Registration number:
JTTR Oakmere LLP
for the Year Ended 31 March 2026
JTTR Oakmere LLP
Contents
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Limited liability partnership information |
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Abridged Financial Statements |
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Abridged Balance Sheet |
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Notes to the Abridged Financial Statements |
JTTR Oakmere LLP
Limited liability partnership information
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Designated members |
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Members |
Mr RJ Hudson Miss TE Hudson |
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Registered office |
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Accountants |
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JTTR Oakmere LLP
(Registration number: OC374278)
Abridged Balance Sheet as at 31 March 2026
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Note |
2026 |
2025 |
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Fixed assets |
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Tangible assets |
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Current assets |
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Cash and short-term deposits |
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Prepayments and accrued income |
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Creditors: Amounts falling due within one year |
( |
( |
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Net current assets |
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Total assets less current liabilities |
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Creditors: Amounts falling due after more than one year |
- |
( |
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Accruals and deferred income |
( |
( |
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Net assets attributable to members |
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Represented by: |
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Members’ other interests |
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Members' capital classified as equity |
1,527,241 |
1,554,409 |
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Other reserves |
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1,751,934 |
1,745,656 |
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1,751,934 |
1,745,656 |
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Total members' interests |
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Equity |
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1,751,934 |
1,745,656 |
For the year ending 31 March 2026 the limited liability partnership was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied to limited liability partnerships, relating to small entities.
These financial statements have been prepared and delivered in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime. As permitted by section 444 (5A) of the Companies Act 2006, the members have not delivered to the registrar a copy of the Profit and Loss Account.
The members acknowledge their responsibilities for complying with the requirements of the Act, as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 with respect to accounting records and the preparation of accounts.
JTTR Oakmere LLP
(Registration number: OC374278)
Abridged Balance Sheet as at 31 March 2026
The financial statements of JTTR Oakmere LLP (registered number OC374278) were approved by the
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JTTR Oakmere LLP
Notes to the Abridged Financial Statements for the Year Ended 31 March 2026
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Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.
General information and basis of accounting
The limited liability partnership is incorporated in England & Wales under the Limited Liability Partnership Act 2000. The address of the registered office is given on the limited liability partnership information page. The nature of the limited liability partnership’s operations and its principal activities are given in the members’ report.
These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The functional currency of JTTR Oakmere LLP is considered to be pounds sterling because that is the currency of the primary economic environment in which the limited liability partnership operates. Foreign operations are included in accordance with the policies set out below.
Revenue recognition
Revenue is recognised to the extent that the limited liability partnership obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales tax or duty.
Members' remuneration and division of profits
The limited liability partnership agreement provides that fixed amounts, determined for each member each year, be paid to members, irrespective of the profits of the partnership. If paid, these amounts would be included within members’ remuneration charged to the profit and loss account.
A member's share of the profit or loss for the year is accounted for as an allocation of profits. Unallocated profits and losses are included within 'other reserves'.
Taxation
The taxation payable on the partnership's profits is the personal liability of the members, although payment of such liabilities is administered by the partnership on behalf of its members. Consequently, neither partnership taxation nor related deferred taxation is accounted for in these financial statements. Sums set aside in respect of members' tax obligations are included in the balance sheet within loans and other debts due to members, or are set against amounts due from members as appropriate.
other taxes policy
Tangible fixed assets
Individual fixed assets are initially recorded at cost.
JTTR Oakmere LLP
Notes to the Abridged Financial Statements for the Year Ended 31 March 2026
Depreciation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
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Asset class |
Depreciation method and rate |
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Furniture and fittings |
20% reducing balance |
Trade debtors
Trade debtors are amounts due from tenants for rental in the ordinary course of business.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Members' interests
Amounts due to members after more than one year comprise provisions for annuities to current members and certain loans from members which are not repayable within twelve months of the balance sheet date.
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Particulars of employees |
The average number of persons employed by the limited liability partnership during the year was
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Tangible fixed assets |
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Total |
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Cost |
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At 1 April 2025 |
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At 31 March 2026 |
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Depreciation |
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At 1 April 2025 |
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Charge for the year |
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At 31 March 2026 |
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Net book value |
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At 31 March 2026 |
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At 31 March 2025 |
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Control |
The members are the controlling party by virtue of their controlling interest in the limited liability partnership. The ultimate controlling party is the same as the controlling party.