REGISTERED NUMBER: OC443915 (England and Wales)

Hira Portfolio LLP

Unaudited Financial Statements for the Year Ended 28 February 2026

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

5

DESIGNATED MEMBERS:

Mrs S S Hira

Mr R Hira

REGISTERED OFFICE:

27 Parrys Close

Stoke Bishop

Bristol

BS9 1AW

REGISTERED NUMBER:

OC443915 (England and Wales)

ACCOUNTANTS:

Morgan Accountancy Solutions Ltd

Chartered Certified Accountants

Suite 16, Enterprise House

Telford Road

Bicester

Oxon

OX26 4LD

FIXED ASSETS

Investment property

4

653,000

640,000

CURRENT ASSETS

Debtors

5

1,651

1,525

Cash at bank

355

1,618

2,006

3,143

CREDITORS

Amounts falling due within one year

6

3,520

20,664

NET CURRENT LIABILITIES

(1,514

)

(17,521

)

TOTAL ASSETS LESS CURRENT LIABILITIES

651,486

622,479

CREDITORS

Amounts falling due after more than one year

7

366,875

367,148

NET ASSETS ATTRIBUTABLE TO MEMBERS

284,611

255,331

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

85,741

56,461

MEMBERS' OTHER INTERESTS

Capital accounts

198,870

198,870

284,611

255,331

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

85,741

56,461

Members' other interests

198,870

198,870

284,611

255,331

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 28 February 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 3 November 2026 and were signed by:

Mrs S S Hira - Designated member

Mr R Hira - Designated member

1.	STATUTORY INFORMATION

Hira Portfolio 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.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 4 (2025 - 4 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

640,000

Revaluations

13,000

At 28 February 2026

653,000

NET BOOK VALUE

At 28 February 2026

653,000

At 28 February 2025

640,000

Fair value at 28 February 2026 is represented by:

£

Valuation in 2024

10,000

Valuation in 2025

20,000

Valuation in 2026

13,000

Cost

610,000

653,000

If the investment properties had not been revalued they would have been included at the following historical cost:

2026

2025

£

£

Cost

610,000

610,000

The investment properties were valued on an open market basis on 28 February 2026 by the designated members .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

1,651

1,525

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other creditors

3,520

20,664

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

366,875

367,148

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

366,875

367,148

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.