Reggali LLP

	Page
LLP Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

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Reggali LLP

Balance Sheet

As At 31 May 2025

Balance Sheet

Registered number: OC447404

		31 May 2025		31 May 2024
	Notes	$	$	$	$
FIXED ASSETS
Tangible Assets	4		4,544		-

			4,544		-
CURRENT ASSETS
Debtors	5	718,250		-
Cash at bank and in hand		989,614		-

		1,707,864		-
Creditors: Amounts Falling Due Within One Year	6	(11,821 )		-

NET CURRENT ASSETS (LIABILITIES)			1,696,043		-

TOTAL ASSETS LESS CURRENT LIABILITIES			1,700,587		-

NET ASSETS ATTRIBUTABLE TO MEMBERS			1,700,587		-

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		1,700,587		-

			1,700,587		-

			1,700,587		-

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			1,700,587		-

			1,700,587		-

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Reggali LLP

Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

The financial statements were approved by the members on 17 August 2026 and were signed on their behalf by:

N Salameh

Designated Member

The notes on pages 4 to 5 form part of these financial statements.

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Reggali LLP

Notes to the Financial Statements

For The Year Ended 31 May 2025

Notes to the Financial Statements

1. General Information

Reggali LLP is a limited liability partnership, incorporated in England & Wales, registered number OC447404 . The Registered Office is 124-128 City Road, London, EC1V 2NX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in USD which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	3 Years SLM
Computer Equipment	3 Years SLM

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 4 (2024: NIL)

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Reggali LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	$	$	$
Cost
As at 1 June 2024	-	-	-
Additions	3,243	1,568	4,811

As at 31 May 2025	3,243	1,568	4,811

Depreciation
As at 1 June 2024	-	-	-
Provided during the period	180	87	267

As at 31 May 2025	180	87	267

Net Book Value
As at 31 May 2025	3,063	1,481	4,544

As at 1 June 2024	-	-	-

5. Debtors

	31 May 2025	31 May 2024
	$	$
Due within one year
Other debtors	718,250	-

6. Creditors: Amounts Falling Due Within One Year

	31 May 2025	31 May 2024
	$	$
Trade creditors	9,396	-
Other creditors	2,425	-

	11,821	-

Page 5

Designated Members	N Salameh
	S A Salame

LLP Registration Number	OC447404

Registered Office	124-128 City Road
	London
	EC1V 2NX

Accountants	Jones & Partners Limited
	2nd Floor, Butler House
	177-178 Tottenham Court Road
	London
	W1T 7AF