Orca Equity Partners LLP

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

Registered number: OC454470

		31 March 2026
	Notes	£	£
FIXED ASSETS
Investments	4		949,961

			949,961
CURRENT ASSETS
Debtors	5	151,974
Cash at bank and in hand		266,863

		418,837
Creditors: Amounts Falling Due Within One Year	6	(997,397 )

NET CURRENT ASSETS (LIABILITIES)			(578,560 )

TOTAL ASSETS LESS CURRENT LIABILITIES			371,401

NET ASSETS ATTRIBUTABLE TO MEMBERS			371,401

REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability		1,036
Other amounts		48,848

			49,884

Equity
Members' other interests
Members' capital		361,695
Other reserves		(40,178)

			321,517

			371,401

TOTAL MEMBERS' INTEREST
Amounts due from members			(8,669)
Loans and other debts due to members			49,884
Members' other interests			321,517

			362,732

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Orca Equity Partners LLP

Balance Sheet (continued)

As At 31 March 2026

For the period ending 31 March 2026 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 Scott Bannerman

Designated Member

10th July 2026

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

1. General Information

Orca Equity Partners LLP is a limited liability partnership, incorporated in England & Wales, registered number OC454470 . The Registered Office is 6 Stratton Street, London, W1J 8LD.

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. Turnover includes revenue earned from the rendering of services.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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 period was: NIL

4. Investments

	Unlisted
	£
Cost
As at 11 November 2024	-
Additions	949,961

As at 31 March 2026	949,961

Provision
As at 11 November 2024	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	949,961

As at 11 November 2024	-

The legal title of the above investments are to be transferred after the period-end as part of the agreement to cancel loans provided to the partnership.

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Orca Equity Partners LLP

Notes to the Financial Statements (continued)

For the Period 11 November 2024 to 31 March 2026

5. Debtors

	31 March 2026
	£
Due within one year
Trade debtors	94,757
Prepayments and accrued income	48,548
Amounts due from members	8,669

	151,974

6. Creditors: Amounts Falling Due Within One Year

	31 March 2026
	£
Trade creditors	954
Other loans	29,972
Other creditors - Investments to be transferred	949,961
Accruals and deferred income	16,510

	997,397

The balance included in other creditors relates to invtments included in note 4, which are to be transferred as part of the agreements to cancel loans provided to the partnership. At the period-end, the legal title of the investments was still held by the partnership.

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