Company No: OC305291 (England and Wales)

Contents

• Limited Liability Partnership Information
• Balance Sheet
• Reconciliation of Members' Interests
• Notes to the Financial Statements

Designated members	Robert Bodian
	Michael Fantozzi

Registered office	2nd Floor
	168 Shoreditch High Street
	London
	E1 6RA
	United Kingdom

Registered number

OC305291 (England and Wales)

Chartered accountants	Kreston Reeves LLP
	2nd Floor
	168 Shoreditch High Street
	London
	E1 6RA
	United Kingdom

	Note	31.12.2024		31.12.2023
		£		£
Creditors: amounts falling due within one year	3	( 2,814,148)		( 2,814,148)
Net current liabilities		(2,814,148)		(2,814,148)
Total assets less current liabilities		(2,814,148)		(2,814,148)
Net liabilities attributable to members		( 2,814,148)		( 2,814,148)
Represented by
Loans and other debts due to members after more than one year
Other amounts		(2,814,148)		(2,814,148)
		(2,814,148)		(2,814,148)
Members' other interests
		0		0
		(2,814,148)		(2,814,148)
Total members' interests
Loans and other debts due to members		(2,814,148)		(2,814,148)
		(2,814,148)		(2,814,148)

Mintz, Levin, Cohn, Ferris, Glovsky and Popeo Intellectual Property LLP (registered number: OC305291) did not trade during the current financial period and has made neither profit nor loss, nor any other comprehensive income. For the financial year ending 31 December 2024 the LLP was entitled to exemption from audit under section 480 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

Members' responsibilities:

• The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo Intellectual Property LLP (registered number: OC305291) were approved and authorised for issue by the Board of Directors on 26 August 2025. They were signed on its behalf by:

Michael Fantozzi Designated member

	DEBT Loans and other debts due to members less any amounts due from members in debtors	Total members' interests
	Other amounts	Total
	£	£
Amounts due to members	(2,814,148)
Balance at 01 April 2023	(2,814,148)	(2,814,148)
Members' interest after result for the financial year/period	(2,814,148)	(2,814,148)
Amounts due to members	(2,814,148)
Balance at 31 December 2023	(2,814,148)	(2,814,148)
Members' interest after result for the financial year/period	(2,814,148)	(2,814,148)
Amounts due to members	(2,814,148)
Balance at 31 December 2024	(2,814,148)	(2,814,148)

There are no existing restrictions or limitations which impact the ability of the members of the LLP to reduce the amount of Members' other interests

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Mintz, Levin, Cohn, Ferris, Glovsky and Popeo Intellectual Property LLP is a limited liability partnership, incorporated in the United Kingdom under the Limited Liability Partnerships Act 2000 and is registered in England and Wales. The address of the LLP's registered office is 2nd Floor, 168 Shoreditch High Street, London, E1 6RA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Limited Liability Partnerships Act 2000 as applicable to companies subject to the small companies regime and the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships issued in December 2021 (SORP 2022).

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

2. Employees

	Year ended 31.12.2024		Period from 01.04.2023 to 31.12.2023
	Number		Number
Monthly average number of persons employed by the LLP during the year	2		2

3. Creditors: amounts falling due within one year

	31.12.2024		31.12.2023
	£		£
Amounts owed to Group undertakings	2,814,148		2,814,148

4. Related party transactions

The Members of the LLP are also Members of Mintz Levin Cohn Ferris Glovsky and Popeo PC (MLPC) that is registered in the United States of America.

At the year end, the amount outstanding to MLPC was £2,814,148 (2023: £2,814,148) and is included within creditors as 'Amounts owed to group undertakings'. No interest was charged on this loan.

5. Loans and other debts due to members

	31.12.2024		31.12.2023
	£		£
Other amounts due to members	(2,814,148)		(2,814,148)

Loans and other debts due to members may be further analysed as followed:

	31.12.2024		31.12.2023
	£		£
Falling due within one year	(2,814,148)		(2,814,148)

Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.

6. Ultimate controlling party

The LLP is under control of it's designated members.