REGISTERED NUMBER: OC375161 (England and Wales)

Report of the Members and

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Samarang LLP

Page

General Information

1

Report of the Members

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DESIGNATED MEMBERS:

G C Fisher

REGISTERED OFFICE:

The Bircham Centre

The Market Place

Reepham

Norwich

Norfolk

NR10 4JJ

REGISTERED NUMBER:

OC375161 (England and Wales)

ACCOUNTANTS:

Boldero & Co.

The Bircham Centre

The Market Place

Reepham

Norwich

Norfolk

NR10 4JJ

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

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of investment advisory.

DESIGNATED MEMBERS

The designated members during the year under review were:

G C Fisher

C J Fisher

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £219,681 (2025 - £1,097,110 profit).

MEMBERS' INTERESTS

This report has been prepared in accordance with the special provisions of part 15 of Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.

ON BEHALF OF THE MEMBERS:

G C Fisher - Designated member

11 August 2026

TURNOVER

1,365,751

2,246,920

Cost of sales

877,664

1,363,477

GROSS PROFIT

488,087

883,443

Administrative expenses

268,406

100,913

OPERATING PROFIT

219,681

782,530

Income from fixed asset investments

-

314,580

PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS

219,681

1,097,110

FIXED ASSETS

Tangible assets

5

1

1

Investments

6

305,550

305,550

305,551

305,551

CURRENT ASSETS

Debtors

7

214,920

360,685

Cash in hand

3,906

13,838

218,826

374,523

CREDITORS

Amounts falling due within one year

8

283,222

578,363

NET CURRENT LIABILITIES

(64,396

)

(203,840

)

TOTAL ASSETS LESS CURRENT LIABILITIES

241,155

101,711

PROVISIONS FOR LIABILITIES

199,750

-

NET ASSETS ATTRIBUTABLE TO MEMBERS

41,405

101,711

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

-

60,306

MEMBERS' OTHER INTERESTS

Capital accounts

41,405

41,405

41,405

101,711

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

-

60,306

Members' other interests

41,405

41,405

Amounts due from members

7

(158,695

)

(191,769

)

(117,290

)

(90,058

)

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 11 August 2026 and were signed by:

G C Fisher - Designated member

1.	STATUTORY INFORMATION

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

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

Tangible fixed assets

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

Plant and machinery etc

-

20% on cost

3.	EMPLOYEE INFORMATION

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

4.	EXCEPTIONAL ITEMS

31.3.26

31.3.25

£

£

Provision for liquidation

(199,750

)

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

100,935

DEPRECIATION

At 1 April 2025

and 31 March 2026

100,934

NET BOOK VALUE

At 31 March 2026

1

At 31 March 2025

1

6.	FIXED ASSET INVESTMENTS

Samarang LLP is the sole shareholder of Samarang Asset Management S.A., a company registered 12th April 2017 at the Luxembourg Register of Commerce. Samarang LLP holds 350,000 shares initially subscribed at £305,550.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

56,225

168,916

Other debtors

158,695

191,769

214,920

360,685

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

279,190

574,331

Other creditors

4,032

4,032

283,222

578,363

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

In the event of winding up members rank "pari passu" with other unsecured creditors of the LLP. No creditors have any specific protection that is legally enforceable in the event of a winding up. There are no restrictions or limitations that exist on the ability of members to reduce the amount of "members' other interests".