REGISTERED NUMBER: OC450632 (England and Wales)

Report of the Members and

Unaudited Financial Statements

for the Period 16 January 2024 to 31 December 2024

for

Wise Capital Partners LLP

Page

General Information

1

Report of the Members

2

Chartered Accountants' Report

3

Income Statement

4

Balance Sheet

5

Notes to the Financial Statements

7

DESIGNATED MEMBERS:

G L M Casciere

REGISTERED OFFICE:

71-75 Shelton Street

Covent Garden

London

WC2H 9JQ

REGISTERED NUMBER:

OC450632 (England and Wales)

ACCOUNTANTS:

Thickbroom Coventry Limited

Chartered Accountants

147a High Street

Waltham Cross

EN8 7AP

The members present their report with the financial statements of the LLP for the period 16 January 2024 to 31 December 2024.

INCORPORATION

The LLP was incorporated on 16 January 2024 and commenced trading on the same date.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the period under review was that of preparation, setup and management of operations of investment funds.

DESIGNATED MEMBERS

The designated members during the period under review were:

G L M Casciere

RESULTS FOR THE PERIOD AND ALLOCATION TO MEMBERS

The loss for the period before members' remuneration and profit shares was £301,956.

MEMBERS' INTERESTS

There have not been any members subscriptions made in the initial period.

There have not been any transfers of members' interests from capital to debt in the period.

ON BEHALF OF THE MEMBERS:

G L M Casciere - Designated member

15 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Wise Capital Partners LLP for the period ended 31 December 2024 which comprise the Income Statement, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of Wise Capital Partners LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Wise Capital Partners LLP and state those matters that we have agreed to state to the members of Wise Capital Partners LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wise Capital Partners LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Wise Capital Partners LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Wise Capital Partners LLP. You consider that Wise Capital Partners LLP is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Wise Capital Partners LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Thickbroom Coventry Limited

Chartered Accountants

147a High Street

Waltham Cross

EN8 7AP

Date: .............................................

TURNOVER

-

Administrative expenses

(301,956

)

OPERATING LOSS and

LOSS FOR THE FINANCIAL PERIOD BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS

(301,956

)

CURRENT ASSETS

Debtors

301,956

CREDITORS

Amounts falling due within one year

4

(19,794

)

NET CURRENT ASSETS

282,162

TOTAL ASSETS LESS CURRENT LIABILITIES

282,162

CREDITORS

Amounts falling due after more than one year

5

(212,162

)

NET ASSETS ATTRIBUTABLE TO MEMBERS

70,000

LOANS AND OTHER DEBTS DUE TO MEMBERS

6

70,000

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

6

70,000

Amounts due from members

(301,956

)

(231,956

)

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 period ended 31 December 2024.

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 in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 15 October 2025 and were signed by:

G L M Casciere - Designated member

1.	STATUTORY INFORMATION

Wise Capital Partners 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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEE INFORMATION

The average number of employees during the period was NIL.

4.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other creditors

19,794

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Trade creditors

212,162

6.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with other creditors.