Limited Liability Partnership registration number OC402586 (England and Wales)
COMPASS PARTNERS INTERNATIONAL II LLP
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
COMPASS PARTNERS INTERNATIONAL II LLP
LIMITED LIABILITY PARTNERSHIP INFORMATION
Designated members
Mr A Marraccino
Mr A Wormsley
Mr T J Wright
LLP registration number
OC402586
Registered office
44a Bute Gardens
London
W6 7DX
Auditor
TC Group
5th Floor
3 Dorset Rise
London
EC4Y 8EN
COMPASS PARTNERS INTERNATIONAL II LLP
CONTENTS
Page
Members' report
1 - 2
Independent auditor's report
3 - 5
Statement of comprehensive income
6
Statement of financial position
7
Reconciliation of members' interests
8 - 9
Statement of cash flows
10
Notes to the financial statements
11 - 15
COMPASS PARTNERS INTERNATIONAL II LLP
MEMBERS' REPORT
FOR THE YEAR ENDED 31 MARCH 2026
- 1 -

The members present their annual report and financial statements for the year ended 31 March 2026.

Principal activities

The principal activity of the limited liability partnership is the provision of investment advisory services. The limited liability partnership is authorised to undertake this activity by the Financial Conduct Authority.

In June 2026, the members resolved to wind down the operations of the limited liability partnership and place the limited liability partnership into liquidation.

As a result, these financial statements are prepared on a basis other than that of a going concern.

Members' drawings, contributions and repayments

Policies for members' drawings, subscriptions and repayment of members' capital are governed by the Limited Liability Partnership agreement dated 4 April 2019. Members' capital is classified as equity.

Each member shall receive on a monthly basis drawings as agreed from time to time by the Executive Committee, provided that there are sufficient resources retained to meet ongoing working capital and regulatory capital requirements.

Executive Committee

The Executive Committee members during the year and up to the date of this report were as follows:

Mr A Wormsley

Mr T J Wright

Mr F J Rudd

Designated members

The designated members who held office during the year and up to the date of signature of the financial statements were as follows:

Mr A Marraccino
Mr A Wormsley
Mr T J Wright
COMPASS PARTNERS INTERNATIONAL II LLP
MEMBERS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
Statement of members' responsibilities

The members are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) requires the members to prepare financial statements for each financial year. Under that law the members have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice. Under company law (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) the members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the limited liability partnership and of the profit or loss of the limited liability partnership for that period. In preparing these financial statements, the members are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the limited liability partnership will continue in business.

The members are responsible for keeping adequate accounting records that are sufficient to show and explain the limited liability partnership’s transactions and disclose with reasonable accuracy at any time the financial position of the limited liability partnership and enable them to ensure that the financial statements comply with the Companies Act 2006 (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008). They are also responsible for safeguarding the assets of the limited liability partnership and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of disclosure to auditor

Each of the members in office at the date of approval of this annual report confirms that:

- so far as the members are aware, there is no relevant audit information of which the limited liability partnership's auditor is unaware, and

- the members have taken all the steps that they o ught to have taken as members in order to make themselves aware of any relevant audit information and to establish that the limited liability partnership's auditor is aware of that information.

Approved by the members on
1 July 2026
01 July 2026
and signed on behalf by:
Mr A Marraccino
Designated Member
COMPASS PARTNERS INTERNATIONAL II LLP
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF COMPASS PARTNERS INTERNATIONAL II LLP
- 3 -
Opinion

We have audited the financial statements of Compass Partners International II LLP (the 'limited liability partnership') for the year ended 31 March 2026 which comprise the statement of comprehensive income, the statement of financial position, the reconciliation of members' interests, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the limited liability partnership's affairs as at 31 March 2026 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the limited liability partnership in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Emphasis of matter - financial statements prepared on a basis other than going concern

We draw attention to Note 1.2 in the financial statements which indicates that the financial statements have been prepared on a basis other than going concern. Our opinion is not modified in respect of this matter.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The members are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Companies Act 2006 as applied to limited liability partnerships requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- we have not received all the information and explanations we require for our audit.

COMPASS PARTNERS INTERNATIONAL II LLP
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF COMPASS PARTNERS INTERNATIONAL II LLP
- 4 -
Responsibilities of members

As explained more fully in the Members' Responsibilities Statement as set out on page 1, the members are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the members determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the members are responsible for assessing the limited liability partnership’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the members either intend to liquidate the limited liability partnership or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which the audit was considered capable of detecting irregularities including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect irregularities, including fraud. The risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below. However, the primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the entity and management.

Our approach was as follows:

- We obtained an understanding of the legal and regulatory frameworks that are applicable to the limited liability partnership and determined that the most significant are those that relate to the reporting framework (United Kingdom Generally Accepted Accounting Practice; including FRS 102 ‘The Financial Reporting Standard applicable to the UK and Republic of Ireland’ and the Limited Liability Partnerships (Accounts & Audit) (Application of Companies Act 2006) Regulations 2008. In addition, the limited liability partnership is required to comply with relevant Financial Conduct Authority’s (FCA) rules and regulations relating to its operations.

- We understood how the limited liability partnership is complying with those frameworks by making enquiries of management and seeking representations from those charged with governance to understand how management maintains and communicates its policies and procedures in these areas. We corroborated our understanding by reviewing supporting documentation including members’ meeting minutes and correspondence with regulatory bodies.

COMPASS PARTNERS INTERNATIONAL II LLP
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF COMPASS PARTNERS INTERNATIONAL II LLP
- 5 -

- We assessed the susceptibility of the limited liability partnership’s financial statements to material misstatement, including how fraud might occur by considering the risk of management override of internal control and by designating revenue recognition as a fraud risk. We performed journal entry testing by specific risk criteria, with a focus on journals indicating large or unusual transactions based on our understanding of the business. We tested specific transactions reconciling to source documentation and independent confirmation, ensuring appropriate authorisation of the transactions.

- Based on this understanding we designed our audit procedures to identify non-compliance with such laws and regulations. Our procedures involved enquiries of management and those charged with governance, review of legal and professional expenses, and review of members’ meeting minutes.

- The limited liability partnership is a regulated entity under the supervision of the FCA. As such, the Senior Statutory Auditor considered the experience and expertise of the engagement team to ensure that the team had the appropriate competence and capabilities.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the limited liability partnership's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. Our audit work has been undertaken so that we might state to the limited liability partnership's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the limited liability partnership and the limited liability partnership's members as a body, for our audit work, for this report, or for the opinions we have formed.

David Marks FCA (Senior Statutory Auditor)
For and on behalf of TC Group
1 July 2026
Statutory Auditor
5th Floor
3 Dorset Rise
London
EC4Y 8EN
COMPASS PARTNERS INTERNATIONAL II LLP
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
2026
2025
Notes
£
£
Revenue
2
53,542
151,656
Administrative expenses
(87,000)
(119,521)
Operating (loss)/profit
3
(33,458)
32,135
Investment income
1,225
1,583
(Loss)/profit for the financial year before members' remuneration and profit shares
(32,233)
33,718
Members' remuneration charged as an expense
5
32,233
(33,718)
Result for the financial year available for discretionary division among members
-
-

COMPASS PARTNERS INTERNATIONAL II LLP
STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2026
31 March 2026
- 7 -
2026
2025
Notes
£
£
£
£
Current assets
Trade and other receivables
6
17,065
6,411
Cash and cash equivalents
79,561
123,148
96,626
129,559
Current liabilities
7
(21,326)
(23,234)
Net current assets and net assets attributable to members
75,300
106,325
Represented by:
Loans and other debts due to members within one year
Amounts due in respect of profits
-
0
41,025
Members' other interests
Members' capital classified as equity
75,300
65,300
75,300
106,325
Total members' interests
Amounts due from members
(206)
-
Loans and other debts due to members
-
41,025
Members' other interests
75,300
65,300
75,094
106,325
The financial statements were approved by the members and authorised for issue on 1 July 2026 and are signed on their behalf by:
01 July 2026
Mr A Marraccino
Designated member
Limited Liability Partnership registration number OC402586 (England and Wales)
COMPASS PARTNERS INTERNATIONAL II LLP
RECONCILIATION OF MEMBERS' INTERESTS
FOR THE YEAR ENDED 31 MARCH 2026
- 8 -
Current financial year
EQUITY
DEBT
TOTAL
Members' other interests
Loans and other debts due to members less any amounts due from members in debtors
MEMBERS'
INTERESTS
Members' capital
Other amounts
Total
Total
2026
£
£
£
£
Members' interests at 1 April 2025
65,300
41,025
41,025
106,325
Members' remuneration charged as an expense
-
(32,233)
(32,233)
(32,233)
Members' interests after profit and remuneration for the year
65,300
8,792
8,792
74,092
Introduced by members
10,000
-
-
10,000
Drawings
-
(8,998)
(8,998)
(8,998)
Members' interests at 31 March 2026
75,300
(206)
(206)
75,094
Amounts due to members
-
Amounts due from members, included in debtors
(206)
(206)
COMPASS PARTNERS INTERNATIONAL II LLP
RECONCILIATION OF MEMBERS' INTERESTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 9 -
Prior financial year
EQUITY
DEBT
TOTAL
Members' other interests
Loans and other debts due to members less any amounts due from members in debtors
MEMBERS'
INTERESTS
Members' capital
Other amounts
Total
Total
2025
£
£
£
£
Members' interests at 1 April 2024
60,300
7,307
7,307
67,607
Members' remuneration charged as an expense
-
33,718
33,718
33,718
Members' interests after profit and remuneration for the year
60,300
41,025
41,025
101,325
Introduced by members
5,000
-
-
5,000
Members' interests at 31 March 2025
65,300
41,025
41,025
106,325
COMPASS PARTNERS INTERNATIONAL II LLP
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2026
- 10 -
2026
2025
Notes
£
£
£
£
Cash flows from operating activities
Cash (absorbed by)/generated from operations
10
(45,814)
22,740
Investing activities
Interest received
1,225
1,583
Net cash generated from investing activities
1,225
1,583
Financing activities
Capital introduced by members
10,000
-
Payments to members
(8,998)
-
Net cash generated from financing activities
1,002
-
Net (decrease)/increase in cash and cash equivalents
(43,587)
24,323
Cash and cash equivalents at beginning of year
123,148
98,825
Cash and cash equivalents at end of year
79,561
123,148
COMPASS PARTNERS INTERNATIONAL II LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 11 -
1
Accounting policies
Limited liability partnership information

Compass Partners International II LLP is a limited liability partnership incorporated in England and Wales. The registered office is 44a Bute Gardens, London, W6 7DX.

The principal activity of the limited liability partnership is disclosed in the Members' Report.

1.1
Accounting convention

These financial statements have been prepared in accordance with the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", together with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the limited liability partnership. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

In June 2026, the members resolved to wind down the operations of the limited liability partnership and place the limited liability partnership into liquidation.

As a result, the financial statements have been prepared on a basis other than that of a going concern.

In preparing the financial statements on this basis, adjustments have been made to reduce the carrying value of assets to their recoverable amounts (net realisable value), and to provide for any additional liabilities arising from the decision to wind down the business.

No provision has been made for the future costs of terminating the business unless they were committed at the balance sheet date.

1.3
Revenue

Revenue consists primarily of fees relating to investment monitoring and advisory services.

Revenue is recognised over the period in which the fees are earned or as a service is provided. In the opinion of the members, the limited liability partnership has only one class of business, that of providing investment services, and operates in a market which is not delineated by geographical bounds.

1.4
Members' participating interests

Members' participation rights are the rights of a member against the limited liability partnership that arise under the m embers' agreement (for example, in respect of amounts subscribed or otherwise contributed remuneration and profits).

Members' participation rights in the earnings or assets of the limited liability partnership are analysed between those that are, from the limited liability partnership's perspective, either a financial liability or equity, in accordance with section 22 of FRS 102. A member's participation rights including amounts subscribed or otherwise contributed by members, for example members' capital, are classed as liabilities unless the limited liability partnership h as an unconditional right to refuse payment to members, in which case they are classified as equity.

All amounts due to members that are classified as liabilities are presented within 'Loans and other debts due to members' and, where such an amount relates to current year profits, they are recognised within ‘Members' remuneration charged as an expense’ in arriving at the relevant year’s result. Undivided amounts that are classified as equity are shown within ‘Members' other interests’. Amounts recoverable from members are presented as debtors and shown as amounts due from members within members’ interests.

COMPASS PARTNERS INTERNATIONAL II LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 12 -
1.5
Financial instruments

The limited liability partnership has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the limited liability partnership's statement of financial position when the limited liability partnership becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the limited liability partnership transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the limited liability partnership after deducting all of its liabilities.

Basic financial liabilities, including trade and other payables, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts 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 payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Taxation

The taxation payable on the partnership profits is solely the personal liability of the individual members consequently neither partnership taxation nor related deferred taxation arising in respect of the partnership are accounted for in these financial statements.

1.7
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease d asset are consumed.

1.8
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

COMPASS PARTNERS INTERNATIONAL II LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 13 -
2
Revenue

An analysis of the limited liability partnership's revenue is as follows:

2026
2025
£
£
Turnover
Monitoring fees
12,500
50,000
Advisory fees
32,603
99,656
Reimbursed expenditure
8,439
2,000
53,542
151,656
3
Operating (loss)/profit
2026
2025
Operating (loss)/profit for the year is stated after charging:
£
£
Fees payable to the LLP's auditor for the audit of the LLP's financial statements
7,000
7,000
Non audit remuneration paid to auditors
2,000
10,000
4
Employees
The LLP had no employees during the current or prior year.
5
Members' remuneration
2026
2025
Number
Number
Average number of members during the year
4
4
2026
2025
£
£
Remuneration to members charged as an expense
(32,233)
33,718
(32,233)
33,718
6
Trade and other receivables
2026
2025
Amounts falling due within one year:
£
£
Trade receivables
15,000
1,170
Amounts owed by members
206
-
Other receivables
1,859
5,241
17,065
6,411
COMPASS PARTNERS INTERNATIONAL II LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 14 -
7
Current liabilities
2026
2025
£
£
Trade payables
12,326
4,041
Accruals and deferred income
9,000
19,193
21,326
23,234
8
Loans and other debts due to members
2026
2025
£
£
Analysis of loans
Amounts falling due within one year
-
0
41,025

In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.

9
Related party transactions

Transactions with members of the limited liability partnership and entities in which members of the limited liability partnership have ownership interests are summarised as follows:

2026
2025
Balance sheet items:
£
£
Amounts due from related parties *
15,000
6,170
* included in trade and other receivables in note 9
Amounts due to related parties *
326
4,041
* included in current liabilities in note 10
2026
2025
Profit and loss items:
£
£
Revenue
53,542
151,656
COMPASS PARTNERS INTERNATIONAL II LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 15 -
10
Cash (absorbed by)/generated from operations
2026
2025
£
£
(Loss)/profit for the year
(32,233)
33,718
Adjustments for:
Investment income recognised in profit or loss
(1,225)
(1,583)
Movements in working capital:
Increase in trade and other receivables
(10,448)
(1,411)
Decrease in trade and other payables
(1,908)
(7,984)
Cash (absorbed by)/generated from operations
(45,814)
22,740
11
Analysis of changes in net funds
1 April 2025
Cash flows
31 March 2026
£
£
£
Cash at bank and in hand
123,148
(43,587)
79,561
Loans and other debts due to members:
- Other amounts due to members
(41,025)
41,025
-
0
Balances including members' debt
82,123
(2,562)
79,561
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