Registered number
OC398992
RJJ Properties LLP
Unaudited Filleted Accounts
31 March 2025

RJJ Properties LLP
Registered number: | OC398992
Balance Sheet
as at 31 March 2025
Notes |  | 2025 |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  | 1,610,000 |  | 1,610,000
Current assets |  |  |  |  |
Debtors | 4 |  | 17,635 |  | 17,192
Cash at bank and in hand |  |  | 32,171 |  | 16,454
|  |  | 49,806 |  | 33,646
Creditors: amounts falling due within one year | 5 |  | (11,473) |  | (13,107)
Net current assets |  |  | 38,333 |  | 20,539
Total assets less current liabilities |  |  | 1,648,333 |  | 1,630,539
Net assets attributable to members | 1,648,333 |  | 1,630,539
Represented by:
Members' other interests
Members' capital classified as equity |  |  | 1,648,333 |  | 1,630,539
|  |  | 1,648,333 |  | 1,630,539
Total members' interests
Members' other interests |  |  | 1,648,333 |  | 1,630,539
|  |  | 1,648,333 |  | 1,630,539
For the year ended 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to 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.
The 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.
These accounts were approved by the members on 31 July 2025 and signed on their behalf by:
P D Rose
Designated member

RJJ Properties LLP
Notes to the Accounts
for the year ended 31 March 2025
1 | Accounting policies
| Basis of preparation
| 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.
| Turnover
| Turnover relates to rent receivable during the period, excluding discounts and value added tax.
| Division of profits
| Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.
| Taxation
| Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.
| Investment property
| Investment properties are shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Members' capital
| Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the LLP | 3 |  | 3
3 | Invetsment property
|  |  |  |  |  |  |  | Land and buildings
£
| Cost
| At 1 April 2024 | 1,610,000
| At 31 March 2025 | 1,610,000
| Depreciation
| At 31 March 2025 | -
| Net book value
| At 31 March 2025 | 1,610,000
| At 31 March 2024 | 1,610,000
| Freehold land and buildings: | 2025 |  | 2024
£ | £
| Historical cost | 1,219,140 |  | 1,219,140
| Cumulative depreciation based on historical cost | - |  | -
|  |  |  |  |  | 1,219,140 |  | 1,219,140
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 3,250 |  | 3,926
| Other debtors | 14,385 |  | 13,266
|  |  |  |  |  | 17,635 |  | 17,192
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Other taxes and social security costs | 198 |  | 795
| Other creditors | 11,275 |  | 12,312
|  |  |  |  |  | 11,473 |  | 13,107
6 | Other information
| RJJ Properties LLP is a limited liability partnership incorporated in England. Its registered office is:
| 1 Cabot House
| Compass Point Business Park
| St. Ives
| Cambs
| PE27 5JL

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