REGISTERED NUMBER: OC329834 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Roi Projects LLP

Page

General Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

S Leigh

C J H Rivers

Step Three Construction Limited

REGISTERED OFFICE:

Stanley House

49 Dartford Road

Sevenoaks

Kent

TN13 3TE

REGISTERED NUMBER:

OC329834 (England and Wales)

ACCOUNTANTS:

ah partnership

Chartered Accountants

Stanley House

49 Dartford Road

Sevenoaks

Kent

TN13 3TE

FIXED ASSETS

Tangible assets

4

7,926

9,445

CURRENT ASSETS

Stocks

90,000

90,000

Debtors

5

57,830

35,829

147,830

125,829

CREDITORS

Amounts falling due within one year

6

85,819

72,367

NET CURRENT ASSETS

62,011

53,462

TOTAL ASSETS LESS CURRENT LIABILITIES

69,937

62,907

CREDITORS

Amounts falling due after more than one year

7

2,784

12,730

NET ASSETS ATTRIBUTABLE TO MEMBERS

67,153

50,177

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

67,153

50,177

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

67,153

50,177

Amounts due from members

5

(20,547

)

(20,863

)

46,606

29,314

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 23 December 2025 and were signed by:

C J H Rivers - Designated member

1.	STATUTORY INFORMATION

Roi Projects LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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

-

33% on reducing balance, 25% on reducing balance and 15% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

43,053

DEPRECIATION

At 1 April 2024

33,608

Charge for year

1,519

At 31 March 2025

35,127

NET BOOK VALUE

At 31 March 2025

7,926

At 31 March 2024

9,445

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

57,830

35,829

Included within other debtors are loans made to C Rivers (a partner of the LLP) of £28,991. This amount is due to be settled via repayments to the LLP.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

28,019

17,479

Trade creditors

3,842

4,400

Taxation and social security

7,040

3,593

Other creditors

46,918

46,895

85,819

72,367

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

2,784

12,730

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank pari passu with unsecured creditors. Members' other interests rank pari passu with unsecured creditors.

9.	RELATED PARTY DISCLOSURES

As at 31 March 2025, the LLP was owed £10,013 (2024: £9,776) by Step Three Construction Limited, a company owned and directed by members of the LLP.

Included within income are management charges to Step Three Construction Limited of £72,698.

As at 31 March 2025, the LLP owed £41,531 (2024: £41,531) to Amber Creative Limited, a company owned and directed by a member of the LLP.

As at 31 March 2025, the LLP owed £243 (2024: £243) to Amber Creative (GFL) Limited, a company owned and directed by a member of the LLP.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the designated members.