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Registered Number: OC449230
England and Wales
ROTATION REAL ESTATE LLP
Dormant Accounts
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

Rotation Real Estate LLP Balance Sheet As at 31 December 2025
| Notes | 2025 £
--- | --- | ---
Current assets |  |
Net current assets |  | 0
Total assets less current liabilities |  | 0
Net assets |  | 0
Represented by: |  |
Members' other interest |  |
|  | 0
Total members' interests |  |
Members' other interests |  | 0
|  | 0
For the year ending 31 December 2025 the LLP was entitled to exemption under Section 480 of the Companies Act 2006 (as applied to LLPs) relating to dormant 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. These financial statements have been prepared in accordance with the special provisions applicable to LLPs subject to the small LLPs regime.The LLP has opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account under section 444(1) of the Companies Act 2006 These accounts were approved by the members and signed on their behalf by: ............................................................................. J R Lock Designated Member Date approved by the members: 14 July 2026 1

Rotation Real Estate LLP Notes to the Financial Statements For the year ended 31 December 2025
General Information Rotation Real Estate LLP is a limited liability partnership, registered in England and Wales, registration number OC449230, registration address 25 Carnaby Street, London, W1F 7DE.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Division and distribution of profits A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period. An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making. The LLP divides profits discretionarily. Discretionary divisions of profits are recognised as amounts due to members, although may be used to offset amounts which have been drawn by members, which are recognised as loan assets repayable.
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