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REGISTERED NUMBER: OC446930 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

MIAS UK HOLDINGS LLP
MIAS UK HOLDINGS LLP (REGISTERED NUMBER: OC446930)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024










Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MIAS UK HOLDINGS LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DESIGNATED MEMBERS: Santa Margarita LLP
Ponantt LLP
San Jose LLP
Celes Blue LLP





REGISTERED OFFICE: Eagle House
28 Billing Road
Northampton
Northamptonshire
NN1 5AJ





REGISTERED NUMBER: OC446930 (England and Wales)





ACCOUNTANTS: Shaw Gibbs Limited
Eagle House
28 Billing Road
Northampton
Northamptonshire
NN1 5AJ
Page 1
MIAS UK HOLDINGS LLP (REGISTERED NUMBER: OC446930)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes $    $    $    $   
FIXED ASSETS
Investments 4 138,099,320 125,545,172

CURRENT ASSETS
Debtors 12,000 12,000

CREDITORS
Amounts falling due within one year 5 23,846,962 3,821
NET CURRENT (LIABILITIES)/ASSETS (23,834,962 ) 8,179
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS
114,264,358
125,553,351

LOANS AND OTHER DEBTS DUE TO
MEMBERS
6
114,252,358
125,541,351

MEMBERS' OTHER INTERESTS
Capital accounts 12,000 12,000
114,264,358 125,553,351

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 6 114,252,358 125,541,351
Members' other interests 12,000 12,000
Amounts due from members (12,000 ) (12,000 )
114,252,358 125,541,351

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 notes form part of these financial statements

Page 2 continued...
MIAS UK HOLDINGS LLP (REGISTERED NUMBER: OC446930)

BALANCE SHEET - continued
31 DECEMBER 2024


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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 31 December 2025 and were signed by:





Santa Margarita LLP - Designated member

The notes form part of these financial statements

Page 3
MIAS UK HOLDINGS LLP (REGISTERED NUMBER: OC446930)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024


1. STATUTORY INFORMATION

MIAS UK Holdings LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the US Dollar ($).


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 as modified by the revaluation of certain assets.

Critical accounting judgements and key sources of estimation uncertainty
The preparation of financial statements requires the use of certain critical accounting estimates. It also requires the Members to exercise their judgement in the process of applying the accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed within the individual accounting policies below.

Financial instruments
Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term deposits with an original maturity date of three months or less.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income under administrative expenses.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Investments
Investments are held at fair value at the balance sheet date with changes in fair value recognised in the income statement and accumulated gains or losses reflected in the Fair Value reserve.

3. EMPLOYEE INFORMATION

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

4. FIXED ASSET INVESTMENTS

2024 2023
$    $   
Other investments not loans 138,099,320 125,545,172

Page 4 continued...
MIAS UK HOLDINGS LLP (REGISTERED NUMBER: OC446930)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


4. FIXED ASSET INVESTMENTS - continued

Additional information is as follows:
Investments
$   
COST OR VALUATION
At 1 January 2024 124,506,056
Additions 88,855,718
Disposals (87,039,250 )
No description (196,072 )
Revaluations 11,011,372
At 31 December 2024 137,137,824
NET BOOK VALUE
At 31 December 2024 137,137,824
At 31 December 2023 124,506,056

Investments are revalued to fair value at each year end.

The historical cost of the investments is $126,172,746.

Investments (neither listed nor unlisted) were as follows:
2024 2023
$    $   
Investment cash 961,496 1,039,116

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
$    $   
Other creditors 23,842,287 -
Accruals and deferred income 4,675 3,821
23,846,962 3,821

6. LOANS AND OTHER DEBTS DUE TO MEMBERS

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

Page 5