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REGISTERED NUMBER: OC354781 (England and Wales)

| Unaudited Financial Statements |

| for the Period 1 June 2024 to 31 March 2025 |

| for |

| Rhino Rock LLP |

| Rhino Rock LLP (Registered number: OC354781) |

Contents of the Financial Statements

for the period 1 June 2024 to 31 March 2025

Page |

| General Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Rhino Rock LLP |

General Information

for the period 1 June 2024 to 31 March 2025

| DESIGNATED MEMBERS: | H Healey

| Mrs D B Healey

| REGISTERED OFFICE: | The Japanese Garden Centre

| Addlestead Road

| East Peckham

| Tonbridge

| Kent

| TN12 5DP

| REGISTERED NUMBER: | OC354781 (England and Wales)

| ACCOUNTANTS: | ah partnership

| Chartered Accountants

| Stanley House

| 49 Dartford Road

| Sevenoaks

| Kent

| TN13 3TE

| Rhino Rock LLP (Registered number: OC354781) |

Statement of Financial Position

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 93,059 |  | 82,949 |  |

CURRENT ASSETS

Stocks | 220,179 |  | 210,523 |  |

Debtors | 5 | 25,389 |  | 122,040 |  |

Cash at bank | 287,402 |  | 221,247 |  |

532,970 |  | 553,810 |  |

CREDITORS

Amounts falling due within one year | 6 | 42,318 |  | 42,425 |  |

NET CURRENT ASSETS | 490,652 |  | 511,385 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 583,711 |  | 594,334 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 7 | 583,711 |  | 594,334 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 7 | 583,711 |  | 594,334 |  |

Amounts due from members | 5 | (11,728 | ) | - |  |

571,983 |  | 594,334 |  |

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 period 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.

| Rhino Rock LLP (Registered number: OC354781) |

Statement of Financial Position - continued

31 March 2025

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 13 February 2026 and were signed by:

H Healey - Designated member

| Rhino Rock LLP (Registered number: OC354781) |

Notes to the Financial Statements

for the period 1 June 2024 to 31 March 2025

1. | STATUTORY INFORMATION

| Rhino Rock 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 | - | 20% on cost and 15% on cost

| Stocks and work in progress

| Stocks are valued at the lower of cost and net realizable value, after making due allowance for obsolete and slow moving items.

| Work in progress is valued at selling price in the period during which the services are provided, in accordance with the stage of completion of the contract, where the amount of revenue can be reasonably measured.

| Pension costs and other post-retirement benefits

| The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEE INFORMATION

| The average number of employees during the period was 4 (2024 - 5 ) .

| Rhino Rock LLP (Registered number: OC354781) |

Notes to the Financial Statements - continued

for the period 1 June 2024 to 31 March 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 June 2024 | 276,476 |  |

| Additions | 35,404 |  |

| At 31 March 2025 | 311,880 |  |

| DEPRECIATION

| At 1 June 2024 | 193,527 |  |

| Charge for period | 25,294 |  |

| At 31 March 2025 | 218,821 |  |

| NET BOOK VALUE

| At 31 March 2025 | 93,059 |  |

| At 31 May 2024 | 82,949 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 9,957 |  | 121,215 |  |

| Other debtors | 15,432 |  | 825 |  |

25,389 |  | 122,040 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 16,879 |  | 19,637 |  |

| Taxation and social security | 13,734 |  | 11,127 |  |

| Other creditors | 11,705 |  | 11,661 |  |

42,318 |  | 42,425 |  |

7. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| Loans and other debts due to members rank alongside debts due to non members.

| Rhino Rock LLP (Registered number: OC354781) |

Notes to the Financial Statements - continued

for the period 1 June 2024 to 31 March 2025

8. | ULTIMATE CONTROLLING PARTY

| The controlling party is the members of the LLP.

| The ultimate controlling party is H Healey.