Building Block Projects LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC336066 (England and Wales)

Unaudited Financial Statements for the Year Ended 5 April 2026

for

Building Block Projects LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

A M Williams

Building Block Properties (UK) LLP

Mrs S F Williams

REGISTERED OFFICE:

Sovereign House

82 West Street

Rochford

Essex

SS4 1AS

REGISTERED NUMBER:

OC336066 (England and Wales)

FIXED ASSETS

Tangible assets

4

415,541

413,994

CURRENT ASSETS

Debtors

5

32,781

29,214

Cash at bank and in hand

65,770

112,827

98,551

142,041

CREDITORS

Amounts falling due within one year

6

303,868

312,254

NET CURRENT LIABILITIES

(205,317

)

(170,213

)

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO
MEMBERS

210,224

243,781

LOANS AND OTHER DEBTS DUE TO
MEMBERS

7

188,642

171,681

MEMBERS' OTHER INTERESTS

Other reserves

21,582

72,100

210,224

243,781

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

188,642

171,681

Members' other interests

21,582

72,100

Amounts due from members

5

(6,992

)

(5,488

)

203,232

238,293

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 5 April 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 27 October 2026 and were signed by:

A M Williams - Designated member

1.	STATUTORY INFORMATION

Building Block Projects 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.

Corresponding Amounts

In the previous period, the company changed its year end to 5 April and so the corresponding amounts only consist of 340 days, which are not directly comparable to the current year, which relate to a full year.

Turnover

Turnover represents rent and services receivable exclusive of value added tax. Rent is allocated to the profit and loss account on a straight line basis over the period of the lease.

Tangible fixed assets

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

Land and buildings

-

not provided

Plant and machinery etc

-

33% on cost and 25% on reducing balance

The members consider that the leasehold property is maintained in such a state of repair that their residual value is at least equal to the net book value. As a result, no depreciation is charged in the profit and loss account.

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 6 April 2025

410,540

21,923

432,463

Additions

-

2,997

Disposals

-

(5,151

)

(5,151

)

At 5 April 2026

410,540

19,769

430,309

DEPRECIATION

At 6 April 2025

-

18,469

Charge for year

-

1,450

Eliminated on disposal

-

(5,151

)

(5,151

)

At 5 April 2026

-

14,768

NET BOOK VALUE

At 5 April 2026

410,540

5,001

415,541

At 5 April 2025

410,540

3,454

413,994

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.26

5.4.25

£

Other debtors

32,781

29,214

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.26

5.4.25

£

Trade creditors

1,250

157

Amounts owed to participating interests

266,733

267,235

Taxation and social security

3,261

11,986

Other creditors

32,624

32,876

303,868

312,254

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Debts due to members rank equally with other creditors in the event of a winding up.