Registered number
OC445228
RGF Partners LLP
Unaudited Filleted Accounts
31 March 2025

RGF Partners LLP
Registered number: | OC445228
Balance Sheet
as at 31 March 2025
Notes |  | 2025 |  | 2024
£ | £
Current assets |  |  |  |  |
Cash at bank and in hand |  |  | 2,317 |  | 686
Net current assets |  |  | 2,317 |  | 686
Total assets less current liabilities |  |  | 2,317 |  | 686
Net assets attributable to members | 2,317 |  | 686
Represented by:
Members' other interests
Members' capital classified as equity |  |  | 5,255 |  | 1,550
Other reserves |  |  | (2,938) |  | (864)
|  |  | 2,317 |  | 686
|  |  | 2,317 |  | 686
Total members' interests
Members' other interests |  |  | 2,317 |  | 686
|  |  | 2,317 |  | 686
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 26 December 2025 and signed on their behalf by:
J Fourel
Designated member

RGF Partners 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 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| 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.
| 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.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the LLP | 1 |  | 1
3 | Other information
| RGF Partners LLP is a limited liability partnership incorporated in England. Its registered office is:
| 48 Warwick Street
| London
| W1B 5AW

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