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REGISTERED NUMBER: OC432115

Rowley Copse Agri LLP

Filleted Unaudited Financial Statements

31 March 2026

Rowley Copse Agri LLP

Financial Statements

Year ended 31 March 2026

Contents | Page

Designated members and professional advisers | 1

Chartered accountant's report to the members on the preparation of the unaudited statutory financial statements | 2

Statement of financial position | 3

Notes to the financial statements | 5

Rowley Copse Agri LLP

Designated Members and Professional Advisers

Designated members | Miss H Owen
| Mr G Woods

Registered office | Rowley Copse
| Clawthorpe
| Cumbria
| England
| LA6 1NX

Accountants | Riverside Accountancy Lancaster Limited
| Chartered accountants
| Suite 2, 2 Mannin Way
| Lancaster Business Park
| Caton Road
| Lancaster
| LA1 3SU

Rowley Copse Agri LLP

Chartered Accountant's Report to the Members on the Preparation of the Unaudited Statutory Financial Statements of Rowley Copse Agri LLP

Year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006 as applied to limited liability partnerships by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Rowley Copse Agri LLP for the year ended 31 March 2026, which comprise the statement of financial position and the related notes from the LLP's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the members of Rowley Copse Agri LLP, as a body, in accordance with the terms of our engagement letter dated 10 June 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Rowley Copse Agri LLP and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rowley Copse Agri LLP and its members, as a body, for our work or for this report.
It is your duty to ensure that Rowley Copse Agri LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Rowley Copse Agri LLP. You consider that Rowley Copse Agri LLP is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Rowley Copse Agri LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Riverside Accountancy Lancaster Limited Chartered accountants
Suite 2, 2 Mannin Way Lancaster Business Park Caton Road Lancaster LA1 3SU
25 June 2026

Rowley Copse Agri LLP

Statement of Financial Position

31 March 2026

| 2026 | 2025
|  | (restated)
Note | £ | £

Fixed assets

Tangible assets | 4 | 37,065 | 45,331

Current assets

Debtors | 5 | 22,857 | 25,611
Cash at bank and in hand | 4,234 | 198
| -------- | --------
| 27,091 | 25,809

Creditors: amounts falling due within one year | 6 | 1,830 | 960
| -------- | --------
Net current assets | 25,261 | 24,849
| -------- | --------
Total assets less current liabilities | 62,326 | 70,180
| -------- | --------
Net assets | 62,326 | 70,180
| -------- | --------

Represented by:
Loans and other debts due to members

Other amounts | 8 | 62,326 | 70,180
| -------- | --------

Members' other interests

Other reserves | – | –
| -------- | --------
| 62,326 | 70,180
| -------- | --------

Total members' interests

Amounts due from members | (21,003) | (19,890)
Loans and other debts due to members | 8 | 62,326 | 70,180
Members' other interests | – | –
| -------- | --------
| 41,323 | 50,290
| -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006 (as applied to LLPs), the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2026 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 Act (as applied to LLPs) with respect to accounting records and the preparation of financial statements .

Rowley Copse Agri LLP

Statement of Financial Position (continued)

31 March 2026
These financial statements were approved by the members and authorised for issue on 24 June 2026 , and are signed on their behalf by:

Miss H Owen
Designated Member

Registered number: OC432115

Rowley Copse Agri LLP

Notes to the Financial Statements

Year ended 31 March 2026

1. | General information

The LLP is registered in England and Wales. The address of the registered office is Rowley Copse, Clawthorpe, Cumbria, LA6 1NX, England.

2. | Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP 2021).

3. | Accounting policies

Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity. The financial statements are rounded to the nearest £1.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.
Members' participation rights
Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed, remuneration and profits).
Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with Section 22 of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships'. A member's participation right results in a liability unless the right to any payment is discretionary on the part of the LLP.
Amounts subscribed or otherwise contributed by members, for example members' capital, are classed as equity if the LLP has an unconditional right to refuse payment to members. If the LLP does not have such an unconditional right, such amounts are classified as liabilities.
Where profits are automatically divided as they arise, so the LLP does not have an unconditional right to refuse payment, the amounts arising that are due to members are in the nature of liabilities. They are therefore treated as an expense in the statement of income and retained earnings in the relevant year. To the extent that they remain unpaid at the year end, they are shown as liabilities in the statement of financial position.
Conversely, where profits are divided only after a decision by the LLP or its representative, so that the LLP has an unconditional right to refuse payment, such profits are classed as an appropriation of equity rather than as an expense. They are therefore shown as a residual amount available for discretionary division among members in the statement of income and retained earnings and are equity appropriations in the statement of financial position.
Other amounts applied to members, for example remuneration paid under an employment contract and interest on capital balances, are treated in the same way as all other divisions of profits, as described above, according to whether the LLP has, in each case, an unconditional right to refuse payment.
All amounts due to members that are classified as liabilities are presented in the statement of financial position within 'Loans and other debts due to members' and are charged to the statement of income and retained earnings within 'Members' remuneration charged as an expense'. Amounts due to members that are classified as equity are shown in the statement of financial position within 'Members' other interests'.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25% reducing balance
| Fixtures and fittings | - | 25% straight line
| Motor vehicles | - | 25% reducing balance
| Falcons | - | 25% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. | Tangible assets

| Plant and machinery | Fixtures and fittings | Motor vehicles | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 April 2025 (as restated) | 77,531 | 3,032 | 24,995 | 105,558
Additions | 2,572 | – | 1,325 | 3,897
| -------- | ------- | -------- | ---------
At 31 March 2026 | 80,103 | 3,032 | 26,320 | 109,455
| -------- | ------- | -------- | ---------
Depreciation |  |  |  |
At 1 April 2025 | 45,381 | 3,032 | 11,814 | 60,227
Charge for the year | 8,537 | – | 3,626 | 12,163
| -------- | ------- | -------- | ---------
At 31 March 2026 | 53,918 | 3,032 | 15,440 | 72,390
| -------- | ------- | -------- | ---------
Carrying amount |  |  |  |
At 31 March 2026 | 26,185 | – | 10,880 | 37,065
| -------- | ------- | -------- | ---------
At 31 March 2025 | 32,150 | – | 13,181 | 45,331
| -------- | ------- | -------- | ---------

5. | Debtors

| 2026 | 2025
|  | (restated)
| £ | £
Trade debtors | 1,854 | 2,678
Other debtors | 21,003 | 22,933
| -------- | --------
| 22,857 | 25,611
| -------- | --------

6. Creditors: amounts falling due within one year

| 2026 | 2025
|  | (restated)
| £ | £
Social security and other taxes | 870 | –
Other creditors | 960 | 960
| ------- | ----
| 1,830 | 960
| ------- | ----

7. | Prior period errors

An adjustment was made to the prior year expense allocation for consistency, there is no change to profit or loss in the period.

8. | Loans and other debts due to members

| 2026 | 2025
|  | (restated)
| £ | £
Amounts owed to members in respect of profits | 62,326 | 70,180
| -------- | --------

9. | Controlling party

The ultimate controlling party is Miss H Owen.