Registered number
OC439082
SCORILO CAPITAL LLP
Filleted Accounts
30 September 2025
Tally Accountants Ltd
Chartered Management Accountants
Top Floor, College House
17 King Edwards Road
Ruislip, Middx
United Kingdom
HA4 7AE
TLY/SCO/SS/HS/25/03/26/1

SCORILO CAPITAL LLP
Registered number: | OC439082
Balance Sheet
as at 30 September 2025
Notes |  | 2025 |  | 2024
£ | £
Fixed assets
Cyptocurrency |  |  | 843 |  | 843
Investments | 2 |  | 41,221 |  | 35,455
Current assets |  |  |  |  |
Cash at bank and in hand |  |  | 563 |  | 777
Creditors: amounts falling due within one year | 3 |  | (180) |  | -
Net current assets |  |  | 383 |  | 777
Total assets less current liabilities |  |  | 42,447 |  | 37,075
Net assets attributable to members | 42,447 |  | 37,075
Represented by:
Loans and other debts due to members | 4 |  | 33,617 |  | 33,617
Members' other interests
Other reserves |  |  | 8,830 |  | 3,458
|  |  | 42,447 |  | 37,075
Total members' interests
Loans and other debts due to members | 4 |  | 33,617 |  | 33,617
Members' other interests |  |  | 8,830 |  | 3,458
|  |  | 42,447 |  | 37,075
For the year ended 30 September 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to 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.
The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
These accounts were approved by the members on 17 March 2026 and signed on their behalf by:
…..........................................
Mr.Tudor Coman
Designated member

SCORILO CAPITAL LLP
Notes to the Accounts
for the year ended 30 September 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Division of profits
| Profits are treated as being available for discretionary division only if 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. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.
| 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.
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Members' capital
| Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.
0 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the LLP | 0 |  | 0
2 | Fixed asset investments
Other
investments
£
| Cost
| At 1 October 2024 | 35,455
| Revaluation | 5,766
| At 30 September 2025 | 41,221
3 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Other creditors | 180 |  | -
4 | Loans and other debts due to members | 2025 |  | 2024
£ | £
| Loans from members | 33,617 |  | 33,617
| Amounts falling due within one year | 33,617 |  | 33,617
| Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.
5 | Other information
| SCORILO CAPITAL LLP is a limited liability partnership incorporated in England. Its registered office is:
| 27 Old Gloucester Street
| London
| United Kingdom
| WC1N 3AX

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