Lucky Oz Capital LLP - Filleted accounts

Lucky Oz Capital LLP
Registered number:	OC360256
Balance Sheet
as at 31 December 2025
Notes		2025		2024
$			$

Current assets
Debtors	3	104,915		4,598,777
Cash at bank and in hand		-		3,448
		104,915		4,602,225


Net current assets		104,915		4,602,225

Total assets less current liabilities		104,915		4,602,225

Creditors: amounts falling due after more than one year	4	(4,843,054)		(4,840,854)


Net liabilities attributable to members		(4,738,139)		(238,629)

Represented by:
Loans and other debts due to members	5	(4,738,139)		(238,629)


		(4,738,139)		(238,629)

Total members' interests
Loans and other debts due to members	5	(4,738,139)		(238,629)

		(4,738,139)		(238,629)

For the year ended 31 December 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 8 May 2026 and signed on their behalf by:


S M Hubbard on behalf of Quantor Trading Ltd
Designated member

Lucky Oz Capital LLP
Notes to the Accounts
for the year ended 31 December 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.

	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.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2	Employees	2025		2024
Number			Number

	Average number of persons employed by the LLP	-		-

3	Debtors	2025		2024
$			$

	Other debtors	104,915		4,598,777

4	Creditors: amounts falling due after one year	2025		2024
$			$

	Other creditors	4,843,054		4,840,854


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

	Amounts due to members in respect of profits	(4,738,139)		(238,629)

	Amounts falling due after more than one year	(4,738,139)		(238,629)

	Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.

6	Related party transactions

	At the year end the Limited Liability Partnership owed Andrii Khirsin (the ultimate benficial owner) an amount of $4,843,854 (2024: $4,840,854). The amount is included within note 4.

7	Other information

	Lucky Oz Capital LLP is a limited liability partnership incorporated in England. Its registered office is:
	207 Regent Street
	3rd Floor
	London
	W1B 3HH