REGISTERED NUMBER: OC451053 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Kanou Capital LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

N Gupta

Kanou Services Ltd

J A K Cummins

IG Gabidzashvili

REGISTERED OFFICE:

14 Curzon Street

London

W1J 5HN

REGISTERED NUMBER:

OC451053 (England and Wales)

ACCOUNTANTS:

Anderson Barrowcliff Limited

Chartered Accountants

3 Kingfisher Court

Bowesfield Park

Stockton on Tees

TS18 3EX

FIXED ASSETS

Tangible assets

4

1,412

-

CURRENT ASSETS

Debtors

5

373,556

267,505

Cash at bank

270,612

206,546

644,168

474,051

CREDITORS

Amounts falling due within one year

6

263,937

91,733

NET CURRENT ASSETS

380,231

382,318

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

381,643

382,318

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

381,643

382,318

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

381,643

382,318

Amounts due from members

5

(14,621

)

(15,832

)

367,022

366,486

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 25 October 2026 and were signed by:

N Gupta - Designated member

1.	STATUTORY INFORMATION

Kanou 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.

The financial statements are presented in sterling which is the functional currency of the LLP and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years unless otherwise stated.

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.

Computer equipment

-

20% on cost

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

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

Debtors and creditors receivable/ payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other administrative expenses.

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

Additions

1,575

At 31 March 2026

1,575

DEPRECIATION

Charge for year

163

At 31 March 2026

163

NET BOOK VALUE

At 31 March 2026

1,412

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

108,611

Amounts due from members

14,621

15,832

Other debtors

273,916

70,423

VAT

12,957

15,258

Prepayments and accrued income

72,062

57,381

373,556

267,505

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

120

150

Trade creditors

75,372

50,469

Other creditors

12,034

19,699

Accrued expenses

176,411

21,415

263,937

91,733

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

£

The aggregate amount advanced to the LLP by the members

381,643

Falling due within one year

381,643

Loans and other debts due to members rank after all unsecured creditors in the event of a winding up.

8.	OTHER FINANCIAL COMMITMENTS

Total financial commitments which are not included in the balance sheet amount to £81,900 (2025: £78,000) relating to amounts payable under operating leases.