REGISTERED NUMBER: OC442678 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Trefoil Capital LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountant

5

DESIGNATED MEMBERS:

J Gates

A C Gates

R Maraviglia

Trefoil Capital Advisers Ltd

REGISTERED OFFICE:

15th Floor 33

Cavendish Square

London

W1G 0PW

REGISTERED NUMBER:

OC442678 (England and Wales)

ACCOUNTANT:

St James's Associates Limited

Statutory Auditors

Orion House

5 Upper St Martin's Lane

London

WC2H 9EA

CURRENT ASSETS

Debtors

4

25,627

25,627

Cash at bank

3,219

4,934

28,846

30,561

CREDITORS

Amounts falling due within one year

5

3,400

2,400

NET CURRENT ASSETS

25,446

28,161

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

25,446

28,161

LOANS AND OTHER DEBTS DUE TO MEMBERS

6

20,446

23,161

MEMBERS' OTHER INTERESTS

Capital accounts

5,000

5,000

25,446

28,161

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

6

20,446

23,161

Members' other interests

5,000

5,000

Amounts due from members

4

(627

)

(627

)

24,819

27,534

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 31 October 2025 and were signed by:

J Gates - Designated member

1.	STATUTORY INFORMATION

Trefoil 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.

3.	EMPLOYEE INFORMATION

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

25,000

25,000

Other debtors

627

627

25,627

25,627

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

3,400

2,400

6.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members are unsecured and would rank equally with other unsecured creditors in the event of a winding up.

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages three to six and you consider that the LLP is exempt from an audit.

In accordance with your instructions, I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to me.

St James's Associates Limited

Statutory Auditors

Orion House

5 Upper St Martin's Lane

London

WC2H 9EA

31 October 2025