REGISTERED NUMBER: OC445760 (England and Wales)

Ruby Cornerstone LLP

Unaudited Financial Statements for the Year Ended 31 March 2026

Page

Balance Sheet

1

Notes to the Financial Statements

4

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

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.

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

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 ) .

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

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.