ACCOUNTS - Final Accounts preparation

Registered number: OC450725

BIRCHWAY CAPITAL LLP

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2025

BIRCHWAY CAPITAL LLP

REGISTERED NUMBER: OC450725

BALANCE SHEET

AS AT 31 MARCH 2025

		2025
Note		£

Fixed assets
Tangible assets	4		2,233
			2,233
Current assets
Debtors: amounts falling due within one year	5	59,298
Cash at bank and in hand	6	443,750
		503,048
Creditors: Amounts Falling Due Within One Year	7	(22,073)
Net current assets			480,975
Total assets less current liabilities			483,208

Net assets			483,208

Represented by:
Loans and other debts due to members within one year
Members' other interests
Members' capital classified as equity	1,280,000
Other reserves classified as equity	(796,792)
		483,208
		483,208

Total members' interests
Members' other interests			483,208
			483,208

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BIRCHWAY CAPITAL LLP

REGISTERED NUMBER: OC450725

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime.

The entity 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.

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.

The financial statements have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The entity has opted not to file the statement of comprehensive income in accordance with the provisions applicable to entities subject to the small LLPs regime.

The financial statements were approved and authorised for issue by the members and were signed on their behalf by:

J Hansell	K Pender
Designated member	Designated member

Date: 7 October 2025	Date:7 October 2025

The notes on pages 4 to 7 form part of these financial statements.

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BIRCHWAY CAPITAL LLP

RECONCILIATION OF MEMBERS' INTERESTS

FOR THE PERIOD ENDED 31 MARCH 2025


	EQUITY Members' other interests
	Members' capital (classified as equity)	Other reserves	Total
	£	£	£
Loss for the period available for discretionary division among members	-	(796,792)	(796,792)
Members' interests after profit for the period	-	(796,792)	(796,792)
Amounts introduced by members	1,280,000	-	1,280,000
Balance at 31 March 2025	1,280,000	(796,792)	483,208

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.

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BIRCHWAY CAPITAL LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

1.	General information

Birchway Capital LLP is a private limited liability partnership, incorporated in England and Wales (registered number: OC450725). The registered office and principal place of business is 6th Floor One London Wall, London, EC2Y 5EB.

The LLP was incorporated on 22 January 2024 and commenced trading on that date.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Foreign currency translation

Functional and presentation currency

The LLP's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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BIRCHWAY CAPITAL LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.4

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment

33%

straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.8

Financial instruments

The LLP only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Employees

The average monthly number of employees, including members, during the period was 3.

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BIRCHWAY CAPITAL LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

4.	Tangible fixed assets

		Computer equipment
		£
	Cost or valuation
	Additions	2,882
	At 31 March 2025	2,882
	Depreciation
	Charge for the period on owned assets	649
	At 31 March 2025	649
	Net book value
	At 31 March 2025	2,233

Debtors

					2025
					£


	Other debtors	54,157
	Prepayments and accrued income	5,141
		59,298

6.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	443,750

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BIRCHWAY CAPITAL LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

7.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	6,598
	Accruals and deferred income	15,475
		22,073

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