REGISTERED NUMBER: OC374642 (England and Wales)

PJ TASTE LLP

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 202

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

5

DESIGNATED MEMBERS:

C P J Moulam

DESIGNATED MEMBERS:

Mrs G Moulam

DESIGNATED MEMBERS:

J W Fitzpatrick

REGISTERED OFFICE:

54 Staniforth Road

Sheffield

South Yorkshire

S9 3HB

REGISTERED NUMBER:

OC374642 (England and Wales)

ACCOUNTANTS:

Ian R Collins & Co

The Bridge House

Mill Lane

Dronfield

Derbyshire

S18 2XL

FIXED ASSETS

Tangible assets

4

-

2,656

Investment property

5

324,470

324,470

324,470

327,126

CURRENT ASSETS

Debtors

6

-

24,000

Cash at bank and in hand

19,985

2,634

19,985

26,634

CREDITORS

Amounts falling due within one year

7

(2,531

)

(4,021

)

NET CURRENT ASSETS

17,454

22,613

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

341,924

349,739

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

341,924

349,739

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

341,924

349,739

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 30th 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 29th July 2026 and were signed by:

C P J Moulam - Designated member

1.	STATUTORY INFORMATION

PJ Taste 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.

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.

Plant and machinery etc

-

20% on reducing balance

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.

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st May 2025

22,625

Disposals

(22,625

)

At 30th April 2026

-

DEPRECIATION

At 1st May 2025

19,969

Eliminated on disposal

(19,969

)

At 30th April 2026

-

NET BOOK VALUE

At 30th April 2026

-

At 30th April 2025

2,656

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st May 2025

and 30th April 2026

324,470

NET BOOK VALUE

At 30th April 2026

324,470

At 30th April 2025

324,470

The investment property was valued at the year-end by the members. In their opinion, the historical cost of £324,470 reflects the fair value (market value) of the property at 30 April 2026. Consequently, no revaluation adjustment was required for the current financial year. No depreciation is provided in respect of this property.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

24,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

(1

)

66

Taxation and social security

2,007

3,955

Other creditors

525

-

2,531

4,021

8.

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.

9.	RELATED PARTY TRANSACTIONS

During the year the limited liability partnership received rental income to the value of £20,000 (2025: £20,000) from related parties.