REGISTERED NUMBER: OC438307 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

TAGUS CAPITAL LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

J C A Bonchristiano

M D C R Cavalcanti

Pando Ventures Sl

G D N E Silva

REGISTERED OFFICE:

St James' Hall

Mill Road

Lancing

West Sussex

BN15 0PT

REGISTERED NUMBER:

OC438307 (England and Wales)

ACCOUNTANTS:

Peter Jarman LLP

trading as

Peter Jarman & Company

St James' Hall

Mill Road

Lancing

West Sussex

BN15 0PT

FIXED ASSETS

Tangible assets

4

-

1,581

CURRENT ASSETS

Debtors

5

4,897

36,524

Cash at bank

44,796

1,429

49,693

37,953

CREDITORS

Amounts falling due within one year

6

(350

)

(5,702

)

NET CURRENT ASSETS

49,343

32,251

TOTAL ASSETS LESS CURRENT LIABILITIES

49,343

33,832

CREDITORS

Amounts falling due after more than one year

7

-

(32,832

)

NET ASSETS ATTRIBUTABLE TO MEMBERS

49,343

1,000

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

48,343

-

MEMBERS' OTHER INTERESTS

Capital accounts

1,000

1,000

49,343

1,000

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

48,343

-

Members' other interests

1,000

1,000

Amounts due from members

5

(1,561

)

(28,913

)

47,782

(27,913

)

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 31 March 2025.

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 15 September 2025 and were signed by:

G D N E Silva - Designated member

1.	STATUTORY INFORMATION

Tagus Capital 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 4 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

6,326

DEPRECIATION

At 1 April 2024

4,745

Charge for year

1,581

At 31 March 2025

6,326

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

1,581

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

4,897

36,524

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

350

-

Other creditors

-

5,702

350

5,702

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

-

32,832

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members (other than members' capital classified as debt) would rank pari-passu with other creditors in the event of a winding up of the company.