Eriswell Capital Management LLP

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

Registered number: OC334533

		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	5		83		111
Tangible Assets	6		7,978		6,618

			8,061		6,729
CURRENT ASSETS
Debtors	7	7,500		7,500
Investments	8	64,474		-
Cash at bank and in hand		17,139		92,321

		89,113		99,821
Creditors: Amounts Falling Due Within One Year	9	(6,636 )		(1,942 )

NET CURRENT ASSETS (LIABILITIES)			82,477		97,879

TOTAL ASSETS LESS CURRENT LIABILITIES			90,538		104,608

NET ASSETS ATTRIBUTABLE TO MEMBERS			90,538		104,608

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		(9,462)		4,608

			(9,462)		4,608

Equity
Members' other interests
Other reserves		100,000		100,000

			100,000		100,000

			90,538		104,608

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			(9,462)		4,608
Members' other interests			100,000		100,000

			90,538		104,608

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Eriswell Capital Management LLP

Balance Sheet (continued)

As At 31 March 2025

For the year 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 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

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

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

On behalf of the members

Ms Andrea Badelt

Designated Member

07/10/2025

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

1. General Information

Eriswell Capital Management LLP is a limited liability partnership, incorporated in England & Wales, registered number

OC334533. The Registered Office is TaxAssist Accountants, 26-28 Molesey Road, Hersham, Surrey, KT12 4RQ

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of financial services for which the members charge management fees that are collected on a monthly basis from the funds under management

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are the company website database and vuisual solution. It is amortised to the profit and loss accoutns at 25% reducing balance.

2.4. 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:

Fixtures & Fittings	25% Straight Line
Computer Equipment	25% Reducing Balance

2.5. Investments

Investments are included in the financial statements on a mark to market basis as at the reporting date. Investments relate exclusively to short-dated UK Government Gilts with a maturity of 1 Year or less.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 2 (2024: 2)

4. Prior Period Adjustment

The comparative figures for the members interests (as represented on the face of the balance sheet) for the financial year ended 31 March 2024 have had to be reclassified to correct the presentation of Other Reserves and Members capital classified as a liability. This adjustment is presentational and does affect the Profit and Loss account for the same period.

5. Intangible Assets

	Other
	£
Cost
As at 1 April 2024	10,575

As at 31 March 2025	10,575

Amortisation
As at 1 April 2024	10,464
Provided during the period	28

As at 31 March 2025	10,492

...CONTINUED

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Eriswell Capital Management LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	83

As at 1 April 2024	111

6. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	1,542	36,834	38,376
Additions	3,087	457	3,544

As at 31 March 2025	4,629	37,291	41,920

Depreciation
As at 1 April 2024	1,542	30,216	31,758
Provided during the period	772	1,412	2,184

As at 31 March 2025	2,314	31,628	33,942

Net Book Value
As at 31 March 2025	2,315	5,663	7,978

As at 1 April 2024	-	6,618	6,618

7. Debtors

	2025	2024 as restated
	£	£
Due within one year
Trade debtors	7,500	7,500

8. Current Asset Investments

	2025	2024 as restated
	£	£
Listed investments	64,474	-

9. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Trade creditors	36	1,942
Other creditors	6,600	-

	6,636	1,942

10. Controlling Parties

The LLP is controlled entirely by its members

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Eriswell Capital Management LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

11. Audit Information

The auditor's report on the financial statements for the year ended 31 March 2025 was unqualified. The audit report was

signed on 7th October 2025 by Jonathan Graham FCA (Senior Statutory Auditor) on behalf of TWP Accounting LLP.

This report is made solely to the LLP's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act

2006, as applied by Part 12 of The Limited Liability Partnerships (Accounts and Audit)(Applications of Companies Act 2006)

Regulations 2008. My audit work has been undertaken so that I might state to the LLP's members those matters I am

required to state to them in an Auditor's Report and for no other purpose. To the fullest extent permitted by law, I do not

accept or assume responsibility to anyone other than the LLP and the LLP's members, as a body, for our audit work, for this

report, or for the opinions I have formed.

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