ACCOUNTS - Final Accounts preparation

Loans and other debts due to members

Registered number: OC425409

TREUN CAPITAL PARTNERS LLP

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

Chartered Accountants

2nd Floor, Heathmans House

19 Heathmans Road

London

SW6 4TJ

TREUN CAPITAL PARTNERS LLP

CHARTERED ACCOUNTANTS' REPORT TO THE MEMBERS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF TREUN CAPITAL PARTNERS LLP
FOR THE YEAR ENDED 31 MARCH 2025

In order to assist you to fulfil your duties under the Companies Act 2006 (as applied 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 Treun Capital Partners LLP for the year ended 31 March 2025 which comprise the 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 at https://www.icaew.com /regulation.

This report is made solely to the members in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Treun Capital Partners LLP and state those matters that we have agreed to state to the Treun Capital Partners LLP's members in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Treun Capital Partners LLP and its members for our work or for this report.

It is your duty to ensure that Treun Capital 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 result of Treun Capital Partners LLP. You consider that Treun Capital Partners LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Treun Capital 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.

Haggards Crowther LLP

2nd Floor, Heathmans House

19 Heathmans Road

London

SW6 4TJ

23 December 2025

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TREUN CAPITAL PARTNERS LLP

REGISTERED NUMBER: OC425409

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		1		1
			1		1
Current assets
Debtors: amounts falling due within one year	5	18,235		33,774
Cash at bank and in hand	6	33,180		49,940
		51,415		83,714
Creditors: Amounts Falling Due Within One Year	7	(15,549)		(24,566)
Net current assets			35,866		59,148
Total assets less current liabilities			35,867		59,149

Net assets			35,867		59,149

Represented by:
Loans and other debts due to members within one year
Other amounts	8		35,865		59,147
			35,865		59,147
Members' other interests
Members' capital classified as equity		2		2
			2		2
			35,867		59,149

Total members' interests
Loans and other debts due to members	8	35,865	59,147
Members' other interests		2	2
		35,867	59,149

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TREUN CAPITAL PARTNERS LLP

REGISTERED NUMBER: OC425409

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

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

The entity has opted not to file the statement of comprehensive income 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 on 23 December 2025.

A White

Designated member

The notes on pages 5 to 7 form part of these financial statements.

Treun Capital Partners 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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TREUN CAPITAL PARTNERS LLP

RECONCILIATION OF MEMBERS' INTERESTS

FOR THE YEAR ENDED 31 MARCH 2025


	EQUITY Members' other interests		DEBT Loans and other debts due to members less any amounts due from members in debtors		Total members' interests
	Members' capital (classified as equity)	Total	Other amounts	Total	Total
	£	£	£	£	£
Amounts due to members			236,136	236,136
Amounts due from members			-	-
Balance at 1 April 2023	2	2	236,136	236,136	236,138
Members' remuneration charged as an expense	-	-	109,356	109,356	109,356
Members' interests after profit for the year	2	2	345,492	345,492	345,494
Drawings on account and distribution of profit	-	-	(286,345)	(286,345)	(286,345)
Amounts due to members			59,147	59,147
Amounts due from members			-	-
Balance at 31 March 2024	2	2	59,147	59,147	59,149
Members' remuneration charged as an expense	-	-	386,145	386,145	386,145
Members' interests after profit for the year	2	2	445,292	445,292	445,294
Drawings on account and distribution of profit	-	-	(409,427)	(409,427)	(409,427)
Amounts due to members			35,865	35,865
Amounts due from members			-	-
Balance at 31 March 2025	2	2	35,865	35,865	35,867

There are no existing restrictions or limitations which impact the ability of the members of the LLP to reduce the amount of Members' other interests.

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TREUN CAPITAL PARTNERS LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	Statutory information

Treun Capital Partners LLP is a limited liability partnership registered in England and Wales. The partnership's registered address is 2nd Floor, Heathmans House, 19 Heathmans Road, London, United Kingdom, SW6 4TJ.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover represents fees receivable in respect of services supplied during the year. Fees are recognised over the period in which services are provided.

2.3

Division and distribution of profits

A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period.

An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making.

The LLP divides profits automatically. Automatic divisions of profits are recognised as 'Members' remuneration charged as an expense in .

2.4

Valuation of investments

Investments in subsidiaries are measured at cost.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

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TREUN CAPITAL PARTNERS LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 April 2024	1
	At 31 March 2025	1

Debtors

					2025	2024
					£	£


Trade debtors	2,400	22,500
Amounts owed by group undertakings	15,835	11,274
	18,235	33,774

6.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	33,180	49,940
	33,180	49,940

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TREUN CAPITAL PARTNERS LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	1,482	1,779
Other taxation and social security	9,067	9,474
Accruals and deferred income	5,000	13,313
	15,549	24,566


Other amounts due to members	35,865	59,147
	35,865	59,147

Loans and other debts due to members may be further analysed as follows:

					2025	2024
					£	£


Falling due within one year	35,865	59,147
	35,865	59,147

Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.

9.	Controlling party

In the opinion of the members there is no ultimate controlling party.

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