1 April 2025 false No description of principal activity Taxfiler 2024.6 OC424126business:LimitedLiabilityPartnershipLLP2025-04-012026-03-31 OC4241262025-03-31 OC4241262025-04-012026-03-31 OC424126business:AuditExempt-NoAccountantsReport2025-04-012026-03-31 OC424126business:FilletedAccounts2025-04-012026-03-31 OC4241262026-03-31 OC424126business:PartnerLLP12025-04-012026-03-31 OC424126business:PartnerLLP22025-04-012026-03-31 OC424126business:RegisteredOffice2025-04-012026-03-31 OC4241262025-03-31 OC424126core:WithinOneYear2026-03-31 OC424126core:WithinOneYear2025-03-31 OC424126core:AfterOneYear2026-03-31 OC424126core:AfterOneYear2025-03-31 OC424126core:ShareCapital2026-03-31 OC424126core:ShareCapital2025-03-31 OC424126core:RetainedEarningsAccumulatedLosses2026-03-31 OC424126core:RetainedEarningsAccumulatedLosses2025-03-31 OC424126business:SmallEntities2025-04-012026-03-31 OC424126core:MotorVehicles2025-04-012026-03-31 OC424126core:ComputerEquipment2025-04-012026-03-31 OC424126countries:EnglandWales2025-04-012026-03-31 OC424126core:MotorVehicles2025-03-31 OC424126core:FurnitureFittings2025-03-31 OC424126core:FurnitureFittings2025-04-012026-03-31 OC424126core:MotorVehicles2026-03-31 OC424126core:FurnitureFittings2026-03-31 OC4241262024-04-012025-03-31 iso4217:GBP xbrli:pure
Registered No. OC424126 (England and Wales)
Panthera Finance Llp Unaudited accounts for the year ended 31 March 2026
Panthera Finance Llp LLP Information for the year ended 31 March 2026
Designated members
Mr J P Caprioli
Mr T C Kemp
Registered Number
OC424126 (England and Wales)
Registered Office
Aldermary House 10-15 Queen Street London EC4N 1TX England
Accountants
Cloud Tax Ltd 9-11 New Broadway Ealing London W5 5AW
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Panthera Finance Llp Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
3
4,358 
19,350 
Current assets
Debtors
89,411 
34,598 
Cash at bank and in hand
210,296 
189,070 
299,707 
223,668 
Creditors: amounts falling due within one year
4
(159,015)
(159,453)
Net current assets
140,692 
64,215 
Total assets less current liabilities
145,050 
83,565 
Creditors: amounts falling due after more than one year
5
- 
(17,950)
Net assets attributable to members
145,050 
65,615 
Represented by:
Members' other interests
Members' capital classified as equity
145,050 
167,672 
Other reserves
- 
(102,057)
145,050 
65,615 
145,050 
65,615 
Total members' interests
Members' other interests
145,050 
65,615 
145,050 
65,615 
For the year ending 31 March 2026 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (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 profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 9 September 2026.
Mr T C Kemp Designated member Limited Liability Partnership Registration No. OC424126
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Panthera Finance Llp Notes to the Accounts for the year ended 31 March 2026
1
Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Motor vehicles
25%
Computer equipment
25%
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
2
Statutory information
Panthera Finance Llp is a limited liability partnership, incorporated in England and Wales, registration number OC424126. Its registered office is Aldermary House, 10-15 Queen Street, London, EC4N 1TX, England.
3
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2025
73,218 
2,615 
75,833 
Additions
- 
3,332 
3,332 
Disposals
(73,218)
- 
(73,218)
At 31 March 2026
- 
5,947 
5,947 
Depreciation
At 1 April 2025
55,843 
640 
56,483 
Charge for the year
3,620 
949 
4,569 
On disposals
(59,463)
- 
(59,463)
At 31 March 2026
- 
1,589 
1,589 
Net book value
At 31 March 2026
- 
4,358 
4,358 
At 31 March 2025
17,375 
1,975 
19,350 
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Panthera Finance Llp Notes to the Accounts for the year ended 31 March 2026
4
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Obligations under finance leases and hire purchase contracts
- 
8,050 
Trade creditors
- 
2,227 
Taxes and social security costs
4,361 
3,497 
Other creditors
553 
- 
Accruals
154,101 
145,679 
159,015 
159,453 
5
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Obligations under finance leases and hire purchase contracts
- 
17,950 
6
Transactions with related parties
During the year, amounts were withdrawn or otherwise debited to the members' accounts. After recognising the profit allocations and other movements during the year, the balances remaining on the members' capital and reserve accounts at 31 March 2026 were: Jason Caprioli – £71,926 Panthera Private Office LLP – £nil TC Kemp – £73,124 The total members' capital and reserves remaining in the LLP at 31 March 2026 amounted to £145,050.
7
Average number of employees
During the year the average number of employees was 5 (2025: 4).
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