1 October 2023 false No description of principal activity Taxfiler 2024.6 OC422251business:LimitedLiabilityPartnershipLLP2023-10-012025-03-31 OC4222512023-09-30 OC4222512023-10-012025-03-31 OC422251business:AuditExemptWithAccountantsReport2023-10-012025-03-31 OC422251business:FilletedAccounts2023-10-012025-03-31 OC4222512025-03-31 OC422251business:PartnerLLP12023-10-012025-03-31 OC422251business:PartnerLLP22023-10-012025-03-31 OC422251business:RegisteredOffice2023-10-012025-03-31 OC4222512023-09-30 OC422251core:WithinOneYear2025-03-31 OC422251core:WithinOneYear2023-09-30 OC422251core:AfterOneYear2025-03-31 OC422251core:AfterOneYear2023-09-30 OC422251core:ShareCapital2025-03-31 OC422251core:ShareCapital2023-09-30 OC422251core:RetainedEarningsAccumulatedLosses2025-03-31 OC422251core:RetainedEarningsAccumulatedLosses2023-09-30 OC422251business:SmallEntities2023-10-012025-03-31 OC422251core:PlantMachinery2023-10-012025-03-31 OC422251core:MotorVehicles2023-10-012025-03-31 OC422251countries:EnglandWales2023-10-012025-03-31 OC422251core:PlantMachinery2023-09-30 OC422251core:MotorVehicles2023-09-30 OC422251core:PlantMachinery2025-03-31 OC422251core:MotorVehicles2025-03-31 OC4222512022-10-012023-09-30 iso4217:GBP xbrli:pure
Registered No. OC422251 (England and Wales)
GRHA LLP Unaudited accounts for the period from 1 October 2023 to 31 March 2025
GRHA LLP LLP Information for the period from 1 October 2023 to 31 March 2025
Designated members
MRS PANNA JOSHI
MR RASHESH JOSHI
Registered Number
OC422251 (England and Wales)
Registered Office
18 BILBROOK LANE FURZTON MILTON KEYNES Buckinghamshire MK4 1LW United Kingdom
Accountants
Arth Limited t/a Alexander Rosse 655 Milton Keynes Business Centre Linford Wood Foxhunter Drive Milton Keynes BUCKS MK14 6GD
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Chartered Accountants' report to the members on the preparation of the unaudited statutory financial statements of GRHA LLP for the period from 1 October 2023 to 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of GRHA LLP for the period from 1 October 2023 to 31 March 2025 as set out on pages 4 - 7 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 at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 2/10 as detailed at icaew.com/compilation.
Arth Limited t/a Alexander Rosse Chartered Accountants 655 Milton Keynes Business Centre Linford Wood Foxhunter Drive Milton Keynes BUCKS MK14 6GD 9 December 2025
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GRHA LLP Statement of financial position as at 31 March 2025
2025 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
3
1,632 
4,248 
Investment property
4
2,830,661 
2,830,661 
2,832,293 
2,834,909 
Current assets
Debtors
- 
1,195 
Cash at bank and in hand
3,746 
2,247 
3,746 
3,442 
Creditors: amounts falling due within one year
5
(122,278)
(56,214)
Net current liabilities
(118,532)
(52,772)
Total assets less current liabilities
2,713,761 
2,782,137 
Creditors: amounts falling due after more than one year
6
(2,351,129)
(2,307,036)
Net assets attributable to members
362,632 
475,101 
Represented by:
Loans and other debts due to members
7
(18,543)
121,045 
Members' other interests
Members' capital classified as equity
273,448 
273,448 
Other reserves
107,727 
80,608 
381,175 
354,056 
362,632 
475,101 
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GRHA LLP Statement of financial position as at 31 March 2025 (continued)
Total members' interests
Loans and other debts due to members
(18,543)
121,045 
Members' other interests
381,175 
354,056 
362,632 
475,101 
For the period 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 9 December 2025.
MR RASHESH JOSHI Designated member Limited Liability Partnership Registration No. OC422251
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GRHA LLP Notes to the Accounts for the period from 1 October 2023 to 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.
Presentation currency
The accounts are presented in £ sterling.
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
20%-25% straight line basis
Motor vehicles
25% straight line basis
2
Statutory information
GRHA LLP is a limited liability partnership, incorporated in England and Wales, registration number OC422251. Its registered office is 18 BILBROOK LANE, FURZTON, MILTON KEYNES, Buckinghamshire, MK4 1LW, United Kingdom.
3
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2023
11,275 
2,500 
13,775 
At 31 March 2025
11,275 
2,500 
13,775 
Depreciation
At 1 October 2023
7,027 
2,500 
9,527 
Charge for the period
2,616 
- 
2,616 
At 31 March 2025
9,643 
2,500 
12,143 
Net book value
At 31 March 2025
1,632 
- 
1,632 
At 30 September 2023
4,248 
- 
4,248 
4
Investment property
2025 
£ 
Fair value at 1 October 2023
2,830,661 
At 31 March 2025
2,830,661 
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GRHA LLP Notes to the Accounts for the period from 1 October 2023 to 31 March 2025
5
Creditors: amounts falling due within one year
2025 
2023 
£ 
£ 
Bank loans and overdrafts
10,005 
10,005 
Trade creditors
41 
6,420 
Taxes and social security costs
(45)
(4)
Other creditors
37,552 
15,066 
Accruals
67,750 
17,752 
Deferred income
6,975 
6,975 
122,278 
56,214 
6
Creditors: amounts falling due after more than one year
2025 
2023 
£ 
£ 
Bank loans
1,975,023 
2,037,536 
Other creditors
376,106 
269,500 
2,351,129 
2,307,036 
7
Loans and other debts due to members
2025 
2023 
£ 
£ 
Members' capital classified as a liability
442,224 
442,224 
Loans from members
(460,767)
(321,179)
(18,543)
121,045 
Amounts falling due within one year
(18,543)
(100)
Amounts falling due after more than one year
- 
121,145 
(18,543)
121,045 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
8
Average number of employees
During the period the average number of employees was 1 (2023: 2).
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