Limited Liability Partnership registration number OC417726 (England and Wales)
CER ITALIAN LOGISTICS GENERAL PARTNER LLP
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
CER ITALIAN LOGISTICS GENERAL PARTNER LLP
LIMITED LIABILITY PARTNERSHIP INFORMATION
Designated members
CER COINVEST, L.L.C.
CER ITALIAN LOGISTICS HOLDINGS, LTD.
Limited liability partnership number
OC417726
Registered office
6th Floor
Manfield House
1 Southampton Street
London
WC2R 0LR
Accountants
Alliotts LLP
Manfield House
1 Southampton Street
London
WC2R 0LR
CER ITALIAN LOGISTICS GENERAL PARTNER LLP
CONTENTS
Page
Members' report
1
Members' responsibilities statement
2
Accountants' report
3
Balance sheet
4
Notes to the financial statements
5
CER ITALIAN LOGISTICS GENERAL PARTNER LLP
MEMBERS' REPORT
FOR THE YEAR ENDED 30 JUNE 2025
- 1 -

The members present their annual report and financial statements for the year ended 30 June 2025.

Principal activities

The principal activity of the limited liability partnership is dormant. The limited liability partnership incorporated on 12 June 2017.

Members' drawings, contributions and repayments

The members' drawing policy allows each member to draw a proportion of their profit share, subject to the cash requirements of the business.

A member's capital requirement is linked to their share of profit and the financing requirement of the l imited liability partnership. There is no opportunity for appreciation of the capital subscribed. Just as incoming members introduce their capital at "par", so the retiring members are repaid their capital at "par".

Designated members

The designated members who held office during the year and up to the date of signature of the financial statements were as follows:

CER COINVEST, L.L.C.
CER ITALIAN LOGISTICS HOLDINGS, LTD.
Approved by the members on 16 March 2026 and signed on behalf by:
16 March 2026
CER ITALIAN LOGISTICS HOLDINGS, LTD.
Designated Member
CER ITALIAN LOGISTICS GENERAL PARTNER LLP
MEMBERS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -

The members are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) requires the members to prepare financial statements for each financial year. Under that law the members have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice. Under company law (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) the members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the limited liability partnership and of the profit or loss of the limited liability partnership for that period. In preparing these financial statements, the members are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent;

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the limited liability partnership will continue in business.

The members are responsible for keeping adequate accounting records that are sufficient to show and explain the limited liability partnership’s transactions and disclose with reasonable accuracy at any time the financial position of the limited liability partnership and enable them to ensure that the financial statements comply with the Companies Act 2006 (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008). They are also responsible for safeguarding the assets of the limited liability partnership and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

CER ITALIAN LOGISTICS GENERAL PARTNER LLP
ACCOUNTANTS' REPORT TO THE MEMBERS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CER ITALIAN LOGISTICS GENERAL PARTNER LLP FOR THE YEAR ENDED 30 JUNE 2025
- 3 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CER Italian Logistics General Partner LLP for the year ended 30 June 2025 which comprise, the balance sheet and the related notes from the limited liability partnership’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 limited liability partnership's members of CER Italian Logistics General Partner LLP, as a body, in accordance with the terms of our engagement letter dated 28 September 2021. Our work has been undertaken solely to prepare for your approval the financial statements of CER Italian Logistics General Partner LLP and state those matters that we have agreed to state to the limited liability partnership's members of CER Italian Logistics General Partner LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CER Italian Logistics General Partner LLP and its members as a body, for our work or for this report.

It is your duty to ensure that CER Italian Logistics General Partner 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 CER Italian Logistics General Partner LLP. You consider that CER Italian Logistics General Partner 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 CER Italian Logistics General Partner 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 f inancial statements.

Alliotts LLP
Chartered Accountants
Manfield House
1 Southampton Street
London
WC2R 0LR
17 March 2026
CER ITALIAN LOGISTICS GENERAL PARTNER LLP
BALANCE SHEET
AS AT 30 JUNE 2025
30 June 2025
- 4 -
2025
2024
£
£
£
£
Net assets attributable to members
NIL
NIL
Members' other interests
NIL
NIL
Total members' interests
NIL
NIL

For the financial year ended 30 June 2025 the limited liability partnership was entitled to exemption from audit under section 480 of the Companies Act 2006 as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to dormant limited liability partnerships.

The members acknowledge their responsibilities for complying with the requirements of the Act as applied to limited liability partnerships with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime.

The financial statements were approved by the members and authorised for issue on 16 March 2026 and are signed on their behalf by:
16 March 2026
CER ITALIAN LOGISTICS HOLDINGS, LTD.
Designated member
Limited Liability Partnership Registration No. OC417726
CER ITALIAN LOGISTICS GENERAL PARTNER LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
1
Accounting policies
Limited liability partnership information

CER Italian Logistics GP LLP is a limited liability partnership incorporated in England and Wales. The registered office is c/o The Carlyle Group, Lansdowne House, 57 Berkeley Square, London, W1J 6ER. The business address is 1 St James's Market, London, SW1Y 4AH.

The limited liability partnership's principal activities are disclosed in the Members' Report.

1.1
Basis of preparation

These financial statements have been prepared in accordance with the Statement of Recommended Practice "Accounting by Limited Liability Partnerships" issued in December 2021, together with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the limited liability partnership. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Profit and loss account

The limited liability partnership has taken exemption available from producing an income statement as it is dormant.

All amounts due to members that are classified as liabilities are presented within 'Loans and other debts due to members' and, where such an amount relates to current year profits, they are recognised within ‘Members' remuneration charged as an expense’ in arriving at the relevant year’s result. Undivided amounts that are classified as equity are shown within ‘Members' other interests’. Amounts recoverable from members are presented as debtors and shown as amounts due from members within members’ interests.

1.3
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average number of persons (excluding members) employed by the partnership during the year was:

2025
2024
Number
Number
Total
0
0
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