Rayfords LLP

	Page
Balance Sheet	1—2
Reconciliation of Members' Interests	3—5
Notes to the Financial Statements	5—6

Registered number: OC348479

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		679,571		679,571

			679,571		679,571
CURRENT ASSETS
Debtors	5	27,740		6,679
Cash at bank and in hand		76,133		64,785

		103,873		71,464
Creditors: Amounts Falling Due Within One Year	6	(4,768 )		(4,372 )

NET CURRENT ASSETS (LIABILITIES)			99,105		67,092

TOTAL ASSETS LESS CURRENT LIABILITIES			778,676		746,663

NET ASSETS ATTRIBUTABLE TO MEMBERS			778,676		746,663

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		775,743		743,730

			775,743		743,730

Equity
Members' other interests
Other reserves		2,933		2,933

			2,933		2,933

			778,676		746,663

TOTAL MEMBERS' INTEREST
Amounts due from members			(2,933)		(2,933)
Loans and other debts due to members within one year			775,743		743,730
Members' other interests			2,933		2,933

			775,743		743,730

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Rayfords LLP

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 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.

On behalf of the members

Mr Paul Hollebone

Designated Member

28/05/2026

The notes on pages 5 to 6 form part of these financial statements.

	EQUITY			DEBT
	Members' other interests			Loans and other debts due to members less any amounts due from members in debtors
	Members'Capital classified as Equity	Other Reserves	Total Equity	Members'Capital classified as Debt
	£	£	£	£
Amounts due to members	-	-	-	(1)
Amounts due from members	-	-	-	-

Balance at 1 October 2023	-	2,933	2,933	(1)
Profit/(loss) for the financial year available for discretionary division among members	-	20,495	20,495	-

Members' interests after profit/(loss) for the year	-	23,428	23,428	(1)
Other divisions of profits (losses)	-	(20,495)	(20,495)	-
Other Movements	-	-	-	1

Amounts due to members	-	-	-	-
Amounts due from members	-	-	-	-

As at 30 September 2024 and 1 October 2024	-	2,933	2,933	-


Profit/(loss) for the financial year available for discretionary division among members	-	32,013	32,013	-

Members' interests after profit/(loss) for the year	-	34,946	34,946	-
Other divisions of profits (losses)	-	(32,013)	(32,013)	-
Drawings	(2,933)	-	(2,933)	-
Other Movements	2,933	-	2,933	-

Amounts due to members	-	-	-	-
Amounts due from members	-	-	-	-

As at 30 September 2025	-	2,933	2,933	-

	DEBT
	Loans and other debts due to members less any amounts due from members in debtors
	Other amounts	Total Debts	Total members' interest
	£	£	£
Amounts due to members	723,235	723,234	-
Amounts due from members	(2,933)	(2,933)	-

Balance at 1 October 2023	720,302	720,301	723,234
Profit/(loss) for the financial year available for discretionary division among members	-	-	20,495

Members' interests after profit/(loss) for the year	720,302	720,301	743,729

...CONTINUED

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Rayfords LLP

Reconciliation of Members' Interests (continued)

For The Year Ended 30 September 2025

Other divisions of profits (losses)	20,495	20,495	-
Other Movements	-	1	1

Amounts due to members	743,730	743,730	-
Amounts due from members	(2,933)	(2,933)	-

As at 30 September 2024 and 1 October 2024	740,797	740,797	743,730


Profit/(loss) for the financial year available for discretionary division among members	-	-	32,013

Members' interests after profit/(loss) for the year	740,797	740,797	775,743
Other divisions of profits (losses)	32,013	32,013	-
Drawings	-	-	(2,933)
Other Movements	-	-	2,933

Amounts due to members	775,743	775,743	-
Amounts due from members	(2,933)	(2,933)	-

As at 30 September 2025	772,810	772,810	775,743

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Rayfords LLP

Notes to the Financial Statements

For The Year Ended 30 September 2025

1. General Information

Rayfords LLP is a limited liability partnership, incorporated in England & Wales, registered number OC348479 . The Registered Office is EUROPA HOUSE, 46-50 SOUTHWICK SQUARE, SOUTHWICK, BRIGHTON, BN42 4FJ.

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 May 2024 (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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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:

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Investment Properties
	£
Cost
As at 1 October 2024	679,571

As at 30 September 2025	679,571

Net Book Value
As at 30 September 2025	679,571

As at 1 October 2024	679,571

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Rayfords LLP

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,737	1,536
Other debtors	22,070	2,210
Amounts due from members	2,933	2,933

	27,740	6,679

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals and deferred income (Current liabilities - creditors < 1 year)	4,768	4,372

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