De Castello Capital LLP - LLP accounts 24.3

REGISTERED NUMBER: OC418574 (England and Wales)

Report of the Members and

Unaudited Financial Statements for the Year Ended 1 February 2026

for

De Castello Capital LLP

Page

General Information

1

Report of the Members

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DESIGNATED MEMBERS:

Mrs M Bezuidenhout

J P Bezuidenhout

REGISTERED OFFICE:

Chartside

Oak Lane

Sevenoaks

Kent

TN13 1TB

REGISTERED NUMBER:

OC418574 (England and Wales)

ACCOUNTANTS:

Amherst Accountancy

Room 2

1st Floor

7 Bligh's Walk

Sevenoaks

Kent

TN13 1DB

The members present their report with the financial statements of the LLP for the year ended 1 February 2026.

DESIGNATED MEMBERS

The designated members during the year under review were:

Mrs M Bezuidenhout

J P Bezuidenhout

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £NIL (2025 - £NIL profit).

MEMBERS' INTERESTS

ON BEHALF OF THE MEMBERS:

J P Bezuidenhout - Designated member

16 October 2026

TURNOVER

-

OPERATING PROFIT and

PROFIT FOR THE FINANCIAL YEAR
BEFORE MEMBERS'
REMUNERATION AND PROFIT
SHARES AVAILABLE FOR
DISCRETIONARY DIVISION AMONG
MEMBERS

-

CURRENT ASSETS

Debtors

265

Cash at bank

35

300

CREDITORS

Amounts falling due within one year

6

300

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET LIABILITIES ATTRIBUTABLE
TO MEMBERS

-

LOANS AND OTHER DEBTS DUE TO
MEMBERS

-

TOTAL MEMBERS' INTERESTS

Amounts due from members

(265

)

(265

)

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 1 February 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 in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 16 October 2026 and were signed by:

J P Bezuidenhout - Designated member

1.	STATUTORY INFORMATION

De Castello 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost

3.	EMPLOYEE INFORMATION

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

4.	INFORMATION IN RELATION TO MEMBERS

1.2.26

1.2.25

£

Members' remuneration charged as an expense

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 2 February 2025

and 1 February 2026

2,100

DEPRECIATION

At 2 February 2025

and 1 February 2026

2,100

NET BOOK VALUE

At 1 February 2026

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

1.2.26

1.2.25

£

Other creditors

300