Rich (C) LLP

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

Registered number: OC425206

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		2,000,000

			-		2,000,000
CURRENT ASSETS
Stocks	5	-		2,315,000
Debtors	6	-		8,411
Cash at bank and in hand		-		14,614

		-		2,338,025
Creditors: Amounts Falling Due Within One Year	7	-		(518,239 )

NET CURRENT ASSETS (LIABILITIES)			-		1,819,786

TOTAL ASSETS LESS CURRENT LIABILITIES			-		3,819,786

Creditors: Amounts Falling Due After More Than One Year	8		-		(1,850,000 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			-		1,969,786

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		(989,259)		(154,294)
Other amounts		989,259		997,544

			-		843,250

Equity
Members' other interests
Members' capital		-		1,126,536

			-		1,126,536

			-		1,969,786

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			-		843,250
Members' other interests			-		1,126,536

			-		1,969,786

Page 1

Page 2

Rich (C) LLP

Balance Sheet (continued)

As At 31 March 2026

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

Mr Richard Chand

Designated Member

27/10/2026

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

1. General Information

Rich (C) LLP is a limited liability partnership, incorporated in England & Wales, registered number OC425206 . The Registered Office is c/o Kibworth Tax Services Ltd, St Martin's Chambers, 8 New Street, Leicester, LE1 5NR.

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. 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:

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.

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

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

4. Tangible Assets

	Investment Properties
	£
Cost
As at 1 April 2025	2,000,000
Additions	2,727,575
Disposals	(4,727,575 )

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	2,000,000

5. Stocks

	2026	2025
	£	£
Work in progress	-	2,315,000

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Page 4

Rich (C) LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
VAT	-	8,411

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other loans	-	515,657
Accruals and deferred income	-	2,582

	-	518,239

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

	2026	2025
	£	£
Bank loans	-	1,850,000

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