Union Central Estates LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC328329 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Union Central Estates LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mr H J Angel

Total Business Limited

REGISTERED OFFICE:

97 Judd Street

London

WC1H 9JG

REGISTERED NUMBER:

OC328329 (England and Wales)

ACCOUNTANTS:

Chris Syrimis & Co

Chartered Certified Accountants

97 Judd Street

London

WC1H 9JG

FIXED ASSETS

Tangible assets

4

61,610

81,910

Investment property

5

3,800,000

3,861,610

3,881,910

CURRENT ASSETS

Debtors

6

215,933

48,493

Cash at bank

800,414

1,030,910

1,016,347

1,079,403

CREDITORS

Amounts falling due within one year

7

128,731

141,427

NET CURRENT ASSETS

887,616

937,976

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,749,226

4,819,886

CREDITORS

Amounts falling due after more than one
year

8

1,725,000

NET ASSETS ATTRIBUTABLE TO
MEMBERS

3,024,226

3,094,886

LOANS AND OTHER DEBTS DUE
TO MEMBERS

9

1,292,273

1,362,933

MEMBERS' OTHER INTERESTS

Revaluation reserve

10

1,731,953

3,024,226

3,094,886

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

1,292,273

1,362,933

Members' other interests

1,731,953

3,024,226

3,094,886

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 19 October 2026 and were signed by:

Mr H J Angel - Designated member

1.	STATUTORY INFORMATION

Union Central Estates 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.

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 and depreciation

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

Fixtures and fittings

-

Straight line over 10 years

Investment property

Investment property are valued on an existing use of open market value basis. Any aggregate surplus or deficit arising from changes in fair value is recognised within net assets attributable to members.

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2025

and 31 March 2026

203,710

DEPRECIATION

At 1 April 2025

121,800

Charge for year

20,300

At 31 March 2026

142,100

NET BOOK VALUE

At 31 March 2026

61,610

At 31 March 2025

81,910

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

3,800,000

NET BOOK VALUE

At 31 March 2026

3,800,000

At 31 March 2025

3,800,000

Investment property is valued by the members at its approximate market value as at 31st March 2026.

Fair value at 31 March 2026 is represented by:

£

Valuation in 2026

1,731,953

Cost

2,068,047

3,800,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

Other debtors

215,933

48,493

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

Other creditors

128,731

141,427

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

31/3/26

31/3/25

£

Bank loans

1,725,000

The bank loan is secured by a fixed and floating charge over the assets of the LLP.

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Drawings are treated as payments on account of profit allocation and are only repayable to the LLP in so far as there are insufficient profits to allocate against such drawings. Any drawings in excess of total profits allocated would be included within 'amounts due from members' within debtors.

10.

RESERVES

Revaluation

reserve

£

At 1 April 2025

and 31 March 2026

1,731,953