Lugano Capital LLP

Registered number: OC436152

	31 December 2025	31 December 2024
	£	£

Current assets	1,208,411	554,242
Prepayments and accrued income	-	112,546
Creditors: Amounts Falling Due Within One Year	(392,250 )	(467,864 )

NET CURRENT ASSETS	816,161	198,924

TOTAL ASSETS LESS CURRENT LIABILITIES	816,161	198,924

Creditors: Amounts Falling Due After More Than One Year	(744,278 )	-
Accruals and deferred income	(1,000 )	(1,800 )

NET ASSETS ATTRIBUTABLE TO MEMBERS	70,883	197,124


REPRESENTED BY:
Loan and other debts due to members within one year	312,372	296,439
Members' other interests	(241,489)	(99,315)

	70,883	197,124

TOTAL MEMBERS' INTERESTS
Loan and other debts due to members within one year	312,372	296,439
Members' other interests	(241,489)	(99,315)

	70,883	197,124

Notes

1. General Information

Lugano Capital LLP is a limited liability partnership, incorporated in England & Wales, registered number OC436152 . The Registered Office is 71‑75 Shelton Street, Covent Garden , London, WC2H 9JQ.

2. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 2 (2024: 2)

For the year ending 31 December 2025 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

On behalf of the members

Mr F Hervella Designated Member	Mr J Liquete Garcia Designated Member
14/09/2026