The members present their annual report and financial statements for the year ended 30 April 2025.

The limited liability partnership did not trade during the period under review or the prior accounting period and accordingly no income statement is presented.

The designated members who held office during the year and up to the date of signature of the financial statements were as follows:

For the financial year ended 30 April 2025 the limited liability partnership 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 Act (as applied to limited liability partnerships) with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to limited liability

partnerships subject to the small limited liability partnerships regime.

Kingston Smith Consulting LLP is a limited liability partnership domiciled and incorporated in England and Wales. The registered office is 9 Appold Street, London, EC2A 2AP.

These financial statements have been prepared in accordance with the Statement of Recommended

Practice "Accounting by Limited Liability Partnerships" issued in December 2021, together with FRS 102

“The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the

requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the limited liability partnership. Monetary amounts in these financial statements are rounded to the nearest pound.

The financial statements have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

The LLP has not traded during the year and therefore has not presented an income statement.

Basic financial instruments are measured at amortised cost. The Limited Liability Partnership has no other financial instruments or basic financial instruments measured at fair value.

The members consider the limited liability partnership's ultimate parent undertaking and controlling party to be Manneken UK Holdco Limited.