REGISTERED NUMBER: OC366880 (England and Wales)

MEKONG MANUFACTURING (2011) LLP

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DESIGNATED MEMBERS:

N M Pizzey

K J Pizzey

REGISTERED OFFICE:

Wey Court West

Union Road

Farnham

Surrey

GU9 7PT

REGISTERED NUMBER:

OC366880 (England and Wales)

ACCOUNTANTS:

Shaw Gibbs Limited

Wey Court West

Union Road

Farnham

Surrey

GU9 7PT

FIXED ASSETS

Investments

4

169,939

1,567,839

CURRENT ASSETS

Cash at bank

25,498

38,431

CREDITORS

Amounts falling due within one year

5

(3,300

)

(1,500

)

NET CURRENT ASSETS

22,198

36,931

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

192,137

1,604,770

LOANS AND OTHER DEBTS DUE TO MEMBERS

6

192,137

1,604,770

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

6

192,137

1,604,770

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 4 December 2025 and were signed by:

N M Pizzey - Designated member

1.	STATUTORY INFORMATION

Mekong Manufacturing (2011) 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.

Fixed asset investments

Fixed asset investments are stated at cost less any provision for diminution in value. Investments are classified as fixed where the intention is to hold the investment for an undetermined length of time.

3.	EMPLOYEE INFORMATION

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

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

1,567,839

Additions

39,939

Impairments

(1,437,839

)

At 31 March 2025

169,939

NET BOOK VALUE

At 31 March 2025

169,939

At 31 March 2024

1,567,839

The partnership holds 17.236% of the issued share capital of WAL Low Carbon Technology (Anhui) CO Ltd, a company incorporated in China.

During the year, the company purchased 17% of H2EVO Tech LLC, a company incorporated in USA.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Accruals and deferred income

3,300

1,500

6.

LOANS AND OTHER DEBTS DUE TO MEMBERS

In the event of winding up, unsecured debts due to members will rank equally with debts due to other unsecured creditors.

7.	ULTIMATE CONTROLLING PARTY

The partnership is under the control of its members.