| Antona (2008) LLP |
| Registered number: |
OC337597 |
| Balance Sheet |
| as at 5 April 2026 |
| Notes |
|
2026 |
|
2025 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
1,373,297 |
|
2,614,376 |
|
|
|
|
|
|
| Current assets |
| Debtors |
4 |
|
7,869 |
|
63,625 |
| Cash at bank and in hand |
|
|
24,916 |
|
21,748 |
|
|
|
32,785 |
|
85,373 |
|
| Creditors: amounts falling due within one year |
5 |
|
(15,517) |
|
(16,950) |
|
| Net current assets |
|
|
17,268 |
|
68,423 |
|
|
|
|
|
|
| Total assets less current liabilities |
|
|
1,390,565 |
|
2,682,799 |
|
| Creditors: amounts falling due after more than one year |
6 |
|
(392,700) |
|
(1,226,336) |
|
|
| Net assets attributable to members |
997,865 |
|
1,456,463 |
|
|
|
|
|
|
| Represented by: |
| Loans and other debts due to members |
8 |
|
613,180 |
|
1,071,778 |
|
|
|
|
|
|
| Members' other interests |
| Revaluation reserve |
|
|
384,685 |
|
384,685 |
|
|
|
997,865 |
|
1,456,463 |
|
|
|
|
|
|
| Total members' interests |
| Loans and other debts due to members |
8 |
|
613,180 |
|
1,071,778 |
| Members' other interests |
|
|
384,685 |
|
384,685 |
|
|
|
|
997,865 |
|
1,456,463 |
|
|
|
|
|
|
| For the year ended 5 April 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to LLPs). |
| The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
| These accounts were approved by the members on 9 October 2026 and signed on their behalf by: |
|
|
| Thomas Mairs |
| Designated member |
|
| Antona (2008) LLP |
| Notes to the Accounts |
| for the year ended 5 April 2026 |
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships. |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from renting properties. Turnover is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the period a property has been rented to date to the total contract length. |
|
|
Division of profits |
|
Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account. |
|
|
Taxation |
|
Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Freehold buildings |
Nil |
|
Plant and machinery |
10% - 25% straight line |
|
Fixtures, fittings, tools and equipment |
25% straight line |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Provisions |
|
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
|
|
Members' capital |
|
Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional. |
|
|
| 2 |
Employees |
2026 |
|
2025 |
| Number |
Number |
|
|
Average number of persons employed by the LLP |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
Land and buildings |
|
Plant and machinery etc |
|
Motor vehicles |
|
Total |
| £ |
£ |
£ |
£ |
|
Cost |
|
At 6 April 2025 |
2,553,578 |
|
105,009 |
|
43,000 |
|
2,701,587 |
|
Additions |
1,034 |
|
679 |
|
2,450 |
|
4,163 |
|
Disposals |
(1,213,223) |
|
(38,892) |
|
- |
|
(1,252,115) |
|
At 5 April 2026 |
1,341,389 |
|
66,796 |
|
45,450 |
|
1,453,635 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 6 April 2025 |
- |
|
44,211 |
|
43,000 |
|
87,211 |
|
Charge for the year |
- |
|
5,683 |
|
613 |
|
6,296 |
|
On disposals |
- |
|
(13,169) |
|
- |
|
(13,169) |
|
At 5 April 2026 |
- |
|
36,725 |
|
43,613 |
|
80,338 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 5 April 2026 |
1,341,389 |
|
30,071 |
|
1,837 |
|
1,373,297 |
|
At 5 April 2025 |
2,553,578 |
|
60,798 |
|
- |
|
2,614,376 |
|
|
|
|
|
|
|
|
|
|
|
Freehold land and buildings: |
2026 |
|
2025 |
| £ |
£ |
|
Historical cost |
956,704 |
|
956,704 |
|
Cumulative depreciation based on historical cost |
- |
|
- |
|
|
|
|
|
|
956,704 |
|
956,704 |
|
|
|
|
|
|
|
|
|
|
| 4 |
Debtors |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade debtors |
- |
|
44,944 |
|
Other debtors |
7,869 |
|
18,681 |
|
|
|
|
|
|
7,869 |
|
63,625 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade creditors |
- |
|
6,918 |
|
Other taxes and social security costs |
4 |
|
- |
|
Other creditors |
15,513 |
|
10,032 |
|
|
|
|
|
|
15,517 |
|
16,950 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due after one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Bank loans |
392,700 |
|
1,226,336 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Loans |
2026 |
|
2025 |
| £ |
£ |
|
Creditors include: |
|
Amounts payable otherwise than by instalment falling due for payment after more than five years |
|
392,700 |
|
1,226,424 |
|
|
|
|
|
|
392,700 |
|
1,226,424 |
|
|
|
|
|
|
|
|
|
|
|
Secured bank loans |
392,700 |
|
1,226,424 |
|
|
|
|
|
|
|
|
|
|
The interest only loan is secured on 16a Pomona Street which is a property owed by the Limited Liability Partnership. |
|
| 8 |
Loans and other debts due to members |
2026 |
|
2025 |
| £ |
£ |
|
|
Loans from members |
(973,962) |
|
(50,794) |
|
Amounts due to members in respect of profits |
1,587,142 |
|
1,122,572 |
|
|
|
|
|
|
613,180 |
|
1,071,778 |
|
|
|
|
|
|
|
|
|
|
Amounts falling due within one year |
613,180 |
|
1,071,778 |
|
|
|
|
|
|
|
|
|
|
Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up. |
|
|
| 9 |
Revaluation reserve |
2026 |
|
2025 |
| £ |
£ |
|
|
At 6 April 2025 |
384,685 |
|
384,685 |
|
|
At 5 April 2026 |
384,685 |
|
384,685 |
|
|
|
|
|
|
|
|
|
|
The property 16a Pomona Street was revalued in January 2024 at open market value on a comparable basis by D & G Surveying Services Limited. |
|
| 10 |
Controlling party |
|
|
The ultimate controlling party is Mr T Mairs. |
|
|
| 11 |
Other information |
|
|
Antona (2008) LLP is a limited liability partnership incorporated in England. Its registered office is: |
|
255 Poulton Road |
|
Wallasey |
|
Wirral |
|
CH44 4BT |