REGISTERED NUMBER: OC403963 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2026

FOR

ROCHESTER SQUARE LLP

Page

General Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

E Wragge

F Anfossi

JTC Employer Solutions Trustee Limited

REGISTERED OFFICE:

66 Camden Square

London

NW1 9XD

REGISTERED NUMBER:

OC403963 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Oxley House

Lincoln Way

Louth

Lincolnshire

LN11 0LS

FIXED ASSETS

Tangible assets

4

1,598

1,364

Investment property

5

2,854,260

2,482,022

2,855,858

2,483,386

CURRENT ASSETS

Debtors

6

5,303

109,860

Cash at bank

176,221

56,791

181,524

166,651

CREDITORS

Amounts falling due within one year

7

22,289

18,494

NET CURRENT ASSETS

159,235

148,157

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

3,015,093

2,631,543

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

3,015,093

2,631,543

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

3,015,093

2,631,543

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 5 April 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 and authorised for issue by the members of the LLP and authorised for issue on 15 June 2026 and were signed by:

E Wragge - Designated member

1.	STATUTORY INFORMATION

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

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

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Plant and machinery etc - 25% on a straight line basis

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.

No depreciation is provided in respect of the investment property. This treatment is not in accordance with the Companies Act but the designated members consider that the accounting policy results in the financial statements showing a true and fair view. Depreciation is only one of many factors reflected in the annual valuation and the amount which might otherwise have been shown cannot be separately identified or quantified.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

Taxation

Tax to be paid on the profits arising in the LLP are a personal tax liability of the members of the LLP and therefore are not included as a tax charge or provision within these financial statements.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 1 (2025 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 6 April 2025

35,004

Additions

1,142

At 5 April 2026

36,146

DEPRECIATION

At 6 April 2025

33,640

Charge for year

908

At 5 April 2026

34,548

NET BOOK VALUE

At 5 April 2026

1,598

At 5 April 2025

1,364

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 6 April 2025

2,482,022

Revaluations

372,238

At 5 April 2026

2,854,260

NET BOOK VALUE

At 5 April 2026

2,854,260

At 5 April 2025

2,482,022

Fair value at 5 April 2026 is represented by:

£

Valuation in 2019

2,119,189

Valuation in 2025

372,238

Cost

362,833

2,854,260

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

2026

2025

£

£

Cost

362,833

362,833

The investment property was valued on an open market basis on 27 August 2025 by Cosey Homes .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

5,303

5,360

Other debtors

-

104,500

5,303

109,860

Included in other debtors is a balance of £NIL (2025: £104,500) for loans due from members, these loans bear interest at a rate equivalent to what the lender earns on its bank deposits.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

50

182

Taxation and social security

799

-

Other creditors

21,440

18,312

22,289

18,494

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2026

2025

£

£

Amounts owed to members in respect of profits

3,015,093

2,631,543

Falling due within one year

3,015,093

2,631,543

Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.