HEPTAGON CAPITAL LLP

Company Registration Number:
OC307355 (England and Wales)

Unaudited statutory accounts for the year ended 30 April 2025

Period of accounts

Start date: 1 May 2024

End date: 30 April 2025

HEPTAGON CAPITAL LLP

Contents of the Financial Statements

for the Period Ended 30 April 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

HEPTAGON CAPITAL LLP

Directors' report period ended 30 April 2025

The directors present their report with the financial statements of the company for the period ended 30 April 2025

Principal activities of the company

The firm acts as sub-advisor to an affiliated undertaking domiciled in Malta, Heptagon Capital Limited ("HCL"), and receives revenue via HCL for the investment services it provides.

Additional information

Going concern: Whilst the LLP remains dependent on amounts receivable from HCL as the principal source of income, the members are not aware of any reason that this agreement will be terminated in the foreseeable future. The LLP receives a fixed proportion of the management fees earned by HCL. Whilst HCL's revenue is variable based on the performance of the funds and the level of assets under management, the underlying investments are sufficiently diversified such that HCL (and therefore the LLP) should continue to be profitable for the foreseeable future. Historically, the LLP has received income in a timely manner in order to manage its obligations (which are relatively predictable in nature). After making enquiries, the members have a reasonable expectation that the LLP has adequate resources to continue in operational existence for the 12 months from the date these financial statements have been signed. Accordingly, they continue to adopt the going concern basis in preparing the financial statements. For further information regarding the LLP’s going concern see Note 1.3 of the financial statements.



Directors

The directors shown below have held office during the whole of the period from
1 May 2024 to 30 April 2025

Eran Ben-Zour
Tarek Mooro
Fredrik Plyhr
Heptagon Capital management Limited
George Veltchev
Cheyne equity Partners Limited
Christoffer Fallenius
Thomas Hoersman


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
22 August 2025

And signed on behalf of the board by:
Name: Tarek Mooro
Status: Director

HEPTAGON CAPITAL LLP

Profit And Loss Account

for the Period Ended 30 April 2025

2025 2024


£

£
Turnover: 10,268,727 10,568,869
Cost of sales: ( 74,797 ) ( 199,639 )
Gross profit(or loss): 10,193,930 10,369,230
Administrative expenses: ( 8,989,176 ) ( 9,642,469 )
Operating profit(or loss): 1,204,754 726,761
Interest receivable and similar income: 241
Profit(or loss) before tax: 1,204,995 726,761
Profit(or loss) for the financial year: 1,204,995 726,761

HEPTAGON CAPITAL LLP

Balance sheet

As at 30 April 2025

Notes 2025 2024


£

£
Current assets
Debtors: 3 2,511,197 2,929,678
Cash at bank and in hand: 514,354 619,000
Total current assets: 3,025,551 3,548,678
Creditors: amounts falling due within one year: 4 ( 172,754 ) ( 110,819 )
Net current assets (liabilities): 2,852,797 3,437,859
Total assets less current liabilities: 2,852,797 3,437,859
Creditors: amounts falling due after more than one year: 5 ( 783,560 ) ( 1,846,761 )
Total net assets (liabilities): 2,069,237 1,591,098
Capital and reserves
Called up share capital: 860,800 860,800
Other reserves: 1,208,437 730,298
Total Shareholders' funds: 2,069,237 1,591,098

The notes form part of these financial statements

HEPTAGON CAPITAL LLP

Balance sheet statements

For the year ending 30 April 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 22 August 2025
and signed on behalf of the board by:

Name: Tarek Mooro
Status: Director

The notes form part of these financial statements

HEPTAGON CAPITAL LLP

Notes to the Financial Statements

for the Period Ended 30 April 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

HEPTAGON CAPITAL LLP

Notes to the Financial Statements

for the Period Ended 30 April 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 28 27

HEPTAGON CAPITAL LLP

Notes to the Financial Statements

for the Period Ended 30 April 2025

3. Debtors

2025 2024
£ £
Trade debtors 0 53,434
Prepayments and accrued income 41,516 31,456
Other debtors 2,469,681 2,844,788
Total 2,511,197 2,929,678
Debtors due after more than one year: 172,754 110,819

HEPTAGON CAPITAL LLP

Notes to the Financial Statements

for the Period Ended 30 April 2025

4. Creditors: amounts falling due within one year note

2025 2024
£ £
Trade creditors 91,650 21,824
Accruals and deferred income 75,592 86,498
Other creditors 5,512 2,497
Total 172,754 110,819

HEPTAGON CAPITAL LLP

Notes to the Financial Statements

for the Period Ended 30 April 2025

5. Creditors: amounts falling due after more than one year note

2025 2024
£ £
Other creditors 783,560 1,846,761
Total 783,560 1,846,761