REGISTERED NUMBER: OC452777 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

LUXURY CHARTER & HIRE LLP

Page

General Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mr K K Chopra

Mrs H G Mikkelsen-Chopra

REGISTERED OFFICE:

51 Tallon Road

Hutton

Brentwood

Essex

CM13 1TG

REGISTERED NUMBER:

OC452777 (England and Wales)

ACCOUNTANTS:

Raffingers Holdings Limited

Chartered Accountants

19-20 Bourne Court

Southend Road

Woodford Green

Essex

IG8 8HD

FIXED ASSETS

Tangible assets

4

786,619

1,048,825

CURRENT ASSETS

Debtors

404,653

190,382

Cash at bank

2,532

3,277

407,185

193,659

CREDITORS

Amounts falling due within one year

86,668

86,668

NET CURRENT ASSETS

320,517

106,991

TOTAL ASSETS LESS CURRENT LIABILITIES

1,107,136

1,155,816

CREDITORS

Amounts falling due after more than one year

5

939,493

967,589

NET ASSETS ATTRIBUTABLE TO MEMBERS

167,643

188,227

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

167,643

188,227

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

167,643

188,227

Amounts due from members

(387,103

)

(190,382

)

(219,460

)

(2,155

)

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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

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 15 October 2026 and were signed by:

Mr K K Chopra - Designated member

1.	STATUTORY INFORMATION

Luxury Charter & Hire LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The members continue to adopt the going concern basis in preparing the financial statements which assumes that the LLP will continue in operation for the foreseeable future. The members are of the opinion that the company will be able to meet any liabilities as and when due with the continued support of the members.

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

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

Plant and machinery

-

25% on reducing balance

Short term creditors

Short term creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently,they are measured at amortised cost using the effective interest rate method, less impairment.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

and 31 March 2026

1,398,434

DEPRECIATION

At 1 April 2025

349,609

Charge for year

262,206

At 31 March 2026

611,815

NET BOOK VALUE

At 31 March 2026

786,619

At 31 March 2025

1,048,825

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2026

2025

£

£

Repayable by instalments

Bank loans

600,021

628,117

6.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

1,024,361

1,052,457

The bank loans are secured over the assets to which they relate.

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members are unsecured.

8.	RELATED PARTY DISCLOSURES

At the balance sheet date, the LLP was owed £17,550 by Sideline Design Limited, a related party by virtue of common directorships.

Luxury Charter LLP received income of £17,550 from its related party, Sideline Design Ltd, in respect of the motor yacht.