REGISTERED NUMBER: OC424410 (England and Wales)

Report of the Members and

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Charioturn Capital LLP

Page

General Information

1

Report of the Members

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

7

DESIGNATED MEMBERS:

Mr K Chandaria

Mr B Chandaria

REGISTERED OFFICE:

First Floor, Unitec House

2 Albert Place

Finchley

London

N3 1QB

REGISTERED NUMBER:

OC424410 (England and Wales)

ACCOUNTANTS:

Kingsley Maybrook Limited

Unitec House

2 Albert Place

London

N3 1QB

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:

Mr K Chandaria

Mr B Chandaria

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £272,621 (2025 - £30,795 loss).

MEMBERS' INTERESTS

ON BEHALF OF THE MEMBERS:

Mr K Chandaria - Designated member

14 August 2026

TURNOVER

-

-

Administrative expenses

10,121

9,838

(10,121

)

(9,838

)

Gain/(loss) on revaluation of

investments

275,643

(23,990

)

OPERATING PROFIT/(LOSS)

265,522

(33,828

)

Income from participating interests

6,854

2,961

Interest receivable and similar income

245

72

7,099

3,033

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

272,621

(30,795

)

FIXED ASSETS

Investments

4

1,987,515

1,593,496

CURRENT ASSETS

Debtors

-

2,528

Prepayments and accrued income

8,795

3,244

Cash at bank

31,934

34,496

40,729

40,268

CREDITORS

Amounts falling due within one year

5

1,800

1,800

NET CURRENT ASSETS

38,929

38,468

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

2,026,444

1,631,964

LOANS AND OTHER DEBTS DUE TO MEMBERS

6

750,002

473,898

MEMBERS' OTHER INTERESTS

Capital accounts

1,276,442

1,158,066

2,026,444

1,631,964

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

6

750,002

473,898

Members' other interests

1,276,442

1,158,066

Amounts due from members

-

(2,528

)

2,026,444

1,629,436

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 14 August 2026 and were signed by:

Mr K Chandaria - Designated member

Mr B Chandaria - Designated member

1.	STATUTORY INFORMATION

Charioturn Capital 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 as modified by the revaluation of certain assets.

Financial instruments

Financial liabilities and equity are classified according to the substance of the financial instruments contractual obligations, rather than its legal form.

The LLP's cash at bank, other debtors, trade creditors and other creditors are measured initially at transactions price and subsequently at amortised cost using the effective interest method, where appropriate

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Fixed asset investments

Fixed asset investments are recognised at cost and subsequently re-measured at fair value. The resulting gain or loss is recognised in the income statement.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 17 (2025 - NIL ) .

4.	FIXED ASSET INVESTMENTS

Unlisted

investment

£

COST OR VALUATION

At 1 April 2025

1,593,496

Additions

118,376

Revaluations

275,643

At 31 March 2026

1,987,515

NET BOOK VALUE

At 31 March 2026

1,987,515

At 31 March 2025

1,593,496

Cost or valuation at 31 March 2026 is represented by:

Unlisted

investment

£

Valuation in 2022

395,166

Valuation in 2023

1,020,236

Valuation in 2024

87,688

Valuation in 2025

90,406

Valuation in 2026

394,019

1,987,515

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other creditors

1,800

1,800

6.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans due to members represent cumulative net profits not yet paid to members and loans from members and are due when the designated members decide. These amounts rank after unsecured creditors in the event of a winding-up.