REGISTERED NUMBER: OC378965 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

AERIE CAPITAL PARTNERS LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

James Elton

Dustin James McGivern

REGISTERED OFFICE:

63/66 Hatton Garden

Suite 23

Fifth Floor

London

EC1N 8LE

REGISTERED NUMBER:

OC378965 (England and Wales)

ACCOUNTANTS:

Simmons Gainsford Professional Services Limited

14th Floor

33 Cavendish Square

London

W1G 0PW

FIXED ASSETS

Investments

4

35

35

CURRENT ASSETS

Debtors

5

2,773

2,173

Cash at bank

343

343

3,116

2,516

CREDITORS

Amounts falling due within one year

6

3,132

2,382

NET CURRENT (LIABILITIES)/ASSETS

(16

)

134

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

19

169

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

19

169

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

19

169

Amounts due from members

5

(2,678

)

(2,078

)

(2,659

)

(1,909

)

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 30 April 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 8 December 2025 and were signed by:

James Elton - Designated member

1.	STATUTORY INFORMATION

Aerie Capital Partners 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 the provisions of section 1A of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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.

Investments in associates

Investments in associate undertakings are recognised at cost, less a provision for impairment where appropriate.

Financial instruments

Basic financial assets and liabilities, including trade debtors and creditors, other debtors and creditors and amounts with related parties are initially recognised at transaction price and are subsequently carried at amortised cost using the effective interest method unless the arrangements constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets and liabilities classified as receivable or payable within one year are not amortised.

3.	EMPLOYEE INFORMATION

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

4.	FIXED ASSET INVESTMENTS

Interest

in

associated

undertakings

£

COST

At 1 May 2024

and 30 April 2025

35

NET BOOK VALUE

At 30 April 2025

35

At 30 April 2024

35

At the balance sheet date the LLP owned 35% of the issued A shares of Outlook Hold Limited, which is a holding company in the tour operator industry.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Other debtors

2,773

2,173

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

1

1

Amounts owed to related parties

3,096

2,346

Amounts owed to participating interests

35

35

3,132

2,382

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

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