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REGISTERED NUMBER: OC306056 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 March 2026

for

Rowleys Group LLP

Rowleys Group LLP (Registered number: OC306056)

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

General Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 5 |

Rowleys Group LLP

General Information

for the Year Ended 31 March 2026

| DESIGNATED MEMBERS: | Mr C E Shevas

| Mr M O Hook

| Mrs P T Swann-Jones

| Mr T A Copson

| Mr M Hutchinson

| Mrs L Parkes

| Mrs C E Clifford

| REGISTERED OFFICE: | Charnwood House

| Harcourt Way

| Meridian Business Park

| Leicester

| LE19 1WP

| REGISTERED NUMBER: | OC306056 (England and Wales)

Rowleys Group LLP (Registered number: OC306056)

Balance Sheet

31 March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 304,012 |  | 304,012 |  |

CURRENT ASSETS

Debtors | 5 | 62 |  | 495 |  |

Cash at bank | 175,217 |  | 244,497 |  |

175,279 |  | 244,992 |  |

CREDITORS

Amounts falling due within one year | 6 | 70 |  | 216 |  |

NET CURRENT ASSETS | 175,209 |  | 244,776 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 479,221 |  | 548,788 |  |

Rowleys Group LLP (Registered number: OC306056)

Balance Sheet - continued

31 March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 7 | 83,721 |  | 138,288 |  |

MEMBERS' OTHER INTERESTS

Capital accounts | 395,500 |  | 410,500 |  |

479,221 |  | 548,788 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 7 | 83,721 |  | 138,288 |  |

Members' other interests | 395,500 |  | 410,500 |  |

479,221 |  | 548,788 |  |

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 year ended 31 March 2026.

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.

Rowleys Group LLP (Registered number: OC306056)

Balance Sheet - continued

31 March 2026

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 7 July 2026 and were signed by:

Mr T A Copson - Designated member

Mrs P T Swann-Jones - Designated member

Rowleys Group LLP (Registered number: OC306056)

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Rowleys Group LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost less impairment.

| Dividends receivable

| Dividend income is recognised as the LLP's right to receive payment is established.

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was NIL (2025 - NIL).

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 304,012 |  |

| NET BOOK VALUE

| At 31 March 2026 | 304,012 |  |

| At 31 March 2025 | 304,012 |  |

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Other debtors | 62 |  | 495 |  |

Rowleys Group LLP (Registered number: OC306056)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Amounts owed to group undertakings | 41 |  | 204 |  |

| Other creditors | 29 |  | 12 |  |

70 |  | 216 |  |

7. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| In the event of winding up, amounts in 'Loans and other debts due to members' (other than members' capital classified as debt) would rank as follows in relation to other creditors who are unsecured. Creditors would be settled in full, before any amounts can be distributed to members.

| There are no such restrictions or limitations existing on the ability of the members to reduce the amount of 'Members' other interests'.