ACCOUNTS - Final Accounts

Loans and other debts due to members

Registered number: OC366788

G H S PROPERTY INVESTMENTS LLP

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

G H S PROPERTY INVESTMENTS LLP

REGISTERED NUMBER: OC366788

BALANCE SHEET

AS AT 31 AUGUST 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	300		300
Net current assets			300		300

Represented by:
Loans and other debts due to members within one year
Other amounts	5	300	300

		300	300

Total members' interests
Loans and other debts due to members	5	300	300
		300	300

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G H S PROPERTY INVESTMENTS LLP

REGISTERED NUMBER: OC366788

BALANCE SHEET (CONTINUED)

AS AT 31 AUGUST 2025

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 480 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 statement of comprehensive income 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 on 14 August 2026.

G R Short

Designated member

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

G H S Property Investments LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of Changes in Equity.

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G H S PROPERTY INVESTMENTS LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1.	General information

G H S Property Investments LLP ("the LLP") is a limited liability partnership, incorporated in England and Wales. Its registered office is Leytonstone House, Hanbury Drive, Leytonstone, London, E11 1GA.

The LLP's principal activity is that of holding 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 requirements 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.

2.2

Investment properties

Investment property is carried at fair value determined annually and derived by the Members from current market rents and investment property yields for comparable real estate, adjusted if necessary for any differences in nature, location or condition of specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of comprehensive income.

2.3

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.

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G H S PROPERTY INVESTMENTS LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Employees

The average monthly number of employees, including directors, during the year was 4 (2024 - 4).

Debtors

					2025	2024
					£	£

	Other debtors	300	300


Other amounts due to members	300	300
	300	300

Loans and other debts due to members may be further analysed as follows:

					2025	2024
					£	£


Falling due within one year	300	300
	300	300

Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.

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