Rayan Properties Investments LLP

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

Registered number: OC448152

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		1,935,000		1,935,000

			1,935,000		1,935,000
CURRENT ASSETS
Debtors	5	31,963		29,729

		31,963		29,729
Creditors: Amounts Falling Due Within One Year	6	(706 )		(806 )

NET CURRENT ASSETS (LIABILITIES)			31,257		28,923

TOTAL ASSETS LESS CURRENT LIABILITIES			1,966,257		1,963,923

Creditors: Amounts Falling Due After More Than One Year	7		(1,080,150 )		(1,080,150 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			886,107		883,773

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		28,360		26,026

			28,360		26,026

Equity
Members' other interests
Members' capital		857,747		857,747

			857,747		857,747

			886,107		883,773

...CONTINUED

Page 1

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Rayan Properties Investments LLP

Balance Sheet (continued)

As At 31 March 2026

TOTAL MEMBERS' INTEREST
Amounts due from members	-	(4,464)
Loans and other debts due to members within one year	28,360	26,026
Members' other interests	857,747	857,747

	886,107	879,309

For the year ending 31 March 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 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.

On behalf of the members

Manoochehr Jafari -Nahad

Designated Member

14 October 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Rayan Properties Investments LLP is a limited liability partnership, incorporated in England & Wales, registered number OC448152 . The Registered Office is 5th Floor, 167-169 Great Portland Street, London, England.

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 May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

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

2.2. Turnover

Revenue is recognised to the extent that the LLP obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:

Income from investment properties

Rental income from investment properties leased out under an operating lease is recognised in the income statement on a straight-line basis over the term of the lease. Lease incentives granted are recognised as an integral part of the total rental income over the life of the lease.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 2 (2025: 2)

4. Investment Property

	2026
	£
Fair Value
As at 1 April 2025 and 31 March 2026	1,935,000

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Rayan Properties Investments LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	1,000	1,000
Rent Deposit	-	146
Amounts due from members	30,963	28,583

	31,963	29,729

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Accruals and deferred income	706	806

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	1,080,150	1,080,150

8. Secured Creditors

Of the creditors the following amounts are secured.

	2026		2025
	£		£
Bank loans and overdrafts	1,080,150		1,080,150

9. Related Party Transactions

Included in debtors due within one year is an amount of £3,162 (2025: £5,112) owed by related parties. The amount is interest free and repayable on demand.

Included in debtors due within one year is an amount of £27,801 (2025: £23,471) owed by its members. The amount is interest free and repayable on demand.

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