Company No: OC450356 (England and Wales)

Contents

• Limited Liability Partnership Information
• Balance Sheet
• Notes to the Financial Statements

DESIGNATED MEMBERS	1314 Capital Advisors Gp Limited (Appointed 19 December 2023)
	Mr P McDuff (Appointed 19 December 2023)

REGISTERED OFFICE	126-130 Regent Street
	London
	W1B 5SE
	United Kingdom

REGISTERED NUMBER

OC450356 (England and Wales)

ACCOUNTANT	Barlow Andrews LLP
	Carlyle House
	78 Chorley New Road
	Bolton

	Note	31.03.2025
		£
Fixed assets
Investments	3	500
		500
Current assets
Debtors	4	25,000
Cash at bank and in hand	5	2,010
		27,010
Creditors: amounts falling due within one year	6	( 2,249)
Net current assets		24,761
Total assets less current liabilities		25,261
Net assets attributable to members		25,261
Represented by
Loans and other debts due to members within one year
Other amounts		25,261
		25,261
Members' other interests
		0
		25,261
Total members' interests
Loans and other debts due to members		25,261
		25,261

For the financial period ending 31 March 2025 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.

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.

1314 Capital Advisors LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of Changes in Equity.

The financial statements of 1314 Capital Advisors LLP (registered number: OC450356) were approved and authorised for issue by the Board of Directors on 12 September 2025. They were signed on its behalf by:

Mr P McDuff Designated member

1. Accounting policies

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

General information and basis of accounting

1314 Capital Advisors 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 126-130 Regent Street, London, W1B 5SE, 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 £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

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.

Investments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through the Profit and Loss Account. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

2. Employees

	Period from 19.12.2023 to 31.03.2025
	Number
Monthly average number of persons employed by the LLP during the period	1

3. Fixed asset investments

	31.03.2025
	£
Other investments and loans	500

4. Debtors

	31.03.2025
	£
Trade debtors	25,000

5. Cash and cash equivalents

	31.03.2025
	£
Cash at bank and in hand	2,010

6. Creditors: amounts falling due within one year

	31.03.2025
	£
Other creditors	2,249