K4 Invest LLP Accounts






K4 Invest LLP

	Registered No. OC417846
	Information for Filing with the Registrar
		31 March 2025

at	31 March 2025

Registered No.			OC417846	Notes	2025	2024
					$	$
Fixed assets



	Investments			5	1,687,652	567,500
					1,687,652	567,500
Current assets

	Debtors			6	-	2,248,214


					-	2,248,214
Creditors: Amounts falling due within one year				7	(2,141)	(1,160)
Net current (liabilities)/assets					(2,141)	2,247,054
Total assets less current liabilities					1,685,511	2,814,554
Creditors: Amounts falling due after more than one year				8	(10,000)	-

Net assets attributable to members					1,675,511	2,814,554

Represented by:
	Loans and other debts due to members				1,730,194	2,813,288
	Members' other interests
		Members' capital			1,266	1,266

		Other reserves			(55,949)	-
					(54,683)	1,266

					1,675,511	2,814,554



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

For the year ended 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) relating to small LLPs.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.

As permitted by section 444 (5A)of the Companies Act 2006 the members have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the members on 31 December 2025 and signed on its behalf by:
L. Davy-Martin
Designated member
31 December 2025

for the year ended 31 March 2025

General information

K4 Invest LLP is a limited liability partnership and incorporated in England and Wales.

Its registered number is: OC417846

Its registered office is:

5 Fleet Place

First Floor

London

EC4M 7RD

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and in accordance with the Statement of Recommended Practice 'Accounting for Limited Liability Partnerships' issued in December 2018.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable.

Members' remuneration and division of profits

Profits are treated as being available for discretionary division only if the the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Once agreement has been reached to divide the profits, a members' share in the profit or loss for the year is accounted for as an allocation of profits. Unallocated profits and losses remain included within 'other reserves'.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other 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.

Members' Interests

Members' interests are classified as either equity or debt.

Equity interests comprise any capital introduced classified as equity, any unallocated profits, any revaluation reserve and any other reserves.

Loans and other debts due to members comprise any capital introduced but classified as a liability, any loans from members, amounts due to members in respect of allocated profits less drawings and any other amounts that the LLP is contractually obliged to repay to members.

Foreign currencies

The functional and presentational currency of the company is US Dollar. The accounts are rounded to the nearest dollar.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Taxation

Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.

3	Information in relation to members




		2025	2024
		$	$



	Automatic division of profits	-	(1,066)
		-	(1,066)

4	Employees
		2025	2024
		Number	Number

	The average number of persons employed during the year was:	0	0

5	Investments
		Other investments	Total
		$	$
	Cost or revaluation
	At 1 April 2024	567,500	567,500
	Additions	1,387,652	1,387,652


	At 31 March 2025	1,955,152	1,955,152
	Provisions and impairment

	Impairment loss	267,500	267,500


	At 31 March 2025	267,500	267,500
	Net book values
	At 31 March 2025	1,687,652	1,687,652
	At 31 March 2024	567,500	567,500

6	Debtors
		2025	2024
		$	$




	Other debtors	-	2,248,214

		-	2,248,214

7	Creditors:
	amounts falling due within one year
		2025	2024
		$	$



	Trade creditors	2,141	1,160




		2,141	1,160

8	Creditors:
	amounts falling due after more than one year
		2025	2024
		$	$





	Other creditors	10,000	-

		10,000	-

9	Loans and other debts due to members
		2025	2024
		$	$

	Loans from members	1,730,194	2,813,288


		1,730,194	2,813,288

	Amounts falling due within one year	1,730,194	-

		1,730,194	2,813,288