Courbet Partners LLP

	Page
Balance Sheet	1
Notes to the Financial Statements	2

Registered number: OC457926

		31 March 2026
	Notes	£	£
CURRENT ASSETS
Debtors	4	1
Cash at bank and in hand		234

		235
Creditors: Amounts Falling Due Within One Year	5	(7,262 )

NET CURRENT ASSETS (LIABILITIES)			(7,027 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(7,027 )

NET LIABILITIES ATTRIBUTABLE TO MEMBERS			(7,027 )

REPRESENTED BY:
Equity
Members' other interests
Other reserves		(7,027)

			(7,027)

TOTAL MEMBERS' INTEREST
Members' other interests			(7,027)

			(7,027)

For the period ending 31 March 2026 the LLP 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 applicable to LLPs subject to the small LLPs regime.)

The member acknowledges his responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr Patrick Newton

Designated Member

26/10/2026

The notes on page 2 form part of these financial statements.

1. General Information

Courbet Partners LLP is a limited liability partnership, incorporated in England & Wales, registered number OC457926 . The Registered Office is 6th Floor, One London Wall, London, EC2Y 5EB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the period was: NIL

4. Debtors

	31 March 2026
	£
Due within one year
Other debtors	1

5. Creditors: Amounts Falling Due Within One Year

	31 March 2026
	£
Trade creditors	413
Other loans	6,849

	7,262

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