Themis Capital Management Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10411937

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,184		1,336
Investments	5		10,002		-

			12,186		1,336
CURRENT ASSETS
Debtors	6	29,862		6,590
Cash at bank and in hand		1,518		29,096

		31,380		35,686
Creditors: Amounts Falling Due Within One Year	7	(31,030 )		(30,044 )

NET CURRENT ASSETS (LIABILITIES)			350		5,642

TOTAL ASSETS LESS CURRENT LIABILITIES			12,536		6,978

NET ASSETS			12,536		6,978

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			12,436		6,878

SHAREHOLDERS' FUNDS			12,536		6,978

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Themis Capital Management Limited

Balance Sheet (continued)

As At 31 October 2024

For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

F G Letheuil

Director

11 August 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Themis Capital Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10411937 . The registered office is C/O AKE, Hoddesdon Enterprise Centre, Pindar Road, Hoddesdon, Hertfordshire, EN11 0FJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rendering of fund managment services.

Rendering of services

Turnover from the rendering of services is recognised in the period the service is provided.

2.3. 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:

Plant & Machinery

25% reducing balance

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.6. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2023: NIL)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 November 2023	3,268
Additions	1,417

As at 31 October 2024	4,685

...CONTINUED

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Themis Capital Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2024

Depreciation
As at 1 November 2023	1,932
Provided during the period	569

As at 31 October 2024	2,501

Net Book Value
As at 31 October 2024	2,184

As at 1 November 2023	1,336

5. Investments

	Unlisted
	£
Cost
As at 1 November 2023	-
Additions	10,002

As at 31 October 2024	10,002

Provision
As at 1 November 2023	-

As at 31 October 2024	-

Net Book Value
As at 31 October 2024	10,002

As at 1 November 2023	-

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	26,445	1,645
Other debtors	3,417	4,945

	29,862	6,590

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	250	185
Other creditors	27,105	26,125
Taxation and social security	3,675	3,734

	31,030	30,044

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

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Themis Capital Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2024

9. Related Party Transactions

F Letheuil

The above is a director of the company.

During the year, the related party incured expenses on behalf of the company and drew monies against his account.

At the balance sheet date, he was owed £14,981 (2023: £13,260) by the Company. No interest has been charged on this loan during the period.

O Emanuel

The above is a participator of the company.

During the year, the related party incured expenses on behalf of the company and drew monies against his account.

At the balance sheet date, he was owed £12,123 (2023: £12,865) by the Company.

No interest has been charged on this loan during the period.

10. Ultimate Controlling Party

The company's ultimate controlling parties are O Emanuel and F Letheuil by virtue of their equal ownership of the issued share capital in the company.

11. Going concern

The company is considered a going concern as it has the full support of the director and participator who are not seeking repayment of ther loans in the foreseeable future.

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