REGISTERED NUMBER: SO301739 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ROCKHOPPER SEA KAYAKING LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Benjamin Simon Dodman

Stuart James Hood

REGISTERED OFFICE:

Unit 17 Industrial Estate

Corpach

FORT WILLIAM

Inverness-shire

PH33 7NA

REGISTERED NUMBER:

SO301739 (Scotland)

ACCOUNTANTS:

R A Clement Associates

5 Argyll Square

OBAN

Argyll

PA34 4AZ

FIXED ASSETS

Tangible assets

4

116,863

125,559

CURRENT ASSETS

Debtors

5

-

800

Cash at bank

6,660

8,627

6,660

9,427

CREDITORS

Amounts falling due within one year

6

11,478

11,786

NET CURRENT LIABILITIES

(4,818

)

(2,359

)

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

112,045

123,200

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

112,045

123,200

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

112,045

123,200

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 11 December 2025 and were signed by:

Stuart James Hood - Designated member

1.	STATUTORY INFORMATION

Rockhopper Sea Kayaking LLP is registered in Scotland. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 20% on reducing balance

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 1 (2024 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

84,255

188,190

272,445

Additions

-

2,128

2,128

At 31 March 2025

84,255

190,318

274,573

DEPRECIATION

At 1 April 2024

-

146,886

146,886

Charge for year

-

10,824

10,824

At 31 March 2025

-

157,710

157,710

NET BOOK VALUE

At 31 March 2025

84,255

32,608

116,863

At 31 March 2024

84,255

41,304

125,559

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

800

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Deposits in advance

6,642

8,700

Taxation and social security

813

1,105

Other creditors

4,023

1,981

11,478

11,786

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members would rank after unsecured creditors in the event of a winding -up.