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REGISTERED NUMBER: OC445760 (England and Wales)

Ruby Cornerstone LLP

Unaudited Financial Statements for the Year Ended 31 March 2026

Ruby Cornerstone LLP (Registered number: OC445760)

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 4 |

Ruby Cornerstone LLP (Registered number: OC445760)

Balance Sheet

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 436 |  | - |  |

Investment property | 5 | 420,000 |  | 417,688 |  |

420,436 |  | 417,688 |  |

CURRENT ASSETS

Debtors | 6 | - |  | 8,120 |  |

Cash at bank | 5,157 |  | 1,738 |  |

5,157 |  | 9,858 |  |

CREDITORS

Amounts falling due within one year | 7 | 84 |  | 36 |  |

NET CURRENT ASSETS | 5,073 |  | 9,822 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 425,509 |  | 427,510 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 184,985 |  | 184,986 |  |

NET ASSETS ATTRIBUTABLE TO MEMBERS | 240,524 |  | 242,524 |  |

Ruby Cornerstone LLP (Registered number: OC445760)

Balance Sheet - continued

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 9 | 22,583 |  | 14,854 |  |

MEMBERS' OTHER INTERESTS

Capital accounts | 217,941 |  | 227,670 |  |

240,524 |  | 242,524 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 9 | 22,583 |  | 14,854 |  |

Members' other interests | 217,941 |  | 227,670 |  |

240,524 |  | 242,524 |  |

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.

Ruby Cornerstone LLP (Registered number: OC445760)

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 8 July 2026 and were signed by:

Mr O O Oladunni - Designated member

Mrs J R C Oladunni - Designated member

Ruby Cornerstone LLP (Registered number: OC445760)

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Ruby Cornerstone LLP is registered in England and Wales. The LLP's registered number and registered office address are as below:

| Registered number: | OC445760

| Registered office: | Suite 16 Enterprise House

| Telford Road

| Bicester

| Oxon

| OX26 4LD

| The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

| 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.

| Plant and machinery etc | - | 20% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in non convertible preference preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

3. | EMPLOYEE INFORMATION

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

Ruby Cornerstone LLP (Registered number: OC445760)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| Additions | 476 |  |

| At 31 March 2026 | 476 |  |

| DEPRECIATION

| Charge for year | 40 |  |

| At 31 March 2026 | 40 |  |

| NET BOOK VALUE

| At 31 March 2026 | 436 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2025 | 417,688 |  |

| Revaluations | 2,312 |  |

| At 31 March 2026 | 420,000 |  |

| NET BOOK VALUE

| At 31 March 2026 | 420,000 |  |

| At 31 March 2025 | 417,688 |  |

| Fair value at 31 March 2026 is represented by:

£ |

| Valuation in 2024 | (5,000 | ) |

| Valuation in 2025 | 17,688 |  |

| Valuation in 2026 | 2,312 |  |

| Cost | 405,000 |  |

420,000 |  |

Ruby Cornerstone LLP (Registered number: OC445760)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

5. | INVESTMENT PROPERTY - continued

| If the investment property had not been revalued it would have been included at the following historical cost:

2026 | 2025 |

£ | £ |

| Cost | 405,000 |  | 405,000 |  |

| The investment property was valued on an open market basis on 31 March 2026 by the partners .

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

2026 | 2025 |

£ | £ |

| Other debtors | - |  | 8,120 |  |

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

2026 | 2025 |

£ | £ |

| Other creditors | 84 |  | 36 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Other creditors | 184,985 |  | 184,986 |  |

9. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| In the event of a winding up, the amounts included in 'Loans and other debts due to members' will rank equally with unsecured creditors.