REGISTERED NUMBER: OC392175 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Mirabeau Capital LLP

Trading as

Prime Vehicle Sales

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mrs T J Edwards

Mr J A Edwards

REGISTERED OFFICE:

Unit 20

Brookside Industrial Estate

Sawtry

Cambridgeshire

PE28 5SB

REGISTERED NUMBER:

OC392175 (England and Wales)

ACCOUNTANTS:

George Hay Partnership LLP

Chartered Accountants

St George's House

George Street

Huntingdon

Cambridgeshire

PE29 3GH

FIXED ASSETS

Tangible assets

4

259,280

213,708

CURRENT ASSETS

Stocks

267,365

283,068

Debtors

5

21,080

18,914

Cash at bank and in hand

39,544

50,957

327,989

352,939

CREDITORS

Amounts falling due within one year

6

245,679

227,573

NET CURRENT ASSETS

82,310

125,366

TOTAL ASSETS LESS CURRENT LIABILITIES

341,590

339,074

CREDITORS

Amounts falling due after more than one year

7

58,664

34,890

NET ASSETS ATTRIBUTABLE TO MEMBERS

282,926

304,184

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

282,926

304,184

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

282,926

304,184

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 2 October 2026 and were signed by:

Mrs T J Edwards - Designated member

1.	STATUTORY INFORMATION

Mirabeau Capital LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

2% on cost

Plant and machinery etc

-

33% on cost, 15% on reducing balance, 10% on cost and At varying rates on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

163,184

123,580

286,764

Additions

-

69,785

69,785

At 31 March 2026

163,184

193,365

356,549

DEPRECIATION

At 1 April 2025

32,640

40,416

73,056

Charge for year

3,264

20,949

24,213

At 31 March 2026

35,904

61,365

97,269

NET BOOK VALUE

At 31 March 2026

127,280

132,000

259,280

At 31 March 2025

130,544

83,164

213,708

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2025

39,113

Additions

31,086

At 31 March 2026

70,199

DEPRECIATION

At 1 April 2025

205

Charge for year

5,768

At 31 March 2026

5,973

NET BOOK VALUE

At 31 March 2026

64,226

At 31 March 2025

38,908

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

as restated

£

£

Trade debtors

7,517

18,914

Other debtors

13,563

-

21,080

18,914

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

as restated

£

£

Bank loans and overdrafts

1,667

10,000

Hire purchase contracts

5,072

4,665

Trade creditors

32,010

22,342

Taxation and social security

-

9,454

Other creditors

206,930

181,112

245,679

227,573

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/26

31/3/25

as restated

£

£

Bank loans

-

1,667

Hire purchase contracts

58,664

33,223

58,664

34,890

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

There are no existing restrictions or limitations which impact the ability of the members of the LLP to reduce the amount of Members' other interests.