VINEYARD CAPITAL LLP

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have compiled the financial statements of the LLP from the accounting records and information and explanations you have given to us.

This report is made to the partners in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the partners the financial statements that we have been engaged to compile, to report to the partners that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the partnership and the partners for our work or for this report.

You have acknowledged on the balance sheet as at year ended 31 March 2025 your duty to ensure that the partnership has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the LLP is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. 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 financial statements.

Taxsense Limited

18/08/2025

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203 West Street

Fareham

Hants

PO16 0EN

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VINEYARD CAPITAL LLP

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: OC430817

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		4,800		5,400
Tangible Assets	5		772		1,030

			5,572		6,430
CURRENT ASSETS
Cash at bank and in hand		8,534		7,297

		8,534		7,297
Creditors: Amounts Falling Due Within One Year	6	(3,341 )		(951 )

NET CURRENT ASSETS (LIABILITIES)			5,193		6,346

TOTAL ASSETS LESS CURRENT LIABILITIES			10,765		12,776

NET ASSETS ATTRIBUTABLE TO MEMBERS			10,765		12,776

REPRESENTED BY:
Loans and other debts due to members
Other amounts		224,210		-

			224,210		-

Equity
Members' other interests
Members' capital		(567,718)		(285,445)
Other reserves		354,273		298,221

			(213,445)		12,776

			10,765		12,776

TOTAL MEMBERS' INTEREST
Loans and other debts due to members			224,210		-
Members' other interests			(213,445)		12,776

			10,765		12,776

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VINEYARD CAPITAL 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 member acknowledges his 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

Mr Christian Heidl

Partner

14/08/2025

The notes on pages 4 to 5 form part of these financial statements.

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VINEYARD CAPITAL LLP

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

VINEYARD CAPITAL LLP is a limited liability partnership, incorporated in England & Wales, registered number OC430817 . The Registered Office is 115 Ebury Street, London, England, SW1W 9QU.

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

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:

Computer Equipment

25% Reducing balance method

3. Average Number of Employees

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

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	6,000

As at 31 March 2025	6,000

Amortisation
As at 1 April 2024	600
Provided during the period	600

As at 31 March 2025	1,200

...CONTINUED

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VINEYARD CAPITAL LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	4,800

As at 1 April 2024	5,400

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2024	1,190

As at 31 March 2025	1,190

Depreciation
As at 1 April 2024	160
Provided during the period	258

As at 31 March 2025	418

Net Book Value
As at 31 March 2025	772

As at 1 April 2024	1,030

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	1,406	951
Taxation and social security	1,935	-

	3,341	951

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