REGISTERED NUMBER: OC393153 (England and Wales)

REPORT OF THE MEMBERS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

RSKB HOLDINGS LLP

Page

General Information

1

Report of the Members

2

Profit and loss account

3

Balance Sheet

4

Reconciliation of Members' Interests

6

Notes to the Financial Statements

8

DESIGNATED MEMBERS:

K K Bohara

R Sepehrara

P K Solanki

REGISTERED OFFICE:

The Old Council Chambers

Halford Street

Tamworth

Staffordshire

B79 7RB

REGISTERED NUMBER:

OC393153 (England and Wales)

ACCOUNTANTS:

Philip Barnes & Co Limited

Chartered Accountants

The Old Council Chambers

Halford Street

Tamworth

Staffordshire

B79 7RB

The members present their report with the financial statements of the LLP for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of holding company.

DESIGNATED MEMBERS

The designated members during the year under review were:

K K Bohara

R Sepehrara

P K Solanki

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £167,879 (2024 - £39,939 profit).

MEMBERS' INTERESTS

ON BEHALF OF THE MEMBERS:

K K Bohara - Designated member

23 December 2025

TURNOVER

63,633

53,233

Administrative expenses

9,879

13,294

OPERATING PROFIT

53,754

39,939

Gain/loss on revaluation of intangible assets

114,125

-

PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES

167,879

39,939

PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES

167,879

39,939

Members' remuneration charged as an expense

4

(167,879

)

(39,939

)

PROFIT FOR THE FINANCIAL YEAR AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS

-

-

FIXED ASSETS

Tangible assets

5

-

896,361

Investment property

6

1,010,486

-

1,010,486

896,361

CURRENT ASSETS

Debtors

7

2,149

3,567

Cash at bank

18,309

9,321

20,458

12,888

CREDITORS

Amounts falling due within one year

8

3,780

3,600

NET CURRENT ASSETS

16,678

9,288

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

1,027,164

905,649

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

913,039

905,649

MEMBERS' OTHER INTERESTS

Revaluation reserve

10

114,125

-

1,027,164

905,649

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

913,039

905,649

Members' other interests

114,125

-

1,027,164

905,649

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 in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 23 December 2025 and were signed by:

K K Bohara - Designated member

EQUITY

Members' other interests

Revaluation

Other

reserve

reserves

Total

£

£

£

Balance at 1 April 2024

-

-

-

Members' remuneration charged as an expense, including employment and retirement benefit costs

-

-

-

Profit for the financial year available for discretionary division among members

-

-

-

Members' interests after profit for the year

-

-

-

No description

114,125

-

114,125

Introduced by members

-

-

-

Drawings on account and distributions of profit

-

-

-

Balance at 31 March 2025

114,125

-

114,125

DEBT

TOTAL

Loans and other debts due to

MEMBERS'

members less any amounts due

INTERESTS

from members in debtors

Other

amounts

Total

£

£

Amount due to members

905,649

Amount due from members

-

Balance at 1 April 2024

905,649

905,649

Members' remuneration charged as an expense, including employment and retirement benefit costs

167,879

167,879

Profit for the financial year available for discretionary division among members

-

-

Members' interests after profit for the year

1,073,528

1,073,528

No description

-

114,125

Introduced by members

(114,125

)

(114,125

)

Drawings on account and distributions of profit

(46,364

)

(46,364

)

Amount due to members

913,039

Amount due from members

-

Balance at 31 March 2025

913,039

1,027,164

EQUITY

DEBT

TOTAL

Members'

Loans and other debts due to

MEMBERS'

other

members less any amounts due

INTERESTS

interests

from members in debtors

Other

Other

reserves

amounts

Total

£

£

£

Amount due to members

1,095,621

Amount due from members

-

Balance at 30 May 2023

-

1,095,621

1,095,621

Members' remuneration charged as an expense, including employment and retirement benefit costs

-

39,939

39,939

Profit for the financial year available for discretionary division among members

-

-

-

Members' interests after profit for the year

-

1,135,560

1,135,560

Drawings on account and distributions of profit

-

(229,911

)

(229,911

)

Amount due to members

905,649

Amount due from members

-

Balance at 31 March 2024

-

905,649

905,649

1.	STATUTORY INFORMATION

RSKB Holdings LLP is registered in England and Wales. 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 as modified by the revaluation of certain assets.

The significant accounting policies applied in the preparation of the financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.

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.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INFORMATION IN RELATION TO MEMBERS

Period

30.5.23

Year Ended

to

31.3.25

31.3.24

£

£

Members' remuneration charged as an expense

Automatic division of profit

167,879

39,939

5.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 April 2024

961,528

Disposals

(961,528

)

At 31 March 2025

-

DEPRECIATION

At 1 April 2024

65,167

Eliminated on disposal

(65,167

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

896,361

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

896,361

Revaluations

114,125

At 31 March 2025

1,010,486

NET BOOK VALUE

At 31 March 2025

1,010,486

Fair value at 31 March 2025 is represented by:

£

Valuation in 2025

1,010,486

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

2,149

3,567

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

3,780

3,600

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.

10.

RESERVES

Revaluation

reserve

£

No description

114,125

At 31 March 2025

114,125