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REGISTERED NUMBER: SO301739 (Scotland)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2023 TO 31 MARCH 2024

FOR

ROCKHOPPER SEA KAYAKING LLP

ROCKHOPPER SEA KAYAKING LLP (REGISTERED NUMBER: SO301739)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Period 1 January 2023 to 31 March 2024




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROCKHOPPER SEA KAYAKING LLP

GENERAL INFORMATION
For The Period 1 January 2023 to 31 March 2024







DESIGNATED MEMBERS: Benjamin Simon Dodman
Stuart James Hood





REGISTERED OFFICE: Unit 17 Industrial Estate
Corpach
FORT WILLIAM
Inverness-shire
PH33 7NA





REGISTERED NUMBER: SO301739 (Scotland)





ACCOUNTANTS: R A Clement Associates
5 Argyll Square
OBAN
Argyll
PA34 4AZ

ROCKHOPPER SEA KAYAKING LLP (REGISTERED NUMBER: SO301739)

BALANCE SHEET
31 March 2024

2024 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 125,559 124,567

CURRENT ASSETS
Debtors 5 800 1,834
Cash at bank 8,627 30,931
9,427 32,765
CREDITORS
Amounts falling due within one year 6 11,786 2,088
NET CURRENT (LIABILITIES)/ASSETS (2,359 ) 30,677
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

123,200

155,244

LOANS AND OTHER DEBTS DUE TO
MEMBERS

7

123,200

155,244

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 7 123,200 155,244

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 period ended 31 March 2024.

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.

ROCKHOPPER SEA KAYAKING LLP (REGISTERED NUMBER: SO301739)

BALANCE SHEET - continued
31 March 2024


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 November 2024 and were signed by:





Stuart James Hood - Designated member

ROCKHOPPER SEA KAYAKING LLP (REGISTERED NUMBER: SO301739)

NOTES TO THE FINANCIAL STATEMENTS
For The Period 1 January 2023 to 31 March 2024

1. STATUTORY INFORMATION

Rockhopper Sea Kayaking LLP is registered in Scotland. 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.

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 etc - 25% on reducing balance and 20% on reducing balance

3. EMPLOYEE INFORMATION

The average number of employees during the period was NIL (2022 - NIL).

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023 84,255 175,119 259,374
Additions - 19,613 19,613
Disposals - (6,542 ) (6,542 )
At 31 March 2024 84,255 188,190 272,445
DEPRECIATION
At 1 January 2023 - 134,807 134,807
Charge for period - 13,714 13,714
Eliminated on disposal - (1,635 ) (1,635 )
At 31 March 2024 - 146,886 146,886
NET BOOK VALUE
At 31 March 2024 84,255 41,304 125,559
At 31 December 2022 84,255 40,312 124,567

ROCKHOPPER SEA KAYAKING LLP (REGISTERED NUMBER: SO301739)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Period 1 January 2023 to 31 March 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Trade debtors 800 1,200
Other debtors - 634
800 1,834

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Deposits in advance 8,700 450
Taxation and social security 1,105 -
Other creditors 1,981 1,638
11,786 2,088

7. LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members would rank after unsecured creditors in the event of a winding -up.