REGISTERED NUMBER: OC428590 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BLUEPEAK CAPITAL LLP

Page

General Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

M W Cherif

A Hadidi

REGISTERED OFFICE:

48 Warwick Street

London

W1B 5AW

REGISTERED NUMBER:

OC428590 (England and Wales)

ACCOUNTANTS:

Thomas Barrie & Co LLP

4th Floor, Atlantic House

1a Cadogan Street

Glasgow

G2 6QE

FIXED ASSETS

Tangible assets

4

4,208

6,050

CURRENT ASSETS

Debtors

5

26,474

37,749

Cash at bank

124,577

129,496

151,051

167,245

CREDITORS

Amounts falling due within one year

6

(7,377

)

(28,307

)

NET CURRENT ASSETS

143,674

138,938

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

147,882

144,988

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

33,605

25,266

MEMBERS' OTHER INTERESTS

Capital accounts

114,277

119,722

147,882

144,988

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

33,605

25,266

Members' other interests

114,277

119,722

147,882

144,988

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 December 2025.

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 and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 4 September 2026 and were signed by:

A Hadidi - Designated member

1.	STATUTORY INFORMATION

Bluepeak Capital LLP is registered in England and Wales, registration number OC428590. The registered office is 44 Alma Street, London, England, NW5 3DH.

The principal activity of the company is that of asset management.

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.

The presentational and functional currency of the financial statements is Pounds Sterling (£).

Significant judgements and estimates

In preparing these financial statements, the members are required to make judgements, estimates and assumptions that affect the application of the Company's accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised prospectively.

There are no significant judgements or estimates used in the preparation of these accounts.

Turnover

Turnover is measured at the fair value of consideration received or receivable, taking into account the amount of any discounts and rebates allowed by the entity, but excluding value added tax and other sales taxes.

Services

The company assesses whether it acts as a principal or an agent in its commercial arrangements. Where the company acts as an agent, arranging for goods or services to be provided by third parties on behalf of clients without retaining control over those deliverables, the related third-party expenses and corresponding client recharges are offset and presented net within the Income Statement. Only the administrative fees or commissions earned are recognised as turnover. Conversely, where the company acts as a principal and retains primary responsibility or control over the delivery of third-party services, recharges are recognised gross within Turnover, and the underlying costs are included within Administrative Expenses.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost

The carrying values of tangible fixed assets are reviewed annually for impairment if events or changes in circumstances indicate the carrying values may not be recoverable.

Financial instruments

The LLP has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

Debtors

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

Cash and cash equivalents

Cash and cash equivalents comprise cash balances.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The unwinding of the discount is recognised as finance cost.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

9,585

Additions

586

At 31 December 2025

10,171

DEPRECIATION

At 1 January 2025

3,535

Charge for year

2,428

At 31 December 2025

5,963

NET BOOK VALUE

At 31 December 2025

4,208

At 31 December 2024

6,050

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

21,056

35,671

Other debtors

5,418

2,078

26,474

37,749

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

-

1,218

Other creditors

7,377

27,089

7,377

28,307

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up. There is no provision for specific legally enforceable protection afforded to creditors in such an event. There are no restrictions or limitations on the ability of the members to reduce the amount of 'Members' other interests.

8.	RELATED PARTY DISCLOSURES

During the year, the company incurred central administrative costs which were subsequently recharged to group undertakings at cost with zero margin. Total expenses recharged to Bluepeak Luxembourg during the year amounted to £151,406 (2024: £160,394). As the company acts strictly as a pass-through agent for these shared arrangements, these recharges have been offset against the corresponding administrative expenses in these financial statements. At the balance sheet date, £0 was due from Bluepeak Luxembourg