4.	OPERATING PROFIT

The operating profit is stated after charging:

2026

2025

£

£

Depreciation - owned assets

750

807

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

and 31 March 2026

4,630

DEPRECIATION

At 1 April 2025

3,216

Charge for year

750

At 31 March 2026

3,966

NET BOOK VALUE

At 31 March 2026

664

At 31 March 2025

1,414

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

4,782,000

Revaluations

(16,000

)

At 31 March 2026

4,766,000

NET BOOK VALUE

At 31 March 2026

4,766,000

At 31 March 2025

4,782,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2022

480,000

Valuation in 2023

598,028

Valuation in 2024

(462,500

)

Valuation in 2025

332,000

Valuation in 2026

(16,000

)

Cost

3,834,472

4,766,000

If investment properties had not been revalued they would have been included at the following historical cost:

2026

2025

£

£

Cost

3,834,471

3,834,471

Investment properties were valued on an open market basis on 31 March 2026 by the partners .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

145,518

184,498

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other creditors

62,781

63,347

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

2,073,982

2,083,803

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

2,026,469

2,038,074

10.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Each member shall be entitled to be paid by the LLP the balance of his actual share of any profits showing in the accounts for any accounting year at any time.

11.	RELATED PARTY DISCLOSURES

£145,517 (2025:£184,198) is owed from limited companies under the control of Mr C Bedward.