REGISTERED NUMBER: OC452948 (England and Wales)

Unaudited Financial Statements

for the Year Ended 5 April 2026

for

Josalo LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

P P Rock

Mrs E Rock

REGISTERED OFFICE:

44 The Pantiles

Tunbridge Wells

Kent

TN2 5TN

REGISTERED NUMBER:

OC452948 (England and Wales)

ACCOUNTANTS:

APT

44 The Pantiles

Tunbridge Wells

Kent

TN2 5TN

FIXED ASSETS

Investments

4

4,435,282

3,668,967

CURRENT ASSETS

Debtors

6,241

419,273

Cash at bank

39,807

595,058

46,048

1,014,331

CREDITORS

Amounts falling due within one year

5

2,460

2,340

NET CURRENT ASSETS

43,588

1,011,991

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

4,478,870

4,680,958

LOANS AND OTHER DEBTS DUE TO MEMBERS

6

58,322

-

MEMBERS' OTHER INTERESTS

Capital accounts

4,420,548

4,680,958

4,478,870

4,680,958

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

6

58,322

-

Members' other interests

4,420,548

4,680,958

Amounts due from members

(6,241

)

(419,273

)

4,472,629

4,261,685

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 by the members of the LLP and authorised for issue on 28 August 2026 and were signed by:

P P Rock - Designated member

1.	STATUTORY INFORMATION

Josalo 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 as modified by the revaluation of certain assets.

The functional and presentational currency of the LLP is pounds sterling. Monetary amounts in these financial statements are rounded to the nearest £1, except where otherwise indicated

Turnover

Turnover represent investment income receivable in the accounting period.

Going concern

After reviewing the LLP's forecasts and projections, the members have a reasonable expectation that the LLP has adequate resources to continue in operational existence for the foreseeable future. The LLP therefore continues to adopt the going concern basis in preparing its financial statements.

Investments

Investments are shown at fair value or where fair value cannot be readily ascertained at cost less impairment. Any aggregate deficit or surplus arising from changes in fair value is recognised through profit and loss.

Other income

Interest income is recognised when the right to receive payment is established.

Dividend income is recognised when the right to receive payment is established.

3.	EMPLOYEE INFORMATION

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

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 6 April 2025

3,668,967

Additions

5,465,572

Disposals

(4,884,681

)

Revaluations

185,424

At 5 April 2026

4,435,282

NET BOOK VALUE

At 5 April 2026

4,435,282

At 5 April 2025

3,668,967

Cost or valuation at 5 April 2026 is represented by:

Other

investments

£

Valuation in 2025

(273,714

)

Valuation in 2026

185,424

Cost

4,523,572

4,435,282

If fixed asset investments had not been revalued/impaired, they would have been included at an historical cost of £4,523,572. Fixed asset investments were valued on an open market basis on 5 April 2026.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.26

5.4.25

£

£

Other creditors

2,460

2,340

6.

LOANS AND OTHER DEBTS DUE TO MEMBERS

5.4.26

5.4.25

£

£

Amounts owed to members in respect of profits

58,322

-

Falling due within one year

58,322

-

Loans and other debts due to members rank equally with other creditors.