1 April 2025 false No description of principal activity Taxfiler 2024.6 OC404219 business:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC404219 2025-03-31 OC404219 2025-04-01 2026-03-31 OC404219 business:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 OC404219 business:FilletedAccounts 2025-04-01 2026-03-31 OC404219 2026-03-31 OC404219 business:PartnerLLP1 2025-04-01 2026-03-31 OC404219 business:PartnerLLP2 2025-04-01 2026-03-31 OC404219 business:RegisteredOffice 2025-04-01 2026-03-31 OC404219 2025-03-31 OC404219 core:WithinOneYear 2026-03-31 OC404219 core:WithinOneYear 2025-03-31 OC404219 core:ShareCapital 2026-03-31 OC404219 core:ShareCapital 2025-03-31 OC404219 business:SmallEntities 2025-04-01 2026-03-31 OC404219 core:ComputerEquipment 2025-04-01 2026-03-31 OC404219 countries:EnglandWales 2025-04-01 2026-03-31 OC404219 core:ComputerEquipment 2025-03-31 OC404219 core:ComputerEquipment 2026-03-31 OC404219 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Registered No. OC404219 (England and Wales)
Dejima Asset Management LLP Unaudited accounts for the year ended 31 March 2026
Dejima Asset Management LLP LLP Information for the year ended 31 March 2026
Designated members
Mr Matthew James LONERGAN
Mr Trevor Zygmunt SLIWERSKI
Registered Number
OC404219 (England and Wales)
Registered Office
9 Winterbrook Road London SE24 9HZ
Accountants
Windell & Co. Holly Cottage, 35 Brooks Lane Bosham Chichester West Sussex PO18 8JT
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Chartered Accountants' report to the members on the preparation of the unaudited statutory financial statements of Dejima Asset Management LLP for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dejima Asset Management LLP for the year ended 31 March 2026 as set out on pages 4 - 6 from the LLP'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 icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 2/10 as detailed at icaew.com/compilation.
Windell & Co. Chartered Accountants Holly Cottage, 35 Brooks Lane Bosham Chichester West Sussex PO18 8JT 3 June 2026
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Dejima Asset Management LLP Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
3
-
166
Current assets
Debtors
431
2,216
Cash at bank and in hand
79,863
4,780
80,294
6,996
Creditors: amounts falling due within one year
4
(3,750)
(2,200)
Net current assets
76,544
4,796
Net assets attributable to members
76,544
4,962
Represented by:
Loans and other debts due to members
5
74,544
2,962
Members' other interests
Members' capital classified as equity
2,000
2,000
76,544
4,962
Total members' interests
Loans and other debts due to members
74,544
2,962
Members' other interests
2,000
2,000
76,544
4,962
For the year ending 31 March 2026 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small 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.
These 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.
Approved by the members on 3 June 2026.
Mr Matthew James LONERGAN Designated member Limited Liability Partnership Registration No. OC404219
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Dejima Asset Management LLP Notes to the Accounts for the year ended 31 March 2026
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 comprises revenue recognised by the company in respect of investment management and performance fees.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives on a writing down basis.
Computer equipment
25%
Foreign currencies
Transactions in foreign currencies are recorded using the rate of exchange ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated using the rate of exchange ruling at the balance sheet date and the gains or losses on translation are included in the profit and loss account.
Financial instruments
The LLP does not trade in financial instruments and all such instruments arise directly from operations. All trade and other debtors are initially recognised at transaction value, as none contain in substance a financial transaction. Thereafter trade and other debtors are reviewed for impairment where there is objective evidence based on observable data that the balance may be impaired. The LLP does not hold collateral against its trade and other receivables so its exposure to credit risk is the net balance of trade and other debtors after allowance for impairment. The LLP's cash holdings comprise on demand balances. All cash is held with banks with strong external credit ratings. Trade and other creditors and accruals are initially recognised at transaction value, as none represent a financing transaction. They are only derecognised when they are extinguished. As the LLP only has short term receivables and payables, its net current asset position is a reasonable measure of its liquidity at any given time.
2
Statutory information
Dejima Asset Management LLP is a limited liability partnership, incorporated in England and Wales, registration number OC404219. Its registered office is 9 Winterbrook Road, London, SE24 9HZ.
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Dejima Asset Management LLP Notes to the Accounts for the year ended 31 March 2026
3
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 April 2025
3,359
At 31 March 2026
3,359
Depreciation
At 1 April 2025
3,193
Charge for the year
166
At 31 March 2026
3,359
Net book value
At 31 March 2026
-
At 31 March 2025
166
4
Creditors: amounts falling due within one year
2026
2025
£
£
Accruals
3,750
2,200
5
Loans and other debts due to members
2026
2025
£
£
Amounts due to members in respect of profits
74,544
2,962
Amounts falling due within one year
74,544
2,962
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
6
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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