REGISTERED NUMBER: OC316579 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Prosperity Capital Services LLP

Page

General information

1

Balance sheet

2

Notes to the financial statements

4

Designated members:

T N Nuding

T Hanaoka

Registered office:

No.4 36

Corfton Road

London

W5 2HT

Registered number:

OC316579 (England and Wales)

Accountants:

Freeman Carr

Chartered Certified Accountants

The Gatehouse

2 Devonhurst Place

Heathfield Terrace

Chiswick

London

W4 4JD

Fixed assets

Tangible assets

4

-

3,584

Current assets

Debtors

5

-

542

Cash at bank

-

77,977

-

78,519

Creditors

Amounts falling due within one year

6

-

1,232

Net current assets

-

77,287

Total assets less current liabilities

and

Net assets attributable to members

-

80,871

Loans and other debts due to members

7

-

30,871

Members' other interests

Capital accounts

-

50,000

-

80,871

Total members' interests

Loans and other debts due to members

7

-

30,871

Members' other interests

-

50,000

-

80,871

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 2025.

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.

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 2 January 2026 and were signed by:

T N Nuding - Designated member

1.	Statutory information

Prosperity Capital Services LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost

Financial instruments

The company only enters into basic financial transactions that result in the recognition of financial assets and liabilities like cash and bank balances, trade and other debtors and creditors, loans from banks and other third parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	Employee information

The average number of employees during the year was NIL (2024 - NIL).

4.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 1 January 2025

9,658

Additions

1,207

Disposals

(10,865

)

At 31 December 2025

-

Depreciation

At 1 January 2025

6,074

Charge for year

1,632

Eliminated on disposal

(7,706

)

At 31 December 2025

-

Net book value

At 31 December 2025

-

At 31 December 2024

3,584

5.

Debtors: amounts falling due within one year

2025

2024

£

£

VAT

-

542

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Other creditors

-

1,232

7.

Loans and other debts due to members

2025

2024

£

£

Amounts owed to members in respect of profits

-

30,871

Falling due within one year

-

30,871

Members would rank above other creditors.