| ELJ Investments LLP |
| Registered number: |
OC455034 |
| Balance Sheet |
| as at 31 March 2026 |
| Notes |
|
2026 |
|
| £ |
|
| Fixed assets |
| Investments |
3 |
|
3,710,102 |
|
| Creditors: amounts falling due within one year |
4 |
|
(37,602) |
|
| Net current liabilities |
|
|
(37,602) |
|
|
|
|
|
|
| Total assets less current liabilities |
|
|
3,672,500 |
|
|
|
| Net assets attributable to members |
3,672,500 |
|
|
|
|
|
|
| Represented by: |
| Loans and other debts due to members |
5 |
|
211,422 |
|
|
|
|
|
|
| Members' other interests |
| Members' capital classified as equity |
|
|
3,461,078 |
|
|
|
|
|
|
|
|
3,672,500 |
|
|
|
|
|
|
| Total members' interests |
| Loans and other debts due to members |
5 |
|
211,422 |
| Members' other interests |
|
|
3,461,078 |
|
|
|
|
3,672,500 |
|
|
|
|
|
|
| For the period ended 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to LLPs). |
| The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
| These accounts were approved by the members on 18 September 2026 and signed on their behalf by: |
|
|
| John Sebastian Whateley |
| Designated member |
|
| ELJ Investments LLP |
| Notes to the Accounts |
| for the period from 30 December 2024 to 31 March 2026 |
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships. |
|
|
Division of profits |
|
Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account. |
|
|
Taxation |
|
Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members. |
|
|
Investments |
|
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Provisions |
|
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
|
|
Members' capital |
|
Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional. |
|
|
|
| 2 |
Employees |
2026 |
|
| Number |
|
|
|
Average number of persons employed by the LLP |
0 |
|
|
|
|
|
|
|
|
|
| 3 |
Fixed asset investments |
|
| Other |
|
| investments |
|
| £ |
|
|
Cost |
|
Additions |
3,710,102 |
|
|
At 31 March 2026 |
3,710,102 |
|
|
|
|
|
|
|
|
|
|
Historical cost |
|
At 31 March 2026 |
3,710,102 |
|
|
|
|
|
|
|
|
|
|
|
| 4 |
Creditors: amounts falling due within one year |
2026 |
|
| £ |
|
|
|
Other creditors |
37,602 |
|
|
|
|
|
|
|
|
|
| 5 |
Loans and other debts due to members |
2026 |
|
| £ |
|
|
|
Amounts due to members in respect of profits |
211,422 |
|
|
|
|
|
|
|
|
|
Amounts falling due within one year |
211,422 |
|
|
|
|
|
|
|
|
|
Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up. |
|
|
| 6 |
Other information |
|
|
ELJ Investments LLP is a limited liability partnership incorporated in England. Its registered office is: |
|
Cedar Court |
|
221 Hagley Road |
|
Halesowen |
|
West Midlands |
|
B63 1ED |