REGISTERED NUMBER: OC382773 (England and Wales)

J3 Business Park Doncaster LLP

Unaudited Financial Statements For The Year Ended 31 March 2026

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

N M Foster

R D P Lowe

A E Morris

B Morris

S A Morris

T E Morris

REGISTERED OFFICE:

The Water Tower

J3 Business Park, Carr Hill

Balby

Doncaster

DN4 8DE

REGISTERED NUMBER:

OC382773 (England and Wales)

ACCOUNTANTS:

Kingswood Allotts Limited

Chartered Accountants

Sidings Court

Lakeside

Doncaster

DN4 5NU

FIXED ASSETS

Tangible assets

4

29,589

-

Investment property

5

10,851,768

10,851,768

10,881,357

10,851,768

CURRENT ASSETS

Debtors

6

930,102

860,480

Cash at bank

205,716

298,662

1,135,818

1,159,142

CREDITORS

Amounts falling due within one year

7

3,303,908

3,668,862

NET CURRENT LIABILITIES

(2,168,090

)

(2,509,720

)

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

8,713,267

8,342,048

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

3,161,004

2,789,785

MEMBERS' OTHER INTERESTS

Capital accounts

2,000,000

2,000,000

Revaluation reserve

10

3,552,263

3,552,263

8,713,267

8,342,048

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

3,161,004

2,789,785

Members' other interests

5,552,263

5,552,263

8,713,267

8,342,048

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 22 September 2026 and were signed by:

T E Morris - Designated member

1.	STATUTORY INFORMATION

J3 Business Park Doncaster 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.

The financial statements are presented in Sterling (£), which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

-

the amount of revenue can be measured reliably;

-

it is probable that the company will receive the consideration due under the contract;

-

the stage of completion of the contract at the end of the reporting period can be measured reliably; and

-

the costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Hire purchase and leasing commitments

The assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. The assets form part of the investment property which is included at valuation. In these circumstances the assets held under finance leases are not depreciated.

Financial instruments

The LLP has elected to apply Sections 11 and 12 of RS 102 in respect of financial instruments.

Financial assets and financial liabilities are recognised when the LLP becomes party to the contractual provisions of the instrument.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

102,059

13,251

17,371

132,681

Additions

8,625

24,594

-

33,219

At 31 March 2026

110,684

37,845

17,371

165,900

DEPRECIATION

At 1 April 2025

102,059

13,251

17,371

132,681

Charge for year

1,581

2,049

-

3,630

At 31 March 2026

103,640

15,300

17,371

136,311

NET BOOK VALUE

At 31 March 2026

7,044

22,545

-

29,589

At 31 March 2025

-

-

-

-

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

10,851,768

NET BOOK VALUE

At 31 March 2026

10,851,768

At 31 March 2025

10,851,768

Fair value at 31 March 2026 is represented by:

£

Valuation in 2018

9,630,000

Cost

1,221,768

10,851,768

If investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

7,299,505

7,299,505

Investment property was valued on an open market value basis on 31 March 2018 by the members .

The members consider this value to remain appropriate for the accounts.

6.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

816,707

757,091

Other debtors

51,809

51,809

Prepayments and accrued income

49,128

39,122

917,644

848,022

2026

2025

£

£

Amounts falling due after more than one year:

Other debtors

12,458

12,458

Aggregate amounts

930,102

860,480

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

2,700,000

2,900,000

Trade creditors

438,433

617,096

Social security and other taxes

45,342

35,475

Accruals and deferred income

120,133

116,291

3,303,908

3,668,862

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

2,700,000

2,900,000

Bank loans and overdrafts are secured by a fixed charge on the LLP's investment property.

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2026

2025

£

£

Amounts owed to members in respect of profits

3,161,004

2,789,785

Falling due within one year

3,161,004

2,789,785

Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.

10.

RESERVES

Revaluation

reserve

£

At 1 April 2025

and 31 March 2026

3,552,263