THE DOVE PIER LLP - Filleted accounts

Registered number

OC434434

THE DOVE PIER LLP

Unaudited Filleted Accounts

31 March 2026

THE DOVE PIER LLP
Registered number:		OC434434
Balance Sheet
as at 31 March 2026
Notes		2026		2025
£			£
Fixed assets
Tangible assets	3	19,804		20,321
Current assets
Debtors	4	7,766		27,954
Cash at bank and in hand		95,098		24,060
		102,864		52,014

Creditors: amounts falling due within one year	5	(50,307)		(70,025)

Net current assets/(liabilities)		52,557		(18,011)

Total assets less current liabilities		72,361		2,310

Net assets attributable to members		72,361		2,310

Represented by:
Loans and other debts due to members	6	60		10

Members' other interests
Other reserves		72,301		2,300

		72,361		2,310

Total members' interests
Loans and other debts due to members	6	60		10
Members' other interests		72,301		2,300
		72,361		2,310

For the year ended 31 March 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 12 October 2026 and signed on their behalf by:



….......................................		….......................................
S Butcher		T D Everett
Designated member		Designated member



….......................................		….......................................
T S R Chalmers		X A Church
Non designated member		Non designated member

THE DOVE PIER LLP
Notes to the Accounts
for the year ended 31 March 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 the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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:

	Leasehold improvements	over the lease term ( 50 years)
	Fixtures, fittings, tools and equipment	25% Straight Line & Reducing basis

	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.

	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.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the LLP's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the LLP			-		-


3	Tangible fixed assets
		Leasehold improvements		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 April 2025	21,673		12,835		34,508
	At 31 March 2026	21,673		12,835		34,508

	Depreciation
	At 1 April 2025	1,491		12,696		14,187
	Charge for the year	433		84		517
	At 31 March 2026	1,924		12,780		14,704

	Net book value
	At 31 March 2026	19,749		55		19,804
	At 31 March 2025	20,182		139		20,321


4	Debtors			2026		2025
£					£

	Trade debtors			4,630		9,248
	Vat debtor			18		627
	Other debtors			3,118		18,079
				7,766		27,954


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			27,676		42,968
	Other creditors			22,631		27,057
				50,307		70,025


6	Total members' interests			2026		2025
£					£

	Loans from members			60		10

	Amounts falling due within one year			60		10

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


7	Other information

	THE DOVE PIER LLP is a limited liability partnership incorporated in England. Its registered office is:
	The Dove Pier
	Lower Mall
	London
	W6 9DJ