Rooido Content Marketing LLP

	Page
Balance Sheet	1—2
Reconciliation of Members' Interests	3—4
Notes to the Financial Statements	4—5

Registered number: OC426754

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		633		-

			633		-
CURRENT ASSETS
Debtors	5	50,955		83,668
Cash at bank and in hand		4,291		2,850

		55,246		86,518
NET CURRENT ASSETS (LIABILITIES)			55,246		86,518

TOTAL ASSETS LESS CURRENT LIABILITIES			55,879		86,518

NET ASSETS ATTRIBUTABLE TO MEMBERS			55,879		86,518

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		55,879		86,518

			55,879		86,518

			55,879		86,518

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			55,879		86,518

			55,879		86,518

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Rooido Content Marketing LLP

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 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 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (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 LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

The financial statements were approved by the members on 14 November 2025 and were signed on their behalf by:

Hazelwood Holdings 1978 Limited

Designated Member

The notes on pages 4 to 5 form part of these financial statements.

	EQUITY	DEBT
	Members' other interests	Loans and other debts due to members less any amounts due from members in debtors
	Other Reserves	Other amounts	Total members' interest
	£	£	£
Amounts due to members	-	63,885	-

Balance at 1 October 2023	-	63,885	63,885
Profit/(loss) for the financial year available for discretionary division among members	207,509	-	207,509

Members' interests after profit/(loss) for the year	207,509	63,885	271,394
Other divisions of profits (losses)	(207,509)	207,509	-
Drawings	-	(184,876)	(184,876)

Amounts due to members	-	86,518	-

As at 30 September 2024 and 1 October 2024	-	86,518	86,518


Profit/(loss) for the financial year available for discretionary division among members	173,812	-	173,812

Members' interests after profit/(loss) for the year	173,812	86,518	260,330
Other divisions of profits (losses)	(173,812)	173,812	-
Drawings	-	(204,451)	(204,451)

Amounts due to members	-	55,879	-

As at 30 September 2025	-	55,879	55,879

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Rooido Content Marketing LLP

Notes to the Financial Statements

For The Year Ended 30 September 2025

1. General Information

Rooido Content Marketing LLP is a limited liability partnership, incorporated in England & Wales, registered number OC426754 . The Registered Office is Suite 7, 2 Park Court, Premier Way, Romsey, Hampshire, SO51 9DH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% Straight line

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 October 2024	-
Additions	661

As at 30 September 2025	661

Depreciation
As at 1 October 2024	-
Provided during the period	28

As at 30 September 2025	28

Net Book Value
As at 30 September 2025	633

As at 1 October 2024	-

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Rooido Content Marketing LLP

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	50,955	83,668

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