MARVEL SSQ LLP - Filleted accounts

Registered number

OC435258

MARVEL SSQ LLP

(formerly Soho Square Capital Partners LLP)

Filleted Accounts

31 January 2026

MARVEL SSQ LLP
Registered number:		OC435258
Balance Sheet
as at 31 January 2026
Notes		2026		2025
£			£
Fixed assets
Investments	3	7,942		7,942

Creditors: amounts falling due within one year	4	(7,502)		(7,942)

Net current liabilities		(7,502)		(7,942)

Total assets less current liabilities		440		-


Net assets attributable to members		440		-

Represented by:
Members' other interests
Other reserves		440		-
		440		-
Total members' interests
Members' other interests		440		-
		440		-

For the year ended 31 January 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to LLPs).
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.

These accounts were approved by the members on 29 October 2026 and signed on their behalf by:


Stephen Edwards
Designated member

MARVEL SSQ LLP
Notes to the Accounts
for the year ended 31 January 2026

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.

	Division of profits
	Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Members' capital
	Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees	2026		2025
Number			Number

	Average number of persons employed by the LLP	0		0


3	Fixed asset investments

Other
investments
£
	Cost
	At 1 February 2025			7,942
	Additions			-
	Disposals			-
	At 31 January 2026			7,942

	On 7 December 2023, the LLP invested $10,000 in Bathgate Limited, which was unpaid as at the year end. The investment has been classified as an investment held at cost in accordance with FRS 102. The initial recognition of the investment has been recorded at its transaction price, which represents the fair value of the consideration paid.


4	Creditors: amounts falling due within one year	2026		2025
£			£

	Other creditors	7,502		7,942
		7,502		7,942


5	Other information

	MARVEL SSQ LLP is a limited liability partnership incorporated in England. Its registered office is:
	Hend House
	233 Shaftesbury Avenue
	London
	WC2H 8EE