REGISTERED NUMBER: OC429575 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

RORO AVIATION LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

6

DESIGNATED MEMBERS:

B Byrne

R Byrne

REGISTERED OFFICE:

17 Clewer Crescent

Harrow Weald

Middlesex

HA3 5QA

REGISTERED NUMBER:

OC429575 (England and Wales)

ACCOUNTANTS:

Richmond Gatehouse LLP

Thames House, 2nd floor

3 Wellington Street

London

SE18 6NY

FIXED ASSETS

Tangible assets

4

1,016,362

1,103,479

CURRENT ASSETS

Debtors

5

386,727

371,472

Cash at bank

16,993

49,781

403,720

421,253

CREDITORS

Amounts falling due within one year

6

(8,641

)

(4,962

)

NET CURRENT ASSETS

395,079

416,291

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

1,411,441

1,519,770

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

1,411,441

1,519,770

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

1,411,441

1,519,770

Amounts due from members

5

(371,430

)

(366,649

)

1,040,011

1,153,121

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 30 November 2025.

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 28 August 2026 and were signed by:

R Byrne - Designated member

1.	STATUTORY INFORMATION

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

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.

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

-

Straight line over 17 years

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

and 30 November 2025

1,451,945

DEPRECIATION

At 1 December 2024

348,466

Charge for year

87,117

At 30 November 2025

435,583

NET BOOK VALUE

At 30 November 2025

1,016,362

At 30 November 2024

1,103,479

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

14,850

3,990

Other debtors

371,877

367,482

386,727

371,472

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,171

762

Taxation and social security

3,470

-

Other creditors

4,000

4,200

8,641

4,962

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2025

2024

£

£

Amounts owed to members in respect of profits

1,411,441

1,519,770

Falling due within one year

1,411,441

1,519,770

In the event of a winding up, members’ other reserves rank after unsecured creditors. Loans and other debts due to members rank pari passu with unsecured creditors in the event of a winding up. There is no formal restriction on the ability of the LLP to reduce the amount of members’ other interests.

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 November 2025 set out on page nil and you consider that the LLP is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Richmond Gatehouse LLP

Thames House, 2nd floor

3 Wellington Street

London

SE18 6NY

28 August 2026