1 September 2025 false No description of principal activity Taxfiler 2024.6 OC443670business:LimitedLiabilityPartnershipLLP2025-09-012026-08-31 OC4436702025-08-31 OC4436702025-09-012026-08-31 OC443670business:AuditExempt-NoAccountantsReport2025-09-012026-08-31 OC443670business:FilletedAccounts2025-09-012026-08-31 OC4436702026-08-31 OC443670business:PartnerLLP12025-09-012026-08-31 OC443670business:PartnerLLP22025-09-012026-08-31 OC443670business:RegisteredOffice2025-09-012026-08-31 OC4436702025-08-31 OC443670core:WithinOneYear2026-08-31 OC443670core:WithinOneYear2025-08-31 OC443670core:RetainedEarningsAccumulatedLosses2026-08-31 OC443670core:RetainedEarningsAccumulatedLosses2025-08-31 OC443670business:SmallEntities2025-09-012026-08-31 OC443670countries:EnglandWales2025-09-012026-08-31 OC443670core:AdditionsToInvestments2026-08-31 OC443670core:DisposalsRepaymentsInvestments2026-08-31 OC4436702024-09-012025-08-31 iso4217:GBP xbrli:pure
Registered No. OC443670 (England and Wales)
ZENON HANDZEL HOLDINGS LLP Unaudited accounts for the year ended 31 August 2026
ZENON HANDZEL HOLDINGS LLP LLP Information for the year ended 31 August 2026
Designated members
Mr Lech Handzel-Bonavia
Mrs Natasha Harriett Handzel-Bonavia
Registered Number
OC443670 (England and Wales)
Registered Office
Office 1 Winstanley House 4 Market Hill Saffron Walden Essex CB10 1HQ England
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ZENON HANDZEL HOLDINGS LLP Statement of financial position as at 31 August 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Investments
3
188,004 
191,992 
Current assets
Cash at bank and in hand
20,707 
19,022 
Creditors: amounts falling due within one year
4
(520)
(659)
Net current assets
20,187 
18,363 
Net assets attributable to members
208,191 
210,355 
Represented by:
Loans and other debts due to members
5
220,401 
233,510 
Members' other interests
Other reserves
(12,210)
(23,155)
208,191 
210,355 
Total members' interests
Loans and other debts due to members
220,401 
233,510 
Members' other interests
(12,210)
(23,155)
208,191 
210,355 
For the year ending 31 August 2026 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small 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.
These 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.
Approved by the members on 19 October 2026.
Mr Lech Handzel-Bonavia Designated member Limited Liability Partnership Registration No. OC443670
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ZENON HANDZEL HOLDINGS LLP Notes to the Accounts for the year ended 31 August 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.
Presentation currency
The accounts are presented in £ sterling.
Investment property
Investment properties are revalued annually and any surplus or deficit is dealt with through profit and loss. No depreciation is provided in respect of investment properties.
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.
Members' capital
Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital, even if that obligation is conditional.
2
Statutory information
ZENON HANDZEL HOLDINGS LLP is a limited liability partnership, incorporated in England and Wales, registration number OC443670. Its registered office is Office 1, Winstanley House, 4 Market Hill, Saffron Walden, Essex, CB10 1HQ, England.
3
Investments
Other investments 
Cost
£ 
At 1 September 2025
191,992 
Additions
6,012 
Disposals
(10,000)
At 31 August 2026
188,004 
4
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Trade creditors
520 
659 
5
Loans and other debts due to members
2026 
2025 
£ 
£ 
Members' capital classified as a liability
220,401 
233,510 
Amounts falling due within one year
220,401 
233,510 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
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ZENON HANDZEL HOLDINGS LLP Notes to the Accounts for the year ended 31 August 2026
6
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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