ISLAND ROW LLP

	Page
Abridged Statement of Financial Position	1—2
Reconciliation of Members' Interests	3—5
Notes to the Abridged Financial Statements	5

Registered number: OC317189

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,500		4,500

			4,500		4,500
CURRENT ASSETS
Debtors		2,660		2,138
Cash at bank and in hand		2		33

		2,662		2,171
Creditors: Amounts Falling Due Within One Year		(2,392 )		(2,100 )

NET CURRENT ASSETS (LIABILITIES)			270		71

TOTAL ASSETS LESS CURRENT LIABILITIES			4,770		4,571

NET ASSETS ATTRIBUTABLE TO MEMBERS			4,770		4,571

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		289		110

			289		110

Equity
Members' other interests
Other reserves		4,481		4,461

			4,481		4,461

			4,770		4,571

TOTAL MEMBERS' INTEREST
Amounts due from members			(2,648)		(2,135)
Loans and other debts due to members within one year			289		110
Members' other interests			4,481		4,461

			2,122		2,436

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ISLAND ROW LLP

Abridged Statement of Financial Position (continued)

As At 5 April 2026

For the year ending 5 April 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 Income Statement.

All of the LLP's members have consented to the preparation of an Abridged Statement of Financial Position for the year end 5 April 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the members

MR JASON AVRAAMIDES

Designated Member

02/10/2026

The notes on page 5 form part of these financial statements.

	EQUITY			DEBT
	Members' other interests			Loans and other debts due to members less any amounts due from members in debtors
	Members'Capital classified as Equity	Other Reserves	Total Equity	Members'Capital classified as Debt
	£	£	£	£
Amounts due from members	-	-	-	-

Balance at 6 April 2024	-	4,391	4,391	-
Profit/(loss) for the financial year available for discretionary division among members	-	(836 )	(836 )	-

Members' interests after profit/(loss) for the year	-	3,555	3,555	-
Other divisions of profits (losses)	-	836	836	-
Drawings	-	-	-	-
Other Movements	-	70	70	110

Amounts due to members	-	-	-	110
Amounts due from members	-	-	-	-

As at 5 April 2025 and 6 April 2025	-	4,461	4,461	110


Profit/(loss) for the financial year available for discretionary division among members	-	(513 )	(513 )	-

Members' interests after profit/(loss) for the year	-	3,948	3,948	110
Other divisions of profits (losses)	-	513	513	-
Drawings	-	-	-	-
Other Movements	-	20	20	179

Amounts due to members	-	-	-	289
Amounts due from members	-	-	-	-

As at 5 April 2026	-	4,481	4,481	289

	DEBT
	Loans and other debts due to members less any amounts due from members in debtors
	Other amounts	Total Debts	Total members' interest
	£	£	£
Amounts due from members	(1,299)	(1,299)	-

Balance at 6 April 2024	(1,299)	(1,299)	3,092
Profit/(loss) for the financial year available for discretionary division among members	-	-	(836 )

Members' interests after profit/(loss) for the year	(1,299)	(1,299)	2,256
Other divisions of profits (losses)	(836)	(836)	-

...CONTINUED

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ISLAND ROW LLP

Reconciliation of Members' Interests (continued)

For The Year Ended 5 April 2026

Drawings	-	-	-
Other Movements	-	110	180

Amounts due to members	-	110	-
Amounts due from members	(2,135)	(2,135)	-

As at 5 April 2025 and 6 April 2025	(2,135)	(2,025)	2,436


Profit/(loss) for the financial year available for discretionary division among members	-	-	(513 )

Members' interests after profit/(loss) for the year	(2,135)	(2,025)	1,923
Other divisions of profits (losses)	(513)	(513)	-
Drawings	-	-	-
Other Movements	-	179	199

Amounts due to members	-	289	-
Amounts due from members	(2,648)	(2,648)	-

As at 5 April 2026	(2,648)	(2,359)	2,122

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ISLAND ROW LLP

Notes to the Abridged Financial Statements

For The Year Ended 5 April 2026

1. General Information

ISLAND ROW LLP is a limited liability partnership, incorporated in England & Wales, registered number OC317189 . The Registered Office is Suite 80, 5 Liberty Square, Kings Hill, WEST MALLING, Kent, ME19 4AU.

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. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. The LLP's tangible fixed assets are leasehold car parking spaces held on leases of 125 years from 1 January 2004. No depreciation is charged because the members estimate their residual value to be not less than cost.

Leasehold

Not depreciated

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 2 (2025: 2)

4. Tangible Assets

	Total
	£
Cost
As at 6 April 2025	4,500

As at 5 April 2026	4,500

Net Book Value
As at 5 April 2026	4,500

As at 6 April 2025	4,500

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