REGISTERED NUMBER: OC340565 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

YEOMAN NURSING HOMES PROPERTIES LLP

Page

General Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mr C J Burt

Mr J W Hemans

Interlaken Finance Limited

Ms A J Rathsi

Mr F Yeganeh

REGISTERED OFFICE:

The Queens Hotel

Osborne Road

Southsea

PO5 3LJ

REGISTERED NUMBER:

OC340565 (England and Wales)

ACCOUNTANTS:

Lewis Brownlee (Chichester) Limited

Chartered Accountants

Appledram Barns

Birdham Road

Chichester

West Sussex

PO20 7EQ

CURRENT ASSETS

Stocks

2,018,202

1,958,887

Debtors

4

432,555

430,605

Cash at bank

134

626

2,450,891

2,390,118

CREDITORS

Amounts falling due within one year

5

1,471,914

1,409,292

NET CURRENT ASSETS

978,977

980,826

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

978,977

980,826

LOANS AND OTHER DEBTS DUE TO MEMBERS

6

978,977

993,990

MEMBERS' OTHER INTERESTS

Other reserves

-

(13,164

)

978,977

980,826

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

6

978,977

993,990

Members' other interests

-

(13,164

)

978,977

980,826

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 Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 29 September 2026 and were signed by:

Mr F Yeganeh - Designated member

1.	STATUTORY INFORMATION

Yeoman Nursing Homes Properties 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.

The presentational currency of the financial statements is Pound Sterling (£) which is rounded to the nearest Pound (£).

Stocks

Stocks are stated at the lower of cost and net realisable value. Cost comprises direct materials, direct labour costs and those overheads which have been incurred in bringing the inventories to their present location and condition. Net realisable value represents the estimated selling price less all estimated costs of completion and costs to be incurred in marketing and selling.

Land stocks are recognised at the time a liability is recognised - generally after exchange of unconditional contracts. Stock also include interest costs directly attributable to the cost of acquisition and enhancement expenditure.

Included within work in progress is £646,940 (2025 £593,674.38) of interest.

3.	EMPLOYEE INFORMATION

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

432,555

430,605

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other creditors

1,471,914

1,409,292

6.

LOANS AND OTHER DEBTS DUE TO MEMBERS

In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.