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REGISTERED NUMBER: OC378914 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2026

for

VNM Developments LLP
VNM Developments LLP (Registered number: OC378914)






Contents of the Financial Statements
for the Year Ended 31 March 2026




Page

General Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


VNM Developments LLP

General Information
for the Year Ended 31 March 2026







DESIGNATED MEMBERS: Mr V Pokar
Mr. M Pokar
Mr. N Pokar





REGISTERED OFFICE: Suite 3
Falcon Court Business Centre
College Road
Maidstone
Kent
ME15 6TF





REGISTERED NUMBER: OC378914 (England and Wales)





ACCOUNTANTS: Skyfire Accountancy Ltd
The Old Rectory
Springhead Road
Northfleet
Kent
DA11 8HN
Page 1
VNM Developments LLP (Registered number: OC378914)

Abridged Balance Sheet
31 March 2026

31.3.26 31.3.25
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 2,472 3,297
Investment property 6 770,000 770,000
772,472 773,297

CURRENT ASSETS
Debtors 127,078 131,460
Cash at bank 195 5,485
127,273 136,945
CREDITORS
Amounts falling due within one year 50,585 55,041
NET CURRENT ASSETS 76,688 81,904
TOTAL ASSETS LESS CURRENT
LIABILITIES
849,160
855,201

CREDITORS
Amounts falling due after more than one
year
7
479,115
485,156
NET ASSETS ATTRIBUTABLE TO
MEMBERS
370,045
370,045

The notes form part of these financial statements

Page 2 continued...
VNM Developments LLP (Registered number: OC378914)

Abridged Balance Sheet - continued
31 March 2026

31.3.26 31.3.25
Notes £    £    £    £   
LOANS AND OTHER DEBTS DUE TO
MEMBERS
9
3,285
3,285

MEMBERS' OTHER INTERESTS
Fair value reserve 366,760 366,760
370,045 370,045

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 9 3,285 3,285
Members' other interests 366,760 366,760
Amounts due from members (127,078 ) (131,460 )
242,967 238,585

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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

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 6 October 2026 and were signed by:




Mr V Pokar - Designated member



Mr. M Pokar - Designated member


The notes form part of these financial statements

Page 3
VNM Developments LLP (Registered number: OC378914)

Notes to the Financial Statements
for the Year Ended 31 March 2026

1. STATUTORY INFORMATION

VNM Developments 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Revenue recognition
Rental income from operating leases (net of any incentives given to the lessees) is recognised when the right to receive payment is established.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance

Investment property
Investment property has been revalued to fair value at the balance sheet date by the members based on their own research and experience. There has been no independent professional valuation undertaken during the period.

4. EMPLOYEE INFORMATION

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

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2025
and 31 March 2026 17,500
DEPRECIATION
At 1 April 2025 14,203
Charge for year 825
At 31 March 2026 15,028
NET BOOK VALUE
At 31 March 2026 2,472
At 31 March 2025 3,297

Page 4 continued...
VNM Developments LLP (Registered number: OC378914)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2026

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2025
and 31 March 2026 770,000
NET BOOK VALUE
At 31 March 2026 770,000
At 31 March 2025 770,000

Fair value at 31 March 2026 is represented by:
£   
Valuation in 2017 304,385
Valuation in 2019 (7,626 )
Valuation in 2021 20,000
Valuation in 2023 30,000
Valuation in 2024 20,000
Cost 403,241
770,000

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE
YEARS
31.3.26 31.3.25
£    £   
Repayable otherwise than by instalments
Mortgage due more than 5 years 479,115 479,322

8. SECURED DEBTS

The following secured debts are included within creditors:

31.3.26 31.3.25
£    £   
Mortgages 479,115 479,322

The bank loan is secured against the properties held within investment property.

9. LOANS AND OTHER DEBTS DUE TO MEMBERS
31.3.26 31.3.25
£    £   
Amounts owed to members in respect of profits 3,285 3,285

Falling due within one year 3,285 3,285

10. RELATED PARTY DISCLOSURES

At the end of the period, the amount owed to companies under the control of the members was £43,611 (2025: £46,611). The balance is included within creditors due within one year, is free of interest and repayable on demand.

Page 5