Registered number
OC446817
JAUJAR & RIMPLE LLP
Filleted Accounts
30 April 2025

JAUJAR & RIMPLE LLP
Registered number: | OC446817
Balance Sheet
as at 30 April 2025
Notes |  | 2025 |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  | 510,000 |  | 510,000
Current assets |  |  |  |  |
Cash at bank and in hand |  |  | 9,820 |  | 6,248
Creditors: amounts falling due within one year | 4 |  | (17,045) |  | (15,250)
Net current liabilities |  |  | (7,225) |  | (9,002)
Total assets less current liabilities |  |  | 502,775 |  | 500,998
Creditors: amounts falling due after more than one year | 5 |  | (21,481) |  | (35,945)
Net assets attributable to members | 481,294 |  | 465,053
Represented by:
Loans and other debts due to members | 7 |  | 222,400 |  | 222,400
Members' other interests
Members' capital classified as equity |  |  | 230,158 |  | 228,952
Other reserves |  |  | 28,736 |  | 13,701
|  |  | 258,894 |  | 242,653
|  |  | 481,294 |  | 465,053
Total members' interests
Loans and other debts due to members | 7 |  | 222,400 |  | 222,400
Members' other interests |  |  | 258,894 |  | 242,653
|  |  | 481,294 |  | 465,053
For the year ended 30 April 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 8 January 2026 and signed on their behalf by:
Jaujar Singh Sidhu
Designated member

JAUJAR & RIMPLE LLP
Notes to the Accounts
for the year ended 30 April 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 (if applicable). Turnover represents the value of rent receivable.
| 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.
| Investment properties
| Investment properties are properties held to earn rentals and for capital appreciation. Investment properties are revalued annually and the aggregate surplus or deficit is transferred to revaluation reserve. No depreciation is provided in respect of investment properties.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| 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.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the LLP | 0 |  | 0
3 | Investment properties
|  |  |  |  |  |  |  | Land and buildings
£
| Cost
| At 1 May 2024 | 510,000
| At 30 April 2025 | 510,000
| Depreciation
| At 30 April 2025 | -
| Net book value
| At 30 April 2025 | 510,000
| At 30 April 2024 | 510,000
| Freehold land and buildings: | 2025 |  | 2024
£ | £
| Historical cost | 510,000 |  | 510,000
|  |  |  |  |  | 510,000 |  | 510,000
| Investment properties are measured at fair value, as determined by the members at the reporting date. The members have assessed the valuation methodology and market conditions and are of the opinion that the carrying value of the investment properties reflects a fair and reasonable estimate of their fair value.
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 14,500 |  | 14,500
| Other creditors | 2,545 |  | 750
|  |  |  |  |  | 17,045 |  | 15,250
5 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 21,481 |  | 35,945
6 | Loans | 2025 |  | 2024
£ | £
| Creditors include:
| Secured bank loans | 35,981 |  | 50,445
| The bank loan is secured by first charge over the freehold land and buildings held by the LLP.
7 | Loans and other debts due to members | 2025 |  | 2024
£ | £
| Members capital classified as debt | 222,400 |  | 222,400
| Amounts falling due within one year | 222,400 |  | 222,400
| Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.
8 | Off-balance sheet arrangements
| The legal title to the property, together with the associated loan obligations, is held in the personal names of the members of the LLP. Under a deed of assignment of beneficial interest, the beneficial ownership of the property has been assigned to Ekam Singh Ltd (CRN 14476634), a wholly owned subsidiary of the LLP. Consequently, although the members retain legal title, the economic benefits and risks arising from the property are borne by Ekam Singh Ltd (CRN 14476634). The LLP recognises the fair value of the property and the related loan obligations directly in its balance sheet. As a result, no separate investment in the subsidiary is presented in respect of this arrangement.
9 | Related party transactions
| On 30 April 2025, the LLP transfer the entire business of the LLP to a limited company Ekam Sidhu Ltd (CRN 14476634), wholly owned subsidiary of the LLP, in consideration for the issue of new shares in the company Ekam Sidhu Ltd (CRN 14476634).
10 | Controlling party
| The LLP is under the control of its members Mr Jaujar Singh and Mrs Rashpinder Kaur SIDHU.
11 | Other information
| JAUJAR & RIMPLE LLP is a limited liability partnership incorporated in England. Its registered office is:
| 3 Craneswater Park
| Southall
| Middlesex
| UB2 5RW

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