Registered No. OC352032 (England and Wales)
Lloyd-roberts Investments Llp
Unaudited accounts
for the year ended 31 March 2025
Lloyd-roberts Investments Llp
LLP Information
for the year ended 31 March 2025
Designated members
Mr George Lloyd-Roberts
Registered Number
OC352032 (England and Wales)
Registered Office
Unit 1 Downs Farm
Reigate Road
Ewell
Epsom
Surrey
KT17 3BY
United Kingdom
Accountants
Warwick McArdle
55 Ellerton Road
London
SW18 3NQ
Lloyd-roberts Investments Llp
Statement of financial position
as at 31 March 2025
Cash at bank and in hand
30,511
2,876
Creditors: amounts falling due within one year
(11,995)
(7,003)
Net current assets
22,382
4,316
Total assets less current liabilities
22,935
4,970
Creditors: amounts falling due after more than one year
(16,065)
(22,951)
Net assets/(liabilities) attributable to members
6,870
(17,981)
Loans and other debts due to members
6,870
(17,981)
Loans and other debts due to members
6,870
(17,981)
For the year ending 31 March 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 1 September 2025.
Henry Lloyd-Roberts
Designated member
Limited Liability Partnership Registration No. OC352032
Lloyd-roberts Investments Llp
Notes to the Accounts
for the year ended 31 March 2025
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Where the LLP enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a 'finance lease'. The asset is recorded in the balance sheet as a tangible fixed asset and is depreciated over its estimated useful life or the term of the lease, whichever is shorter. Future instalments under such leases, net of finance charges, are included within creditors. Rentals payable are apportioned between the finance element, which is charged to the profit and loss account, and the capital element which reduces the outstanding obligation for future instalments.
All other leases are accounted for as 'operating leases' and the rental charges are charged to the profit and loss account on a straight line basis over the life of the lease.
Rents receivable on the freehold investment property under the terms of the operating lease are included in the profit and loss account on a receivable basis.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Remuneration paid to members under a contract of employment is included as an expense in the profit and loss account. Other fixed amounts paid to members are also included within members' remuneration treated as an expense.
Members are expected to subscribe a minimum amount of capital and may be invited to contribute more. On retirement, all capital is repaid to the member concerned.
Members' shares in the profit or loss for the year available for discretionary division among the members are accounted for as an allocation of that balance. Allocated balances are split between the members with any unallocated balances being included within 'Other reserves'. Members are permitted to make drawings in anticipation of that allocation, subject to the agreement of the other members.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reduding balance
Lloyd-roberts Investments Llp
Notes to the Accounts
for the year ended 31 March 2025
Lloyd-roberts Investments Llp is a limited liability partnership, incorporated in England and Wales, registration number OC352032. Its registered office is Unit 1 Downs Farm, Reigate Road, Ewell, Epsom, Surrey, KT17 3BY, United Kingdom.
3
Tangible fixed assets
Plant & machinery
4
Investments
Other investments
5
Creditors: amounts falling due within one year
2025
2024
Taxes and social security costs
8,255
4,664
6
Creditors: amounts falling due after more than one year
2025
2024
7
Loans and other debts due to members
2025
2024
Loans from members
6,870
(17,981)
Amounts falling due within one year
6,870
(17,981)
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
Lloyd-roberts Investments Llp
Notes to the Accounts
for the year ended 31 March 2025
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).