Rosebury Real Estate LLP

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: OC452770

		31 March 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		7,284

			7,284
CURRENT ASSETS
Debtors		720,910
Cash at bank and in hand		292,423

		1,013,333
Creditors: Amounts Falling Due Within One Year		(201,658 )

NET CURRENT ASSETS (LIABILITIES)			811,675

TOTAL ASSETS LESS CURRENT LIABILITIES			818,959

NET ASSETS ATTRIBUTABLE TO MEMBERS			818,959

REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability		(285,273)
Other amounts		1,104,232

			818,959

			818,959

TOTAL MEMBERS' INTEREST
Amounts due from members			(215,477)
Loans and other debts due to members			818,959

			603,482

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Rosebury Real Estate LLP

Abridged Balance Sheet (continued)

As At 31 March 2025

For the period ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (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 LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

All of the LLP's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the members

J Houlihan

Designated Member

24/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Rosebury Real Estate LLP is a limited liability partnership, incorporated in England & Wales, registered number OC452770 . The Registered Office is 86-90 Paul Street, Shoreditch, London, EC2A 4NE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% Straight Line
Computer Equipment	25% Straight Line

At each reporting period end date, the LLP reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the LLP estimates the recoverable amount of the cash-generating unit to which the asset belongs.

2.4. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Pensions

The LLP operates a defined pension contribution scheme for the benefit of its employees. Contributions are charged to the Profit and Loss Account as they become payable in accordance with the rules of the scheme.

2.7. Cash and cash equivalents

Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the period was: NIL

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Rosebury Real Estate LLP

Notes to the Abridged Financial Statements (continued)

For the Period 22 June 2024 to 31 March 2025

4. Tangible Assets

	Total
	£
Cost
As at 22 June 2024	-
Additions	8,501

As at 31 March 2025	8,501

Depreciation
As at 22 June 2024	-
Provided during the period	1,217

As at 31 March 2025	1,217

Net Book Value
As at 31 March 2025	7,284

As at 22 June 2024	-

5. Loans and other debts due to members

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

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