Collington Capital Partners LLP

REGISTERED NUMBER: OC427820 (England and Wales)

REPORT OF THE MEMBERS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

COLLINGTON CAPITAL PARTNERS LLP

Page

General Information

1

Report of the Members

2

Income Statement

3

Balance Sheet

4

Reconciliation of Members' Interests

6

Notes to the Financial Statements

8

DESIGNATED MEMBERS:

Mrs O C Dickson

Ms J Grant

Mr K K Bose

REGISTERED OFFICE:

55 Ludgate Hill

London

EC4M 7JW

REGISTERED NUMBER:

OC427820 (England and Wales)

ACCOUNTANTS:

Bronsens Accountants Limited

Chartered Certified Accountants

Eden House

Two Rivers Business Park

Witney

Oxfordshire

OX28 4BL

The members present their report with the financial statements of the LLP for the year ended 31 March 2026.

DESIGNATED MEMBERS

The designated members during the year under review were:

Mrs O C Dickson

Ms J Grant

Mr K K Bose

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £7,518 (2025 - £1,974 loss).

MEMBERS' INTERESTS

Members' interests are the rights of a member against the LLP and arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed, remuneration and profits).

Members' interests in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with Section 22 of FRS102, 'The Financial reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships'. A member's interest results in a liability unless the right to any payment is discretionary on the part of the LLP.

ON BEHALF OF THE MEMBERS:

Mrs O C Dickson - Designated member

31 July 2026

TURNOVER

30,359

38,453

Cost of sales

15,423

29,675

GROSS PROFIT

14,936

8,778

Administrative expenses

62,218

34,517

(47,282

)

(25,739

)

Other operating income

56,690

23,765

OPERATING PROFIT/(LOSS)

9,408

(1,974

)

Interest payable and similar expenses

1,890

-

PROFIT/(LOSS) FOR THE FINANCIAL
YEAR BEFORE MEMBERS'
REMUNERATION AND PROFIT
SHARES AVAILABLE FOR
DISCRETIONARY DIVISION AMONG
MEMBERS

7,518

(1,974

)

FIXED ASSETS

Tangible assets

4

-

Investments

5

96,372

58,500

96,372

58,500

CURRENT ASSETS

Debtors

6

46,212

15,261

Cash at bank

16,507

16,480

62,719

31,741

CREDITORS

Amounts falling due within one year

7

17,288

10,581

NET CURRENT ASSETS

45,431

21,160

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO
MEMBERS

141,803

79,660

LOANS AND OTHER DEBTS DUE TO
MEMBERS

8

141,803

79,660

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

141,803

79,660

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 31 July 2026 and were signed by:

Mrs O C Dickson - Designated member

EQUITY

DEBT

TOTAL

Members'

Loans and other debts due to

MEMBERS'

other

members less any amounts due

INTERESTS

interests

from members in debtors

Other

reserves

amounts

Total

£

Amount due to members

79,660

Amount due from members

-

Balance at 1 April 2025

-

79,660

Profit for the financial year
available for discretionary
division among members

7,518

-

7,518

Members' interests after profit
for the year

7,518

79,660

87,178

Other divisions of profit

(7,518

)

7,518

-

Introduced by members

-

83,655

Drawings on account and
distributions of profit

-

(29,030

)

(29,030

)

Amount due to members

141,803

Amount due from members

-

Balance at 31 March 2026

-

141,803

EQUITY

DEBT

TOTAL

Members'

Loans and other debts due to

MEMBERS'

other

members less any amounts due

INTERESTS

interests

from members in debtors

Other

reserves

amounts

Total

£

Amount due to members

38,694

Amount due from members

-

Balance at 1 April 2024

-

38,694

Loss for the financial year
available for discretionary
division among members

(1,974

)

-

(1,974

)

Members' interests after loss for
the year

(1,974

)

38,694

36,720

Other divisions of loss

1,974

(1,974

)

-

Introduced by members

-

68,440

Drawings on account and
distributions of profit

-

(25,500

)

(25,500

)

Amount due to members

79,660

Amount due from members

-

Balance at 31 March 2025

-

79,660

1.	STATUTORY INFORMATION

Collington Capital Partners LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The financial statements are presented in sterling which is the functional currency of the limited liability partnership and rounded to the nearest £.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover shown in the profit and loss account represents amounts invoiced during the period, exclusive of Value Added Tax together with amounts recoverable on services provided in the period under the terms of our contracts that have not been invoiced at the period end.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities, but for the purpose of the Statement of Cash Flows bank overdrafts are considered part of cash equivalents as they are payable on demand and form an integral part of the company's cash management.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

and 31 March 2026

1,091

DEPRECIATION

At 1 April 2025

and 31 March 2026

1,091

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2025

58,500

Additions

37,872

At 31 March 2026

96,372

NET BOOK VALUE

At 31 March 2026

96,372

At 31 March 2025

58,500

Other investments represent a 36% shareholding in Collington Capital Ltd, a company registered in England.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

18,000

-

Other debtors

1,036

-

Collington Capital Ltd

22,119

11,153

The Harriet Collington Foundation

2,538

2,591

Prepayments

2,519

1,517

46,212

15,261

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade creditors

5,923

4,037

VAT

8,963

4,694

Accrued expenses

2,402

1,850

17,288

10,581

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

31.3.26

31.3.25

£

Amounts owed to members in respect of profits

141,803

79,660

Falling due within one year

141,803

79,660

£

Amounts owed to members in respect of profits

141,803

79,660

The loans and other debts due to members would not be withdrawn in preference to paying third party creditors.

9.	RELATED PARTY DISCLOSURES

Through common ownership, Collington Capital Ltd and The Harriet Collington Foundation are considered to be related parties.

During the year Collington Capital Partners LLP recharged £13,302 (2025 - £7,835) of costs and time fees to The Harriet Collington Foundation. All recharges were carried out on an arm's length basis. As at 31 March 2026 £2,538 (2025 - £2,591) was owed and is included in debtors.

During the year Collington Capital Partners LLP recharged £45,605 (2025 - £17,236) (net) of costs and time fees to Collington Capital Ltd. All recharges were carried out on an arm's length basis. As at 31 March 2026 £22,119 (2025 - £11,153) (gross) was owed and is included in debtors.

The members of Collington Capital Partners LLP have confirmed their continued support to The Harriet Collington Foundation for the foreseeable future. During the year the members made capital contributions to The Harriet Collington Foundation of £19,500.