Bayleaf Management LLP

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

Registered number: OC393131

		2026		2025
	Notes	€	€	€	€
FIXED ASSETS
Investments	4		1,804		3,188

			1,804		3,188
CURRENT ASSETS
Debtors	5	2,787,763		2,706,555
Cash at bank and in hand		90		347

		2,787,853		2,706,902
NET CURRENT ASSETS (LIABILITIES)			2,787,853		2,706,902

TOTAL ASSETS LESS CURRENT LIABILITIES			2,789,657		2,710,090

Creditors: Amounts Falling Due After More Than One Year	6		(2,740,562 )		(2,675,469 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			49,095		34,621

REPRESENTED BY:
Loans and other debts due to members
Other amounts		49,095		34,621

			49,095		34,621

			49,095		34,621

TOTAL MEMBERS' INTEREST
Loans and other debts due to members			49,095		34,621

			49,095		34,621

Page 1

Page 2

Bayleaf Management LLP

Balance Sheet (continued)

As At 31 May 2026

For the year ending 31 May 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.

On behalf of the members

Mr Boris Gavrilov

Designated Member

14/10/2026

The notes on page 3 form part of these financial statements.

1. General Information

Bayleaf Management LLP is a limited liability partnership, incorporated in England & Wales, registered number OC393131 . The Registered Office is 4 Whittle Court, Milton Keynes, MK5 8FT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 ‘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, under the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements are presented in Euro (€), which is the functional currency of the LLP, as its transactions are principally denominated in Euro. Monetary amounts in these financial statements are rounded to the nearest €1.

3. Average Number of Employees

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

4. Investments

	Subsidiaries
	€
Cost or Valuation
As at 1 June 2025	3,188
Disposals	(1,384 )

As at 31 May 2026	1,804

Provision
As at 1 June 2025	-

As at 31 May 2026	-

Net Book Value
As at 31 May 2026	1,804

As at 1 June 2025	3,188

The investment represents a 60% shareholding in a subsidiary undertaking incorporated in Spain.

5. Debtors

	2026	2025
	€	€
Due after more than one year
Amounts owed by group undertakings	2,787,763	2,706,555

6. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	€	€
Other creditors	2,740,562	2,675,469

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