REGISTERED NUMBER: OC416009 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

JHDH PROPERTIES LLP

Page

General Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DESIGNATED MEMBERS:

J M Howard

D J Howard

REGISTERED OFFICE:

11 Orchard Grange

Thornbury

South Gloucestershire

United Kingdom

BS35 1EW

REGISTERED NUMBER:

OC416009 (England and Wales)

ACCOUNTANTS:

Richardson Swift

Chartered Accountants

11 Laura Place

Bath

BA2 4BL

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of JHDH Properties LLP for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet, Reconciliation of Members' Interests and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of JHDH Properties LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of JHDH Properties LLP and state those matters that we have agreed to state to the members of JHDH Properties LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JHDH Properties LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that JHDH Properties LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of JHDH Properties LLP. You consider that JHDH Properties LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of JHDH Properties LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Richardson Swift

Chartered Accountants

11 Laura Place

Bath

BA2 4BL

4 November 2026

FIXED ASSETS

Investment property

4

807,917

830,000

CURRENT ASSETS

Debtors

5

3,136

1,000

Cash at bank

15,981

22,865

19,117

23,865

CREDITORS

Amounts falling due within one year

6

4,071

3,946

NET CURRENT ASSETS

15,046

19,919

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

822,963

849,919

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

15,046

19,919

MEMBERS' OTHER INTERESTS

Capital accounts

807,917

830,000

822,963

849,919

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

15,046

19,919

Members' other interests

807,917

830,000

Amounts due from members

5

(2,236

)

(1,000

)

820,727

848,919

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.

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 4 November 2026 and were signed by:

J M Howard - Designated member

D J Howard - Designated member

1.	STATUTORY INFORMATION

JHDH Properties 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.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, loans from banks and other third parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount the company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Members' capital and repayment of capital

The members have contributed to capital in proportions specified in the members' agreement. No member shall have an obligation to pay back to the Partnership any profits of the Partnership standing to the debit of the Current Account of that Member, otherwise than is required by law.

Any outgoing members are entitled to their capital and any withdrawn balance of their profit share, therefore, members' capital is included within loans and other debts due to members.

Each member shall be paid on account of his share of profits such sum as the designated members may from time to time determine. In the event of any capital profits from a sale or other disposal of the assets of the Partnership, capital profits shall be allocated to the Members in accordance with their Capital Income Percentage.

3.	EMPLOYEE INFORMATION

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

830,000

Impairments

(22,083

)

At 31 March 2026

807,917

NET BOOK VALUE

At 31 March 2026

807,917

At 31 March 2025

830,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2024

640,000

Valuation in 2025

190,000

Valuation in 2026

(22,083

)

807,917

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

2026

2025

£

£

Cost

595,000

595,000

The investment properties were valued on an open market basis on 31 March 2026 by various estate agents .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

3,136

1,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other creditors

4,071

3,946

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2026

2025

£

£

Amounts owed to members in respect of profits

15,046

19,919

Falling due within one year

15,046

19,919

Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.

8.	NON DISTRIBUTABLE RESERVES

Included in reserves are £212,917 (2025: £235,000) which are non distributable.