Tagus Capital LLP

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

Registered number: OC438307

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	2,621		3,336
Cash at bank and in hand		8,427		44,796

		11,048		48,132
Creditors: Amounts Falling Due Within One Year	6	(464 )		(350 )

NET CURRENT ASSETS (LIABILITIES)			10,584		47,782

TOTAL ASSETS LESS CURRENT LIABILITIES			10,584		47,782

NET ASSETS ATTRIBUTABLE TO MEMBERS			10,584		47,782

REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability		(60,572)		(40,866)
Other amounts		70,156		87,648

			9,584		46,782

Equity
Members' other interests
Members' capital		1,000		1,000

			1,000		1,000

			10,584		47,782

TOTAL MEMBERS' INTEREST
Loans and other debts due to members			9,584		46,782
Members' other interests			1,000		1,000

			10,584		47,782

Page 1

Page 2

Tagus Capital LLP

Balance Sheet (continued)

As At 31 March 2026

For the year 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 G D Silva

Designated Member

20/08/2026

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

1. General Information

Tagus Capital LLP is a limited liability partnership, incorporated in England & Wales, registered number OC438307 . The Registered Office is St James' Hall, Mill Road, Lancing, West Sussex, BN15 0PT.

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, excluding discounts, rebates, value added tax and other sales taxes.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% on cost

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the LLP. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. 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 year was: 4 (2025: 4)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2025	6,326

As at 31 March 2026	6,326

Depreciation
As at 1 April 2025	6,326

As at 31 March 2026	6,326

...CONTINUED

Page 3

Page 4

Tagus Capital LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	2,621	3,336

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	85	350
Other creditors	379	-

	464	350

Page 4