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Registered Number: OC305689
England and Wales

 

 

 

DICKENS DEVELOPMENTS (UK) LLP


Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2024

End date: 30 September 2025
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 1,200,146    1,200,195 
1,200,146    1,200,195 
Current assets      
Stocks 4 -    483,343 
Debtors 5 59,174    44,306 
Cash at bank and in hand 14,721    9,158 
73,895    536,807 
Creditors: amount falling due within one year 6 (156,389)   (603,952)
Net current assets (82,494)   (67,145)
 
Total assets less current liabilities 1,117,652    1,133,050 
Creditors: amount falling due after more than one year 7 (1,258,632)   (1,226,635)
Net assets (140,980)   (93,585)
 

Represented by:
Amounts due from members (975,700)   (647,563)
Members' capital 21,131    262,515 
Revaluation Reserves 550,000    550,000 
Other reserves 263,589    (258,537)
834,720    553,978 

(140,980)   (93,585)
 

Total members' interests
Amounts due from members (975,700)   (647,563)
Members' other interests 834,720    553,978 
(140,980)   (93,585)
 


For the year ending 30 September 2025 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 financial statements have been prepared in accordance with the special provisions applicable to LLPs subject to the small LLPs regime.The LLP has opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account under section 444(1) of the Companies Act 2006
These accounts were approved by the members and signed on their behalf by:


.............................................................................
Kathleen Dickens
Designated Member
Date approved by the members: 31 October 2026
1
General Information
Dickens Developments (UK) LLP is a limited liability partnership, registered in England and Wales, under OC305689, at Suite F4 Prospect House, 11 + 13 Lonsdale Gardens, Tunbridge Wells, Kent, TN1 1NU.  The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 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 together, and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
Turnover
Turnover comprises the sale of units of redeveloped real estate (although none sold in the year), ground rents received and the excess of service charges levied over related costs.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery 25%
Investment properties
Investment properties are included in the balance sheet at their open market value at the balance sheet date, as determined by the Members.  The resulting aggregate surplus is transferred to a revaluation reserve.  No depreciation is provided for.  Although this accords with the Financial Reporting Standard for Smaller Entities (effective January 2015), it is a departure from the general requirement of the Companies Act 2006 for all tangible assets to be depreciated.  In the opinion of the Members, compliance with the standard is necessary for the balance sheet to give a true and fair view. 
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the period was 2 (2024 : 2).
3.

Tangible fixed assets

Cost or valuation Investment properties   Plant and machinery etc   Total
  £   £   £
At 01 October 2024 1,200,000    27,888    1,227,888 
Additions -    -    - 
Disposals -    -    - 
At 30 September 2025 1,200,000    27,888    1,227,888 
Depreciation
At 01 October 2024 -    27,693    27,693 
Charge for year -    49    49 
On disposals -    -    - 
At 30 September 2025 -    27,742    27,742 
Net book values
Closing balance as at 30 September 2025 1,200,000    146    1,200,146 
Opening balance as at 01 October 2024 1,200,000    195    1,200,195 


4.

Stocks

2025
£
  2024
£
Stocks -    483,343 
-    483,343 

5.

Debtors: amounts falling due within one year

2025
£
  2024
£
Trade Debtors 31,120    22,474 
Other Debtors 28,054    21,832 
59,174    44,306 

6.

Creditors: amount falling due within one year

2025
£
  2024
£
Trade Creditors 80,968    58,882 
Bank Loans & Overdrafts 15,618    479,019 
Taxation and Social Security 42,034    42,550 
Other Creditors 17,769    23,501 
156,389    603,952 

7.

Creditors: amount falling due after more than one year

2025
£
  2024
£
Bank Loans & Overdrafts 808,478    776,481 
Other Creditors 450,154    450,154 
1,258,632    1,226,635 

2