REGISTERED NUMBER: OC333619 (England and Wales)

Unaudited Financial Statements for the Year Ended 5 April 2026

for

Building Block Properties (UK) LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

A M Williams

Mrs S F Williams

Building Block Properties Limited

REGISTERED OFFICE:

Sovereign House

82 West Street

Rochford

Essex

SS4 1AS

REGISTERED NUMBER:

OC333619 (England and Wales)

FIXED ASSETS

Tangible assets

4

718,559

718,946

Investments

5

186,593

174,479

905,152

893,425

CURRENT ASSETS

Debtors

6

1,734

1,747

Cash at bank

8,275

4,320

10,009

6,067

CREDITORS

Amounts falling due within one year

7

8,462

7,214

NET CURRENT ASSETS/(LIABILITIES)

1,547

(1,147

)

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

906,699

892,278

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

1,290,921

1,338,448

MEMBERS' OTHER INTERESTS

Other reserves

(384,222

)

(446,170

)

906,699

892,278

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

1,290,921

1,338,448

Members' other interests

(384,222

)

(446,170

)

906,699

892,278

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 5 April 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 5 October 2026 and were signed by:

A M Williams - Designated member

1.	STATUTORY INFORMATION

Building Block Properties (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 as modified by the revaluation of certain assets.

Corresponding amounts

The company's prior accounting period was shortened to align with the tax year end.

The current period comprises of 12 months whereas the prior accounting period relates to only 3 months and 5 days. Accordingly the corresponding amounts included within the financial statements are not directly comparable.

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.

Land and buildings

-

not provided

Plant and machinery etc

-

25% on reducing balance

The members consider that the lease and freehold properties are maintained in such a state of repair that their residual value is at least equal to the net book value. As a result, no depreciation is charged in the profit and loss account.

Investments

Listed investments are included in the balance sheet at market value.

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 6 April 2025

and 5 April 2026

717,400

11,977

729,377

DEPRECIATION

At 6 April 2025

-

10,431

10,431

Charge for year

-

387

387

At 5 April 2026

-

10,818

10,818

NET BOOK VALUE

At 5 April 2026

717,400

1,159

718,559

At 5 April 2025

717,400

1,546

718,946

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 6 April 2025

174,479

Revaluations

12,114

At 5 April 2026

186,593

NET BOOK VALUE

At 5 April 2026

186,593

At 5 April 2025

174,479

Cost or valuation at 5 April 2026 is represented by:

Other

investments

£

Valuation in 2026

(456,435

)

Cost

643,028

186,593

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.26

5.4.25

£

£

Other debtors

1,734

1,747

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.26

5.4.25

£

£

Amounts owed to participating interests

6,992

5,488

Other creditors

1,470

1,726

8,462

7,214

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with other creditors.