REGISTERED NUMBER: OC402693 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Mozambique Quarry Partners LLP

Page

General Information

1

Income Statement

2

Balance Sheet

3

Notes to the Financial Statements

6

Chartered Accountants' Report

8

DESIGNATED MEMBERS:

TWA Aggregates LLP

Companhia de Mocambique SA

G N Q Neves-Correia

REGISTERED OFFICE:

Suite 5

10 Churchill Square

West Malling

Kent

ME19 4YU

REGISTERED NUMBER:

OC402693 (England and Wales)

ACCOUNTANTS:

Libra Wealth Management Limited

Suite 5, 10 Churchill Square

West Malling

Kent

ME19 4YU

TURNOVER

-

-

Administrative expenses

(1,172

)

2,762

(1,172

)

2,762

Other operating income

(19,707

)

(82,446

)

OPERATING LOSS

(20,879

)

(79,684

)

Interest payable and similar expenses

(5,390

)

(3,601

)

LOSS FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS

(26,269

)

(83,285

)

FIXED ASSETS

Investments

4

2

2

CURRENT ASSETS

Debtors

5

3,813,691

3,638,126

Cash at bank

1,611

5,193

3,815,302

3,643,319

CREDITORS

Amounts falling due within one year

6

47,167

40,928

NET CURRENT ASSETS

3,768,135

3,602,391

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

3,768,137

3,602,393

LOANS AND OTHER DEBTS DUE TO MEMBERS

-

68,378

MEMBERS' OTHER INTERESTS

Capital accounts

3,768,137

3,534,015

3,768,137

3,602,393

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

-

68,378

Members' other interests

3,768,137

3,534,015

Amounts due from members

5

(1,487,516

)

(1,461,247

)

2,280,621

2,141,146

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 31 December 2024.

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.

The financial statements were approved by the members of the LLP and authorised for issue on 19 December 2025 and were signed by:

TWA Aggregates LLP - Designated member

G N Q Neves-Correia - Designated member

1.	STATUTORY INFORMATION

Mozambique Quarry Partners LLP is a limited liability partnership incorporated in England and Wales. The LLP's registered number and registered office address can be found on the General Information page. Its place of business is at 21 Ellis Street, Knightsbridge, London, SW1X 9AL.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" 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.

Going Concern

The members have considered the impact of the current COVID-19 pandemic on the LLP's business, with a particular focus on its effect on the LLP's investments, suppliers and members.

The members do not consider this to be a cause for material uncertainty in respect of the LLP's ability to continue as a going concern. The LLP has adapted well, successfully employing contingency plans, and the members consider that the LLP has sufficient financial resources to continue for the foreseeable future, despite the current crisis.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Foreign currencies

The LLP's functional and presentational currency is GBP.

Foreign currency transactions are translated into the functional currency using spot exchange rates at the dates of the financial transactions. At each period end foreign currency monetary items are translated using the closing rate. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2023 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2024

and 31 December 2024

2

NET BOOK VALUE

At 31 December 2024

2

At 31 December 2023

2

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts due from members

1,487,516

1,461,247

Mozambique Quarry Holdings Ltd

1,871,956

1,737,947

MQP Services Ltd

397,560

382,273

MozQuarries LDA

56,659

56,659

3,813,691

3,638,126

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

9,668

9,508

Other creditors

37,499

31,420

47,167

40,928

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Mozambique Quarry Partners LLP for the year ended 31 December 2024 which comprise the Income Statement, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of Mozambique Quarry Partners LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Mozambique Quarry Partners LLP and state those matters that we have agreed to state to the members of Mozambique Quarry Partners LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mozambique Quarry Partners LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Mozambique Quarry Partners LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Mozambique Quarry Partners LLP. You consider that Mozambique Quarry Partners LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Mozambique Quarry Partners LLP. 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 statutory financial statements.

Libra Wealth Management Limited

Suite 5, 10 Churchill Square

West Malling

Kent

ME19 4YU

19 December 2025