ACCOUNTS - Final Accounts preparation

Registered number: OC452462

DHARMA ASSET MANAGEMENT LLP

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2025

DHARMA ASSET MANAGEMENT LLP

MEMBERS' REPORT

FOR THE PERIOD ENDED 31 MARCH 2025

The members present their annual report together with the financial statements of Dharma Asset Management LLP (the "LLP") for the period ended 31 March 2025.

Principal activities

The LLP was incorporated on 29 May 2024 and commenced trading on that date.

The principal activity of the LLP in the period under review was the provision of investment management services.

Designated Members

Jayantha Jeyanandhan, Sashank Narasimhadevara and Jennifer Denise Kemmeter were designated members of the LLP throughout the period.

Members' capital and interests

Members are remunerated from the profits of the LLP and are required to make their own provision for pensions and other benefits. Profits are allocated and divided between members after finalisation of the financial statements. Members draw a proportion of their profit shares monthly during the year in which it is made, with the balance of profits being distributed after the year, subject to the cash requirements of the business.

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DHARMA ASSET MANAGEMENT LLP

MEMBERS' REPORT (CONTINUED)

FOR THE PERIOD ENDED 31 MARCH 2025

Members' responsibilities statement

The members are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law, (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008), requires the members to prepare financial statements for each financial year. Under that law the members have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) the members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the LLP and of the profit or loss of the LLP for that period.

In preparing these financial statements, the members are required to:

∙select suitable accounting policies and then apply them consistently;

∙make judgments and accounting estimates that are reasonable and prudent;

∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the LLP will continue in business.

The members are responsible for keeping adequate accounting records that are sufficient to show and explain the LLP's transactions and disclose with reasonable accuracy at any time the financial position of the LLP and to enable them to ensure that the financial statements comply with the Companies Act 2006 (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of the Companies Act 2006) Regulations 2008). They are also responsible for safeguarding the assets of the LLP and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the members and signed on their behalf by:

................................................ Sashank Narasimhadevara
Date: 26 November 2025

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DHARMA ASSET MANAGEMENT LLP

REGISTERED NUMBER: OC452462

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025
		£


Current assets	125,383
Creditors: amounts falling due within one year	(3,500)
Net current liabilities		121,883
Total assets less current liabilities		121,883
		121,883
Net liabilities attributable to members		121,883

Total members' interests			121,883

Notes

General information

The LLP was formed in the United Kingdom and is registered in England and Wales. The address of the
LLP's registered office is 71-75 Shelton Street, Covent Garden, London, United Kingdom, WC2H 9JQ.

Average number of employees

The average monthly number of employees during the period was 0.

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DHARMA ASSET MANAGEMENT LLP

REGISTERED NUMBER: OC452462

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2025

These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro LLPs regime.

The entity 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 Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements.

The financial statements have been delivered in accordance with the provisions applicable to entities subject to the small LLPs regime.

The financial statements were approved and authorised for issue by the members and were signed on their behalf by:

................................................

Sashank Narasimhadevara

Designated member

Date: 26 November 2025

Dharma Asset Management LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of Changes in Equity.

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