REGISTERED NUMBER: OC391341 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

CAMBRIDGE COURTS (UK) LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mr G K Giddings

Mrs E L Giddings

REGISTERED OFFICE:

5 Fairway

Chelmsford

CM2 9TX

REGISTERED NUMBER:

OC391341 (England and Wales)

ACCOUNTANTS:

Prentis & Co LLP

Accountants and Business Advisers

115c Milton Road

Cambridge

CB4 1XE

FIXED ASSETS

Tangible assets

4

9,208

11,004

CURRENT ASSETS

Debtors

5

4,806

19,798

Cash at bank

16,434

33,402

21,240

53,200

CREDITORS

Amounts falling due within one year

6

16,668

40,548

NET CURRENT ASSETS

4,572

12,652

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

13,780

23,656

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

13,780

23,656

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

13,780

23,656

Amounts due from members

5

-

(10,417

)

13,780

13,239

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 15 September 2026 and were signed by:

Mr G K Giddings - Designated member

1.	STATUTORY INFORMATION

Cambridge Courts (UK) 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

15% on reducing balance

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.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Office

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

21,636

25,090

3,218

49,944

Additions

825

-

-

825

At 31 March 2026

22,461

25,090

3,218

50,769

DEPRECIATION

At 1 April 2025

18,704

17,720

2,516

38,940

Charge for year

671

1,843

107

2,621

At 31 March 2026

19,375

19,563

2,623

41,561

NET BOOK VALUE

At 31 March 2026

3,086

5,527

595

9,208

At 31 March 2025

2,932

7,370

702

11,004

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

2,546

6,972

Amounts due from members

-

10,417

Prepayments and accrued income

2,260

2,409

4,806

19,798

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

1,250

Trade creditors

5,855

22,260

VAT

7,513

3,121

Accruals and deferred income

3,300

13,917

16,668

40,548

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2026

2025

£

£

Amounts owed to members in respect of profits

13,780

23,656

Falling due within one year

13,780

23,656

Loans and debts due to other members are ranked equally with other unsecured creditors of the partnership.