The Rodea Ryan & Ryan Partnership LLP Filleted Accounts Cover |  |

| The Rodea Ryan & Ryan Partnership LLP |
|  | Registered No. OC432044 |  |
|  | Information for Filing with the Registrar |  |
|  |  | 31 March 2025 |  |  |

The Rodea Ryan & Ryan Partnership LLP Balance Sheet Registrar |  |

at | 31 March 2025 |  |  |  |  |  |  |
Registered No. | OC432044 | Notes | 2025 |  |  |  | 2024
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Intangible assets |  | 5 | 9 |  |  |  | 9
| Tangible assets |  | 6 | 1,668,095 |  |  |  | 1,676,629
|  |  |  |  |  | 1,668,104 |  |  |  | 1,676,638
Current assets |  |  |  |  |  |  |
| Stocks |  | 7 | 4,626 |  |  |  | 4,626
| Debtors |  | 8 | 149,191 |  |  |  | 167,745
| Cash at bank and in hand |  |  | 4,936 |  |  |  | 21,376
|  |  |  |  |  | 158,753 |  |  |  | 193,747
Creditors: Amounts falling due within one year | 9 | (211,922) |  |  |  | (224,000)
Net current liabilities |  |  | (53,169) |  |  |  | (30,253)
Total assets less current liabilities |  |  | 1,614,935 |  |  |  | 1,646,385
Creditors: Amounts falling due after more than one year | 10 | (421,000) |  |  |  | (421,000)
Net assets attributable to members |  |  | 1,193,935 |  |  |  | 1,225,385
Represented by: |  |  |  |  |  |  |
| Members' other interests |  |  |  |  |  |  |
|  | Members' capital |  |  | 1,470,846 |  |  |  | 1,440,734
|  | Other reserves |  |  | (276,911) |  |  |  | (215,349)
|  |  |  |  |  | 1,193,935 |  |  |  | 1,225,385
|  |  |  |  |  | 1,193,935 |  |  |  | 1,225,385
These accounts have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
For the year ended 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) relating to small 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.
As permitted by section 444 (5A)of the Companies Act 2006 the members have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the members on 02 June 2026 and signed on its behalf by:
D.E. Rodea-Ryan
Designated member |  |  |  |  |  |  |
02 June 2026 |  |  |  |  |  |

The Rodea Ryan & Ryan Partnership LLP Notes to the Accounts Registrar |  |

for the year ended 31 March 2025 |  |  |  |  |  |  |  |  |  |

1 | General information |  |  |  |  |  |
| The Rodea Ryan & Ryan Partnership LLP is a limited liability partnership and incorporated in England and Wales. |  |
| Its registered number is: OC432044 |  |  |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |  |  |
| The Quaives |  |  |  |  |  |  |  |  |  |  |  |
| Seaton Road |  |  |  |  |  |  |  |  |  |  |  |
| Ickham |  |  |  |  |  |  |  |  |  |  |  |
| Canterbury |  |  |  |  |  |  |  |  |  |  |  |
| CT3 1RU |  |  |  |  |  |  |  |  |  |  |  |
| The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and in accordance with the Statement of Recommended Practice 'Accounting for Limited Liability Partnerships' issued in December 2018. |  |

2 | Accounting policies |  |  |  |  |  |  |  |  |  |

| Turnover |  |  |  |  |  |  |  |  |  |
| Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed. |  |

| Members' remuneration and division of profits |  |  |  |  |  |  |  |
| Remuneration is paid to certain members under a contract of employment and is included as an expense in the profit and loss account. In addition, the LLP agreement provides that fixed amounts, determined for each member each year, be paid to members, irrespective of the profits of the LLP. These amounts are included within members' remuneration charged as an expense. Profits are treated as being available for discretionary division only if the 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. Once agreement has been reached to divide the profits, a members' share in the profit or loss for the year is accounted for as an allocation of profits. Unallocated profits and losses remain included within 'other reserves'. |  |

| Tangible fixed assets and depreciation |  |  |  |  |  |  |  |  |  |
| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. |  |
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: |  |
| Plant and machinery |  | 20% straight line |  |  |  |  |  |  |  |
| Furniture, fittings and equipment |  | 20% straight line |  |  |  |  |  |  |  |

| Stocks |  |  |  |
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs. Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses. |  |

| Trade and other debtors |  |  |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts. |  |

| Trade and other creditors |  |  |  |  |  |  |  |  |  |
| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. |  |

| Members' Interests |  |  |  |  |  |  |  |  |  |
| Members' interests are classified as either equity or debt. Equity interests comprise any capital introduced classified as equity, any unallocated profits, any revaluation reserve and any other reserves. Loans and other debts due to members comprise any capital introduced but classified as a liability, any loans from members, amounts due to members in respect of allocated profits less drawings and any other amounts that the LLP is contractually obliged to repay to members. |  |

| Leased assets |  |  |  |  |  |  |  |  |  |
| Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases. Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above). Assets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis. |  |

| 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. |  |

3 | Information in relation to members |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024 |  |
|  |  |  |  | Number |  |  |  | Number |  |
| The average number of members during the year : |  | 2 |  |  |  | 2 |  |

4 | Employees |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024 |  |
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number |  |
| The average number of persons employed during the year was: |  | 3 |  |  |  | 6 |  |

5 | Intangible fixed assets |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | Goodwill |  | Total |  |
|  |  |  |  |  |  |  |  |  |  |  | £ |  | £ |  |
| Cost |  |  |  |  |  |  |  |  |  |  |  |
| At 1 April 2024 |  |  |  |  |  |  |  | 9 |  | 9 |  |
| At 31 March 2025 |  |  |  |  |  |  |  | 9 |  | 9 |  |
| Amortisation |  |  |  |  |  |  |  |  |  |  |  |
| Net book values |  |  |  |  |  |  |  |  |  |  |  |
| At 31 March 2025 |  |  |  |  |  |  |  | 9 |  | 9 |  |
| At 31 March 2024 |  |  |  |  |  |  |  | 9 |  | 9 |  |

6 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  | Land and buildings |  | Plant and machinery |  | Motor vehicles |  | Fixtures, fittings and equipment |  | Total |  |
|  |  |  |  |  | £ |  | £ |  | £ |  | £ |  | £ |  |
| Cost |  |  |  |  |  |  |  |  |  |  |  |
| At 1 April 2024 |  | 1,591,191 |  | 102,710 |  | 5,700 |  | 9,990 |  | 1,709,591 |  |
| Additions |  | - |  | 255 |  | - |  | 791 |  | 1,046 |  |
| At 31 March 2025 |  | 1,591,191 |  | 102,965 |  | 5,700 |  | 10,781 |  | 1,710,637 |  |
| Depreciation |  |  |  |  |  |  |  |  |  |  |  |
| At 1 April 2024 |  | - |  | 25,792 |  | 2,782 |  | 4,388 |  | 32,962 |  |
| Charge for the year |  | - |  | 7,717 |  | 584 |  | 1,279 |  | 9,580 |  |
| At 31 March 2025 |  | - |  | 33,509 |  | 3,366 |  | 5,667 |  | 42,542 |  |
| Net book values |  |  |  |  |  |  |  |  |  |  |  |
| At 31 March 2025 |  | 1,591,191 |  | 69,456 |  | 2,334 |  | 5,114 |  | 1,668,095 |  |
| At 31 March 2024 |  | 1,591,191 |  | 76,918 |  | 2,918 |  | 5,602 |  | 1,676,629 |  |

7 | Stocks |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024 |  |
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £ |  |
| Raw materials and consumables |  |  |  | 4,626 |  |  |  | 4,626 |  |
|  |  |  |  |  |  |  |  |  | 4,626 |  |  |  | 4,626 |  |

8 | Debtors |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024 |  |
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £ |  |
| Trade debtors |  |  |  | 8,897 |  |  |  | 18,771 |  |
| Amounts owed by group undertakings |  |  |  | 140,294 |  |  |  | 87,112 |  |
| Other debtors |  |  |  | - |  |  |  | 61,862 |  |
|  |  |  |  |  |  |  |  |  | 149,191 |  |  |  | 167,745 |  |

9 | Creditors: |  |  |  |  |  |  |  |  |  |
| amounts falling due within one year |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024 |  |
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £ |  |
| Bank loans and overdrafts |  |  |  | - |  |  |  | - |  |
| Trade creditors |  |  |  | 2,740 |  |  |  | 2,740 |  |
| Amounts owed to group undertakings |  |  |  | 131,148 |  |  |  | 126,898 |  |
| Other taxes and social security |  |  |  | 57,874 |  |  |  | 56,171 |  |
| Other creditors |  |  |  | 3,327 |  |  |  | 2,299 |  |
| Accruals and deferred income |  |  |  | 16,833 |  |  |  | 35,892 |  |
|  |  |  |  |  |  |  |  |  | 211,922 |  |  |  | 224,000 |  |

10 | Creditors: |  |  |  |  |  |  |  |  |  |
| amounts falling due after more than one year |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024 |  |
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £ |  |
| Bank loans and overdrafts |  |  |  | 421,000 |  |  |  | 421,000 |  |
|  |  |  |  |  |  |  |  |  | 421,000 |  |  |  | 421,000 |  |

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