ACCOUNTS - Final Accounts preparation

Registered number: OC456126

JAMEN CAPITAL LLP

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026


JAMEN CAPITAL LLP

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 6


JAMEN CAPITAL LLP REGISTERED NUMBER:OC456126

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		31 March
		2026
Note		£

Fixed assets
Tangible assets	4		2,046
Investments	5		119,380
			121,426
Current assets
Debtors: amounts falling due within one year	6	138,780
Cash at bank and in hand		470,261
		609,041
Current liabilities
Creditors: amounts falling due within one year	7	(53,171)
Net current assets			555,870

Net assets			677,296

Represented by:
Loans and other debts due to members within one year
Other amounts	8	582,498
Members' other interests
Other reserves classified as equity		94,798
		677,296

Total members' interests
Loans and other debts due to members	8	582,498
Members' other interests		94,798
		677,296

Page 1


JAMEN CAPITAL LLP REGISTERED NUMBER:OC456126

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2026

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime.

The entity 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.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements.

The financial statements have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The entity has opted not to file the statement of comprehensive income in accordance with the provisions applicable to entities subject to the small LLPs regime.

The financial statements were approved and authorised for issue by the members and were signed on their behalf on 9 September 2026.

M S Spetzler

Designated member

The notes on pages 3 to 6 form part of these financial statements.

Jamen Capital LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of Changes in Equity.

Page 2


JAMEN CAPITAL LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

1.	General information

Jamen Capital LLP is a private Limited Liability Partnership ("LLP") incorporated in England and Wales with its registered office at 11 Foxmore Street, London, SW11 4PU.

The LLP was incorporated on 28 March 2025 and commenced trading on the same date.

The principal activity of the LLP is to provide professional services.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents the value of professional services provided during the period.

2.3

Interest income

Interest income is recognised in the Statement of Comprehensive Income using the effective interest method.

2.4

Taxation

Income tax arising on the profits of the LLP is solely the personal liability of the individual members
and consequently is not dealt with in these financial statements.

2.5

Division and distribution of profits

A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period.

An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making.

The LLP divides profits discretionarily. Discretionary divisions of profits are recognised as amounts due to members, although may be used to offset amounts which have been drawn by members, which are recognised as loan assets repayable.

Page 3


JAMEN CAPITAL LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Office equipment

25%

straight-line method

2.7

Valuation of investments

IInvestments in unlisted shares, whose market value cannot be reliably determined, are stated at historic cost less impairment.

2.8

Debtors

Short-term debtors are measured at the transaction price, less any impairment.

2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions.

2.10

Creditors

Short term creditors are measured at the transaction price.

2.11

Foreign currency translation

Functional and presentation currency

The LLP's functional and presentational currency is £ Sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

3.	Employees
	The average monthly number of employees, including members, during the period was 3.

Page 4


JAMEN CAPITAL LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

4.	Tangible fixed assets

		Office equipment
		£
	Cost
	Additions	2,306
	At 31 March 2026	2,306
	Depreciation
	Charge for the period on owned assets	260
	At 31 March 2026	260
	Net book value
	At 31 March 2026	2,046

5.	Fixed asset investments

		Unlisted investments
		£
	Cost
	Additions	119,380
	At 31 March 2026	119,380

Debtors

					31 March
					2026
					£

	Other debtors	8,250
	Prepayments and accrued income	130,530

Page 5


JAMEN CAPITAL LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

7.	Creditors: Amounts falling due within one year
		31 March
		2026
		£

	Trade creditors	3,730
	Taxation and social security	17,241
	Other creditors	14,887
	Accruals and deferred income	17,313
		53,171

8.	Loans and other debts due to members

		31 March
		2026
		£


	Other amounts due to members	582,498

Loans and other debts due to members may be further analysed as follows:

Falling due within one year

582,498

Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.

Page 6