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Registered number: OC350238
MONTROSE GLOBAL LLP
UNAUDITED
DIRECTORS' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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MONTROSE GLOBAL LLP
REGISTERED NUMBER: OC350238
BALANCE SHEET
AS AT 31 DECEMBER 2025
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Debtors: amounts falling due within one year
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Creditors: Amounts Falling Due Within One Year
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Total assets less current liabilities
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Creditors: amounts falling due after more than one year
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Loans and other debts due to members within one year
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Members' capital classified as equity
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Other reserves classified as equity
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Loans and other debts due to members
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Page 1
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MONTROSE GLOBAL LLP
REGISTERED NUMBER: OC350238
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime.
The entity 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.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements.
The financial statements have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The entity has opted not to file the profit and loss account in accordance with the provisions applicable to entities subject to the small LLPs regime.
The financial statements were approved and authorised for issue by the members and were signed on their behalf on 27 October 2026.
The notes on pages 3 to 5 form part of these financial statements.
Montrose Global LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of Changes in Equity.
Page 2
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MONTROSE GLOBAL LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Montrose Global 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
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements have been prepared on a going concern basis. Post year end, the Members made the decision to pause trading activities of the Partnership for the foreseeable future and plan to close the Partnership in due course.
The Members have received a letter of support from the parent company confirming their current intention to continue to support the Partnership as and when required to enable the Partnership to meet its liabilities as they fall due. The Members have also considered the ability of the group to provide that support. Based on these assessments, the Members have concluded that they can continue to adopt the going concern basis in preparing the financial statements.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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The average number of employees during the year was nil (2024: 3).
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Page 3
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MONTROSE GLOBAL LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Creditors: Amounts falling due within one year
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Other taxation and social security
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Creditors: Amounts falling due after more than one year
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Page 4
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MONTROSE GLOBAL LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Loans and other debts due to members
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Other amounts due to members
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Loans and other debts due to members may be further analysed as follows:
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Falling due after more than one year
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In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.
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At 31 December 2025 the LLP had capital commitments as follows:
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Contracted for but not provided in these financial statements
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Related party transactions
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Included within other creditors is £1,530,088 (2024: £1,710,264) owed to companies in which the director has an interest.
Included within other debtors is £26,496 (2024: £26,496) owed by companies in which the director has an interest.
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The ultimate controlling party of Montrose Global LLP by virtue of their stake in the business is R C Eyre.
Page 5
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