Perera Family Estates LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC449153

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		328,284		328,955

			328,284		328,955
CURRENT ASSETS
Debtors	5	2,900		2,900
Cash at bank and in hand		68,332		51,360

		71,232		54,260
Creditors: Amounts Falling Due Within One Year	6	(2,941 )		(1,401 )

NET CURRENT ASSETS (LIABILITIES)			68,291		52,859

TOTAL ASSETS LESS CURRENT LIABILITIES			396,575		381,814

Creditors: Amounts Falling Due After More Than One Year	7		(326,270 )		(326,270 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			70,305		55,544

REPRESENTED BY:
Loans and other debts due to members
Other amounts		55,544		55,544

			55,544		55,544

Equity
Members' other interests
Members' capital		(7,600)		-
Other reserves		22,361		-

			14,761		-

			70,305		55,544

...CONTINUED

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Perera Family Estates LLP

Balance Sheet (continued)

As At 31 March 2026

TOTAL MEMBERS' INTEREST
Loans and other debts due to members	55,544	55,544
Members' other interests	14,761	-

	70,305	55,544

For the year ending 31 March 2026 the LLP 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 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr Herbert Cicil Clement Perera

Designated Member

12/05/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Perera Family Estates LLP is a limited liability partnership, incorporated in England & Wales, registered number OC449153 . The Registered Office is 64, Walsingham Gardens, Epsom, Surrey, KT19 0LX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	NOT Depreciation
Fixtures & Fittings	20%

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: NIL (2025: NIL)

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Perera Family Estates LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2025	326,270	3,356	329,626

As at 31 March 2026	326,270	3,356	329,626

Depreciation
As at 1 April 2025	-	671	671
Provided during the period	-	671	671

As at 31 March 2026	-	1,342	1,342

Net Book Value
As at 31 March 2026	326,270	2,014	328,284

As at 1 April 2025	326,270	2,685	328,955

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	2,900	2,900

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1	1
Other creditors	2,940	1,400

	2,941	1,401

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Mortgage	326,270	326,270

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