Emerging & Frontier Capital LLP

	Page
Balance Sheet	1
Notes to the Financial Statements	2

Registered number: OC452269

		31 March 2025
	Notes	£	£
CURRENT ASSETS
Debtors	4	15,870
Cash at bank and in hand		43,076

		58,946
Creditors: Amounts Falling Due Within One Year	5	(11,376 )

NET CURRENT ASSETS (LIABILITIES)			47,570

TOTAL ASSETS LESS CURRENT LIABILITIES			47,570

NET ASSETS ATTRIBUTABLE TO MEMBERS			47,570

REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability		46,572
Other amounts		998

			47,570

			47,570

TOTAL MEMBERS' INTEREST
Loans and other debts due to members			47,570

			47,570

For the period 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 members acknowledge their 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 Adrian Cundy

Designated Member

10/12/2025

The notes on page 2 form part of these financial statements.

1. General Information

Emerging & Frontier Capital LLP is a limited liability partnership, incorporated in England & Wales, registered number OC452269 . The Registered Office is 49 Greek Street, London, W1D 4EG.

This is the LLP’s first accounting period and therefore no comparative figures are presented

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

Revenue Recognition

Revenue is recognised when services have been delivered to clients and the LLP has an entitlement to payment.

Foreign Currency Translation

Transactions denominated in foreign currencies are translated at the exchange rate on the transaction date. Monetary balances are translated at the year‑end exchange rate.

2.3.

Members’ Remuneration Accounting Policy

Members’ remuneration and profit shares are accounted for as an appropriation of profits. Members’ drawings are treated as reductions in members’ interests.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the period was: NIL

4. Debtors

	31 March 2025
	£
Due within one year
Trade debtors	8,706
Other debtors - VAT	3,942
Amounts due from members	3,222

	15,870

The amount due from members represents expenses incurred by the LLP on behalf of a member and recoverable from that member.

5. Creditors: Amounts Falling Due Within One Year

	31 March 2025
	£
Trade creditors	9,891
Other creditors	1,485

	11,376

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