Rogue Art LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC387425 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Rogue Art LLP

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

4,991

6,651

CURRENT ASSETS

Debtors

5

21,771

9,561

Cash at bank

2,693

8,630

24,464

18,191

CREDITORS

Amounts falling due within one year

6

(27,194

)

(24,842

)

NET CURRENT LIABILITIES

(2,730

)

(6,651

)

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

2,261

-

LOANS AND OTHER DEBTS DUE TO
MEMBERS

7

2,261

-

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

2,261

-

Amounts due from members

5

-

(3,709

)

2,261

(3,709

)

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.

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 K Goodfellow - Designated member

1.	STATUTORY INFORMATION

Rogue Art LLP is registered in England and Wales. The LLP's registered number and registered office address are as below:

Registered number:

OC387425

Registered office:

The Workshop

10 Wood Street

Cheadle

Cheshire

SK8 1AQ

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.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 April 2025

10,642

-

10,642

Additions

-

1,333

At 31 March 2026

10,642

1,333

11,975

DEPRECIATION

At 1 April 2025

3,991

-

3,991

Charge for year

2,660

333

2,993

At 31 March 2026

6,651

333

6,984

NET BOOK VALUE

At 31 March 2026

3,991

1,000

4,991

At 31 March 2025

6,651

-

6,651

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

17,478

3,543

Other debtors

4,293

6,018

21,771

9,561

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade creditors

22,244

3,456

VAT

-

1,406

Diane Harrison SL Loan

3,865

10,930

Accrued expenses

1,085

9,050

27,194

24,842

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members (other than members capital classified as debt) would rank in relation to other creditors.