Virthos Partners Advisory LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC440029

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	10,437		1,135
Cash at bank and in hand		41,034		6,538

		51,471		7,673
Creditors: Amounts Falling Due Within One Year	5	(149,821 )		(651 )

NET CURRENT ASSETS (LIABILITIES)			(98,350 )		7,022

TOTAL ASSETS LESS CURRENT LIABILITIES			(98,350 )		7,022

NET (LIABILITIES)/ASSETS ATTRIBUTABLE TO MEMBERS			(98,350 )		7,022

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		1,096,736		937,000

			1,096,736		937,000

Equity
Members' other interests
Members' capital		(1,096,736)		(937,000)
Other reserves		(98,350)		7,022

			(1,195,086)		(929,978)

			(98,350)		7,022

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			1,096,736		937,000
Members' other interests			(1,195,086)		(929,978)

			(98,350)		7,022

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Virthos Partners Advisory LLP

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

The financial statements were approved by the members on 28 September 2026 and were signed on their behalf by:

Mr Wolf WOLFSTEINER

Designated Member

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Virthos Partners Advisory LLP is a limited liability partnership, incorporated in England & Wales, registered number OC440029 . The Registered Office is 111 Charterhouse Street, London, EC1M 6AW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Going Concern Disclosure

The members have not identified any material uncertainties related to events or conditions that may cast significant doubt about the LLP's ability to continue as a going concern.

2.3. Turnover

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 provision of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: NIL (2025: NIL)

4. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	1,676	-
Other debtors V - AG	989	-
Other debtors V - UK	6,273	540
Other debtors D/a	665	176
VAT	834	419

	10,437	1,135

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	7,927	651
Other creditors	141,894	-

	149,821	651

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Virthos Partners Advisory LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Related Party Transactions

Mr Martin Strasser and Mr Wolf Wolfsteiner together hold shares totalling 5.2% in Hytrans Holding BV (Hytrans), a company incorporated in the Netherlands.

During the year ended 31 March 2026, Virthos Partners Advisory LLP provided services to Hytrans for an amount of £323,785.25. Payment of this amount is very doubtful and the full amount of £323,785.25 has been written off in the accounts as bad debts.

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