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REGISTERED NUMBER: OC332855 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

ROBSON ASSET MANAGEMENT INTERNATIONAL
LLP

ROBSON ASSET MANAGEMENT INTERNATIONAL
LLP (REGISTERED NUMBER: OC332855)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 September 2024










Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

ROBSON ASSET MANAGEMENT INTERNATIONAL
LLP

GENERAL INFORMATION
for the year ended 30 September 2024







DESIGNATED MEMBERS: J M Robson
J G Robson





REGISTERED OFFICE: Linden House
Linden Close
Tunbridge Wells
Kent
TN4 8HH





REGISTERED NUMBER: OC332855 (England and Wales)





ACCOUNTANTS: BSR Bespoke Chartered Accountants
Linden House
Linden Close
Tunbridge Wells
Kent
TN4 8HH

ROBSON ASSET MANAGEMENT INTERNATIONAL
LLP (REGISTERED NUMBER: OC332855)

BALANCE SHEET
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - -
Investments 5 71 71
71 71

CURRENT ASSETS
Debtors 6 2,661,905 2,664,409
Cash at bank 80 148
2,661,985 2,664,557
CREDITORS
Amounts falling due within one year 7 2,288,999 2,276,793
NET CURRENT ASSETS 372,986 387,764
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

373,057

387,835

ROBSON ASSET MANAGEMENT INTERNATIONAL
LLP (REGISTERED NUMBER: OC332855)

BALANCE SHEET - continued
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
LOANS AND OTHER DEBTS DUE TO
MEMBERS

8

6,025

6,025

MEMBERS' OTHER INTERESTS
Capital accounts 1,700,000 1,700,000
Other reserves (1,332,968 ) (1,318,190 )
373,057 387,835

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 8 6,025 6,025
Members' other interests 367,032 381,810
Amounts due from members 6 (1,861,018 ) (1,861,018 )
(1,487,961 ) (1,473,183 )

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 30 September 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.

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 27 June 2025 and were signed by:





J G Robson - Designated member

ROBSON ASSET MANAGEMENT INTERNATIONAL
LLP (REGISTERED NUMBER: OC332855)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 September 2024


1. STATUTORY INFORMATION

Robson Asset Management International 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.

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

Going concern
After reviewing the LLP's forecasts and projections, the members have a reasonable expectation that the LLP has adequate resources to continue in operational existence for the foreseeable future. The LLP therefore continues to adopt the going concern basis in preparing its financial statements.

Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant & machinery - 33% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Comprehensive Income.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

ROBSON ASSET MANAGEMENT INTERNATIONAL
LLP (REGISTERED NUMBER: OC332855)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024


2. ACCOUNTING POLICIES - continued

Interest income
Interest income is recognised in the Statement of Comprehensive Income using the effective interest method.

Finance costs
Finance costs are charged to the Statement of Comprehensive Income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Debtors
Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2023 - NIL).

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 October 2023
and 30 September 2024 31,269
DEPRECIATION
At 1 October 2023
and 30 September 2024 31,269
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

ROBSON ASSET MANAGEMENT INTERNATIONAL
LLP (REGISTERED NUMBER: OC332855)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024


5. FIXED ASSET INVESTMENTS
Shares in
group
undertaking
£   
COST
At 1 October 2023
and 30 September 2024 71
NET BOOK VALUE
At 30 September 2024 71
At 30 September 2023 71

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 4,852 4,852
Amounts owed by group undertakings 130,559 130,559
Amounts due from members 1,861,018 1,861,018
Other debtors 641,157 641,473
VAT 24,319 26,507
2,661,905 2,664,409

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 74,245 74,246
Amounts owed to group undertakings 1,975,800 1,971,383
Other creditors 234,864 228,364
Accrued expenses 4,090 2,800
2,288,999 2,276,793

8. LOANS AND OTHER DEBTS DUE TO MEMBERS
30.9.24 30.9.23
£    £   
Loans from members 6,025 6,025

Falling due within one year 6,025 6,025

There are no existing restrictions or limitations which impact the ability of the members of the LLP to reduce the amount of Members' other interests.

ROBSON ASSET MANAGEMENT INTERNATIONAL
LLP (REGISTERED NUMBER: OC332855)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024


9. RELATED PARTY DISCLOSURES

At the period end £1,861,018 (2023: £1,861,018) was owed from a designated member. The accrued interest on this loan at the period end amounted to £432,964 (2023: £432,964) all of which has been included within other debtors.

At the period end the Limited Liability Partnership was owed £1,446,084 (2023: £1,446,084) of which £1,315,525 (2023: £1,313,525) is fully provided for by Robson Asset Management Limited, a company in which a member is a director. This balance is included within amounts owed by group undertakings.

At the period end the Limited Liability Partnership was owed £19,021 (2023: £19,337) by RAM Alpine Management Company Limited, a company in which a member is a director. This balance is included within other debtors.

As the period end, the Limited Liability Partnership owed £1,970,300 (2023: £1,965,883) to Robson Asset Management Manco Limited, a subsidiary for which the LLP is the immediate parent undertaking. This balance is included within amounts owed to group undertakings.

At the period end, the Limited Liability Partnership owed £5,500 (2023: £5,500) to RAM JV LLP, a subsidiary for which it is the immediate parent undertaking. This balance is included within amounts owed to group undertakings.

CHARTERED ACCOUNTANTS' REPORT TO THE MEMBERS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
ROBSON ASSET MANAGEMENT INTERNATIONAL
LLP


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 Statement of Comprehensive Income 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 Robson Asset Management International LLP for the year ended 30 September 2024 which comprise the Statement of Comprehensive Income, 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 Robson Asset Management International 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 Robson Asset Management International LLP and state those matters that we have agreed to state to the members of Robson Asset Management International 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 Robson Asset Management International LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Robson Asset Management International 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 loss of Robson Asset Management International LLP. You consider that Robson Asset Management International 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 Robson Asset Management International 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.






BSR Bespoke Chartered Accountants
Linden House
Linden Close
Tunbridge Wells
Kent
TN4 8HH


27 June 2025