BUSINESS CAPITAL & CONSULTING MANAGEMENT PARTNERS LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC366317

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	452,057		1,457,707
Cash at bank and in hand		1,705,034		1,859,719

		2,157,091		3,317,426
Creditors: Amounts Falling Due Within One Year	5	(21,027 )		(18,493 )

NET CURRENT ASSETS (LIABILITIES)			2,136,064		3,298,933

TOTAL ASSETS LESS CURRENT LIABILITIES			2,136,064		3,298,933

NET ASSETS ATTRIBUTABLE TO MEMBERS			2,136,064		3,298,933

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		1,558,905		2,721,774

			1,558,905		2,721,774

Equity
Members' other interests
Revaluation reserve		577,159		577,159

			577,159		577,159

			2,136,064		3,298,933

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			1,558,905		2,721,774
Members' other interests			577,159		577,159

			2,136,064		3,298,933

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BUSINESS CAPITAL & CONSULTING MANAGEMENT PARTNERS LLP

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (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 LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr Vladimir Kokorin

Designated Member

31/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

BUSINESS CAPITAL & CONSULTING MANAGEMENT PARTNERS LLP is a limited liability partnership, incorporated in England & Wales, registered number OC366317 . The Registered Office is Birchin Court , 20 Birchin Lane, London, EC3V 9DJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

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

Revenue is deferred until the performance obligations of a contract have been met.

2.3. Financial Instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 to all of its financial instruments.

Financial instruments are recognized in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognized amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.

Financial liabilities

Financial liabilities, including creditors are initially recognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are initially recognised at transaction price.

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 2 (2024: 2)

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	88,869	275,391
Other debtors	-	797,821
Loan to HD Fund Services Ltd	363,188	384,495

	452,057	1,457,707

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BUSINESS CAPITAL & CONSULTING MANAGEMENT PARTNERS LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	3,919	-
Bank loans and overdrafts	-	4
Other creditors	14,708	14,709
Accruals and deferred income	2,400	3,780

	21,027	18,493

6. Audit Information

The auditor's report on the accounts of BUSINESS CAPITAL & CONSULTING MANAGEMENT PARTNERS LLP for the year ended 31 December 2025 was unqualified.

The auditor's report was signed by Statutory Auditor.

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