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REGISTERED NUMBER: OC417820 (England and Wales)















Financial Statements for the Year Ended 31 March 2025

for

RDR Estates Limited Liability
Partnership

RDR Estates Limited Liability
Partnership (Registered number: OC417820)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


RDR Estates Limited Liability
Partnership

General Information
for the Year Ended 31 March 2025







DESIGNATED MEMBERS: R D Roskilly
Mrs E Z Roskilly





REGISTERED OFFICE: 42 Market Jew Street
Penzance
Cornwall
TR18 2HY





REGISTERED NUMBER: OC417820 (England and Wales)





ACCOUNTANTS: Sovereign Accounting Solutions
Chartered Accountants and Business Advisers
Unit 9
Moorland Road Industrial Park
Moorland Road, Indian Queens
St Columb
Cornwall
TR9 6FB

RDR Estates Limited Liability
Partnership (Registered number: OC417820)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 232,000 224,487
Tangible assets 5 29,234 37,661
261,234 262,148

CURRENT ASSETS
Debtors 6 1,274 1,130
Cash at bank 7,862 5,274
9,136 6,404
CREDITORS
Amounts falling due within one year 7 19,216 19,729
NET CURRENT LIABILITIES (10,080 ) (13,325 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

251,154

248,823

CREDITORS
Amounts falling due after more than one
year

8

14,380

22,569
NET ASSETS ATTRIBUTABLE TO
MEMBERS

236,774

226,254

RDR Estates Limited Liability
Partnership (Registered number: OC417820)

Balance Sheet - continued
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
LOANS AND OTHER DEBTS DUE TO
MEMBERS

9

4,774

2,254

MEMBERS' OTHER INTERESTS
Revaluation reserve 10 232,000 224,000
236,774 226,254

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 9 4,774 2,254
Members' other interests 232,000 224,000
236,774 226,254

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 2025.

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 19 August 2025 and were signed by:





R D Roskilly - Designated member

RDR Estates Limited Liability
Partnership (Registered number: OC417820)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

RDR Estates Limited Liability Partnership 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.

Goodwill
Goodwill will be revalued annually and due to the policy of revaluation the members have decided that the policy of amortisation will be postponed at this present time.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

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 15% on reducing balance

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2024 - 2 ) .

RDR Estates Limited Liability
Partnership (Registered number: OC417820)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST OR VALUATION
At 1 April 2024 224,000 2,436 226,436
Revaluations 8,000 - 8,000
At 31 March 2025 232,000 2,436 234,436
AMORTISATION
At 1 April 2024 - 1,949 1,949
Charge for year - 487 487
At 31 March 2025 - 2,436 2,436
NET BOOK VALUE
At 31 March 2025 232,000 - 232,000
At 31 March 2024 224,000 487 224,487

Cost or valuation at 31 March 2025 is represented by:

Other
intangible
Goodwill assets Totals
£    £    £   
Valuation in 2022 161,000 - 161,000
Valuation in 2024 63,000 - 63,000
Valuation in 2025 8,000 - 8,000
Cost - 2,436 2,436
232,000 2,436 234,436

RDR Estates Limited Liability
Partnership (Registered number: OC417820)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 53,561
Additions 2,521
Disposals (2,364 )
At 31 March 2025 53,718
DEPRECIATION
At 1 April 2024 15,900
Charge for year 9,730
Eliminated on disposal (1,146 )
At 31 March 2025 24,484
NET BOOK VALUE
At 31 March 2025 29,234
At 31 March 2024 37,661

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors - 766
Other debtors 1,274 364
1,274 1,130

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 2,913 2,961
Hire purchase contracts 5,399 5,399
Trade creditors 155 713
Taxation and social security 7,981 8,028
Other creditors 2,768 2,628
19,216 19,729

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans 432 3,223
Hire purchase contracts 13,948 19,346
14,380 22,569

RDR Estates Limited Liability
Partnership (Registered number: OC417820)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

9. LOANS AND OTHER DEBTS DUE TO MEMBERS

In the event of a winding up, members’ other reserves rank after unsecured creditors. Loans and other debts due to members rank pari passu with unsecured creditors in the event of a winding up. There is no formal restriction on the ability of the LLP to reduce the amount of members’ other interests.

10. RESERVES
Revaluation
reserve
£   
At 1 April 2024 224,000
Goodwill 8,000
At 31 March 2025 232,000