FOUR KOALAS LLP

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

Registered number: OC415308

		2026		2025
	Notes	$	$	$	$
FIXED ASSETS
Investments	4		6,333,752		5,672,691

			6,333,752		5,672,691
CURRENT ASSETS
Investments	6	303,420		-
Cash at bank and in hand		27,916		18,210

		331,336		18,210
Creditors: Amounts Falling Due Within One Year	7	(4,450 )		-

NET CURRENT ASSETS (LIABILITIES)			326,886		18,210

TOTAL ASSETS LESS CURRENT LIABILITIES			6,660,638		5,690,901

NET ASSETS ATTRIBUTABLE TO MEMBERS			6,660,638		5,690,901

REPRESENTED BY:
Loans and other debts due to members within one year

			-		-

Equity
Members' other interests
Members' capital		350,000		350,000
Other reserves		6,310,638		5,340,901

			6,660,638		5,690,901

TOTAL MEMBERS' INTEREST
Members' other interests			6,660,638		5,690,901

			6,660,638		5,690,901

Page 1

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FOUR KOALAS LLP

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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

Mrs Claudia Noemi FERNANDEZ Designated Member	Mr Ricardo ZUASTI LAPIDES Designated Member
09/09/2026

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

1. General Information

FOUR KOALAS LLP is a limited liability partnership, incorporated in England & Wales, registered number OC415308 . The Registered Office is 7 Bell Yard, London, WC2A 2JR.

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 December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in US dollars which is the functional currency of the LLP.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: NIL (2025: NIL)

4. Investments

	Listed
	$
Cost or Valuation
As at 1 February 2025	5,672,691
Additions	629,749
Disposals	(914,626 )
Fair value adjustments	945,938

As at 31 January 2026	6,333,752

Provision
As at 1 February 2025	-

As at 31 January 2026	-

Net Book Value
As at 31 January 2026	6,333,752

As at 1 February 2025	5,672,691

The LLP holds a portfolio of financial investments comprising listed and unlisted securities. The movement in the fair value of investments during the year is summarised above.

Investments are classified as financial assets measured at fair value through profit or loss. They are revalued at each reporting date, with changes in fair value recognised in the income statement. Additions include transfers into the investment portfolio and investment income and distributions retained within the portfolio. Disposals and other reductions include investments disposed of during the year and investment management charges deducted directly from the portfolio.

The net fair value adjustment during the year amounted to $945,938 and has been recognised in ‘Fair value gains on investments’ within the profit and loss account.

6. Current Asset Investments

	2026	2025
	$	$
Short term deposits	303,420	-

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FOUR KOALAS LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	$	$
Amounts owed to related parties	4,450	-

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