Rosebridge Investments LLP Filleted accounts for Companies House (small and micro)

REGISTERED NUMBER: SO303891

Rosebridge Investments LLP

Filleted Unaudited Financial Statements

30 June 2026

Rosebridge Investments LLP

Financial Statements

Year ended 30 June 2026

Contents	Page

Members' report	1

Chartered accountants report to the members on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	5

Rosebridge Investments LLP

Members' Report

Year ended 30 June 2026

The members present their report and the unaudited financial statements of the LLP for the year ended 30 June 2026 .

Principal activities

The principal activity of the company during the year was property investment.

Designated members

The designated members who served the LLP during the year were as follows:

Mr C Peters
Mr S J Peters	(Appointed 22 April 2026)
Mrs F Peters	(Died 25 March 2026)

Policy regarding members' drawings and the subscription and repayment of amounts subscribed or otherwise contributed by members

Members are permitted to make drawings in anticipation of profits which will be allocated to them. The amount of such drawings is set at the beginning of each financial year, taking into account the anticipated cash needs of the LLP.

New members are required to subscribe a minimum level of capital and in subsequent years members are invited to subscribe for further capital, the amounts of which is determined by the performance and seniority of those members. On retirement, capital is repaid to members.

This report was approved by the members on 27 August 2026 and signed on behalf of the members by:

Mr Craig Peters

Designated member

Registered office:

216 West George Street

Glasgow

G2 2PQ

Rosebridge Investments LLP

Chartered Accountants Report to the Members on the Preparation of the Unaudited Statutory Financial Statements of Rosebridge Investments LLP

Year ended 30 June 2026

As described on the statement of financial position, the members of the LLP are responsible for the preparation of the financial statements for the year ended 30 June 2026, which comprise the statement of financial position and the related notes. You consider that the LLP is exempt from an audit under the Companies Act 2006 as applied to limited liability partnerships by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

GILLILAND & COMPANY Chartered Accountants

216 West George Street Glasgow G2 2PQ

27 August 2026

Rosebridge Investments LLP

Statement of Financial Position

30 June 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	4		292,500	292,500

Current assets

Debtors	5	3,000		536

Creditors: amounts falling due within one year	6	1,874		1,909
		-------		-------
Net current assets/(liabilities)			1,126	( 1,373)
			---------	---------
Total assets less current liabilities			293,626	291,127
			---------	---------
Net assets			293,626	291,127
			---------	---------

Represented by:

Loans and other debts due to members

Other amounts	7		13,140	10,641

Members' other interests

Members' capital classified as equity	280,486	280,486
Other reserves	–	–
	---------	---------
	293,626	291,127
	---------	---------

Total members' interests

Loans and other debts due to members	7	13,140	10,641
Members' other interests		280,486	280,486
		---------	---------
		293,626	291,127
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006 (as applied to LLPs), the statement of comprehensive income has not been delivered.

For the year ending 30 June 2026 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) relating to small LLPs.

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 financial statements .

Rosebridge Investments LLP

Statement of Financial Position (continued)

30 June 2026

These financial statements were approved by the members and authorised for issue on 27 August 2026 , and are signed on their behalf by:

Mr Craig Peters

Designated Member

Registered number: SO303891

Rosebridge Investments LLP

Notes to the Financial Statements

Year ended 30 June 2026

1.	General information

The LLP is registered in Scotland. The address of the registered office is 216 West George Street, Glasgow, G2 2PQ.

2.	Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP 2021).

3.	Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investment that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Members' participation rights

Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed, remuneration and profits).

Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with Section 22 of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships'. A member's participation right results in a liability unless the right to any payment is discretionary on the part of the LLP.

Amounts subscribed or otherwise contributed by members, for example members' capital, are classed as equity if the LLP has an unconditional right to refuse payment to members. If the LLP does not have such an unconditional right, such amounts are classified as liabilities.

Where profits are automatically divided as they arise, so the LLP does not have an unconditional right to refuse payment, the amounts arising that are due to members are in the nature of liabilities. They are therefore treated as an expense in the statement of comprehensive income in the relevant year. To the extent that they remain unpaid at the year end, they are shown as liabilities in the statement of financial position.

Conversely, where profits are divided only after a decision by the LLP or its representative, so that the LLP has an unconditional right to refuse payment, such profits are classed as an appropriation of equity rather than as an expense. They are therefore shown as a residual amount available for discretionary division among members in the statement of comprehensive income and are equity appropriations in the statement of financial position.

Other amounts applied to members, for example remuneration paid under an employment contract and interest on capital balances, are treated in the same way as all other divisions of profits, as described above, according to whether the LLP has, in each case, an unconditional right to refuse payment.

All amounts due to members that are classified as liabilities are presented in the statement of financial position within 'Loans and other debts due to members' and are charged to the statement of comprehensive income within 'Members' remuneration charged as an expense'. Amounts due to members that are classified as equity are shown in the statement of financial position within 'Members' other interests'.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

4.	Tangible assets

	Land and buildings
	£
At Valuation
At 1 July 2025 and 30 June 2026	292,500
	---------
Depreciation
At 1 July 2025 and 30 June 2026	–
	---------
Carrying amount
At 30 June 2026	292,500
	---------
At 30 June 2025	292,500
	---------

5.	Debtors

	2026	2025
	£	£
Other debtors	3,000	536
	-------	----

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Social security and other taxes	552	859
Other creditors	1,322	1,050
	-------	-------
	1,874	1,909
	-------	-------

7.	Loans and other debts due to members

	2026	2025
	£	£
Amounts owed to members in respect of profits	13,140	10,641
	--------	--------