LANIAKEA ADVISORS UK LIMITED


Director	CONIBEAR, Lisa Anne


Registered Address	Arquen House 4-6 Spicer Street
	St. Albans
	London
	AL3 4PQ


Registered Number	15020480 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	31 Dec 2025		31 Jul 2025
		£	£	£	£
Fixed assets
Tangible assets	3		1,327		1,561
			1,327		1,561
Current assets
Debtors	4	166,656		349,364
Cash at bank and on hand		17,176		13,592
		183,832		362,956
Creditors amounts falling due within one year	5	(59,761)		(242,150)
Net current assets (liabilities)			124,071		120,806
Total assets less current liabilities			125,398		122,367
Net assets			125,398		122,367
Capital and reserves
Called up share capital			1		1
Profit and loss account			125,397		122,366
Shareholders' funds			125,398		122,367

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 24 September 2026, and are signed on its behalf by:

CONIBEAR, Lisa Anne
Director
Registered Company No. 15020480

LANIAKEA ADVISORS UK LIMITED

Notes to the Financial Statements
for the period ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.

	Defined contribution pension plan
	The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the income statement in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	4

2.	Average number of employees
	The current period covers the five months from 1 August 2025 to 31 December 2025 and the comparative period covers the twelve months from 1 August 2024 to 31 July 2025.


		2025		2025
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 August 25	2,248	2,248
At 31 December 25	2,248	2,248
Depreciation and impairment
At 01 August 25	687	687
Charge for year	234	234
At 31 December 25	921	921
Net book value
At 31 December 25	1,327	1,327
At 31 July 25	1,561	1,561

4.	Debtors: amounts due within one year

	2025	2025
	£	£
Amounts owed by group undertakings	159,277	338,791
Other debtors	2,947	3,374
Prepayments and accrued income	4,432	7,199
Total	166,656	349,364


	At the balance sheet date, £159,277 (31 July 2025: £338,791) was owed to the company by its parent company, Laniakea Funds Manager LLC, based in the United States of America, in respect of services provided. This amount is included within Amounts owed by group undertakings. The balance is unsecured, interest free and repayable on demand.

5.	Creditors: amounts due within one year

	2025	2025
	£	£
Trade creditors / trade payables	-	1,440
Taxation and social security	42,846	42,043
Other creditors	132	114
Accrued liabilities and deferred income	16,783	198,553
Total	59,761	242,150


	At the balance sheet date, the company owed £132 (31 July 2025: £114) to the director and this amount is included within Other creditors. This loan is unsecured, interest free and repayable on demand.

6.	Operating lease commitments
	At 31 December 2025, the Company had total commitments under non-cancellable operating leases of £1,200 (31 July 2025: £nil) over the remaining life of those leases. Of this amount £1,200 (31 July 2025: £nil) is payable within one year.

7.	Related party transactions
	The company is a wholly owned subsidiary of Laniakea Funds Manager LLC, a company incorporated in the United States of America, which is the company's parent and ultimate controlling party. The company has taken advantage of the exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' not to disclose transactions with other members of the group headed by Laniakea Funds Manager LLC, on the grounds that the company is a wholly owned subsidiary of that group.

Related party transactions

The company is a wholly owned subsidiary of Laniakea Funds Manager LLC, a company incorporated in the United States of America, which is the company's parent and ultimate controlling party.

The company has taken advantage of the exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' not to disclose transactions with other members of the group headed by Laniakea Funds Manager LLC, on the grounds that the company is a wholly owned subsidiary of that group.

8.	Further information regarding the company's financial position
	These financial statements have been prepared for the five month period from 1 August 2025 to 31 December 2025, following a change of the company's accounting reference date from 31 July to 31 December to align with its parent undertaking. The comparative figures are for the twelve month period from 1 August 2024 to 31 July 2025 and are therefore not entirely comparable.