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Company No: OC377366 (England and Wales)

ROCKRIDGE PARTNERS LLP

Unaudited Financial Statements
For the financial period from 01 November 2023 to 28 February 2025
Pages for filing with the registrar

ROCKRIDGE PARTNERS LLP

Unaudited Financial Statements

For the financial period from 01 November 2023 to 28 February 2025

Contents

ROCKRIDGE PARTNERS LLP

STATEMENT OF FINANCIAL POSITION

As at 28 February 2025
ROCKRIDGE PARTNERS LLP

STATEMENT OF FINANCIAL POSITION (continued)

As at 28 February 2025
Note 28.02.2025 31.10.2023
£ £
Fixed assets
Tangible assets 3 9,149 6,341
9,149 6,341
Current assets
Debtors 4 1,681 1,681
Cash at bank and in hand 11,558 147,470
13,239 149,151
Creditors: amounts falling due within one year 5 ( 22,664) ( 8,069)
Net current (liabilities)/assets (9,425) 141,082
Total assets less current liabilities (276) 147,423
Net (liabilities)/assets attributable to members ( 276) 147,423
Represented by
Loans and other debts due to members after more than one year
Other amounts (276) 147,423
(276) 147,423
Members' other interests
0 0
(276) 147,423
Total members' interests
Loans and other debts due to members (276) 147,423
(276) 147,423

For the financial period ending 28 February 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

Members' responsibilities:

Rockridge Partners LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of Changes in Equity.

The financial statements of Rockridge Partners LLP (registered number: OC377366) were approved and authorised for issue by the Board of Directors on 23 May 2025. They were signed on its behalf by:

Margaret Jane Ryan-Challinor
Designated member
ROCKRIDGE PARTNERS LLP

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 November 2023 to 28 February 2025
ROCKRIDGE PARTNERS LLP

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 November 2023 to 28 February 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Rockridge Partners LLP is a limited liability partnership, incorporated in the United Kingdom under the Limited Liability Partnerships Act 2000 and is registered in England and Wales. The address of the LLP's registered office is Barton End Manor, Shiptons Grave Lane, Horsley, GL6 0QQ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Limited Liability Partnerships Act 2000 as applicable to companies subject to the small companies regime and the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships issued in December 2021 (SORP 2022).

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

In 2025 the directors made the decision that the LLP would cease trading. As a result the financial statements have been prepared on a basis other than the going concern basis of preparation. The directors have included in the financial statements any provision for future costs of terminating the business, which were committed to at the balance sheet date and where appropriate the LLP's assets have been written down to their net realisable value.

Reporting period length

The year end has been extended to 28 February 2025 as the LLP ceased at that date.

These accounts are, therefore, prepared for the 16 months ending 28 February 2025 and current period figures, as a result, are not fully comparable to the prior year figure.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Vehicles 4 years straight line
Office equipment 4 years straight line
Computer equipment 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

Period from
01.11.2023 to
28.02.2025
Year ended
31.10.2023
Number Number
Monthly average number of persons employed by the LLP during the period 2 2

3. Tangible assets

Vehicles Office equipment Computer equipment Total
£ £ £ £
Cost
At 01 November 2023 214,462 74,651 29,330 318,443
Additions 0 1,368 9,130 10,498
Disposals ( 214,462) 0 0 ( 214,462)
At 28 February 2025 0 76,019 38,460 114,479
Accumulated depreciation
At 01 November 2023 214,462 72,456 25,184 312,102
Charge for the financial period 0 2,463 5,227 7,690
Disposals ( 214,462) 0 0 ( 214,462)
At 28 February 2025 0 74,919 30,411 105,330
Net book value
At 28 February 2025 0 1,100 8,049 9,149
At 31 October 2023 0 2,195 4,146 6,341

4. Debtors

28.02.2025 31.10.2023
£ £
Trade debtors 1,681 1,681

5. Creditors: amounts falling due within one year

28.02.2025 31.10.2023
£ £
Trade creditors 15,000 0
Accruals 4,908 4,800
Other creditors 2,756 3,269
22,664 8,069