ECP Investments LLP - Filleted accounts

Registered number

OC401062

ECP Investments LLP

Filleted Accounts

31 March 2026

ECP Investments LLP
Registered number:		OC401062
Balance Sheet
as at 31 March 2026
Notes		2026		2025
£			£
Fixed assets
Investments	2	127,167		135,472
Current assets
Debtors	3	758,630		755,780
Cash at bank and in hand		621		149
		759,251		755,929

Creditors: amounts falling due within one year	4	-		(7)

Net current assets		759,251		755,922

Total assets less current liabilities		886,418		891,394

Creditors: amounts falling due after more than one year	5	(705,122)		(705,122)


Net assets attributable to members		181,296		186,272

Represented by:
Loans and other debts due to members	6	687,800		678,000

Members' other interests
Members' capital classified as equity		60		60
Other reserves		(506,564)		(491,788)
		(506,504)		(491,728)

		181,296		186,272

Total members' interests
Loans and other debts due to members	6	687,800		678,000
Members' other interests		(506,504)		(491,728)

		181,296		186,272

For the year ended 31 March 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 19 October 2026 and signed on their behalf by:


Mitesh Gupta
Designated member

ECP Investments LLP
Notes to the Accounts
for the year ended 31 March 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.

	Taxation
	Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.

	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.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	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.




3	Employees	2026		2025
Number			Number

	Average number of persons employed by the LLP	0		1

2	Fixed asset investments

Other
investments
£
	Cost
	At 1 April 2025			135,472
	Disposals			(8,305)

	At 31 March 2026			127,167

	Historical cost
	At 1 April 2025			135,472
	At 31 March 2026			127,167

3	Debtors	2026		2025
£			£

	Other debtors - Earlsfield Advisors LLP India	300,229		300,229
	Other debtors	458,401		455,551
		758,630		755,780

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

	Bank loans and overdrafts	-		7

5	Creditors: amounts falling due after one year	2026		2025
£			£

	1st priority loans	600,002		600,002
	Other creditors	105,120		105,120
		705,122		705,122


6	Loans and other debts due to members	2026		2025
£			£

	Loans from members	705,800		696,000
	Amounts due to members in respect of profits	(18,000)		(18,000)
		687,800		678,000

	Amounts falling due within one year	687,800		678,000

	Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.


7	Other information

	ECP Investments LLP is a limited liability partnership incorporated in England. Its registered office is:
	43 Berkeley Square
	London
	W1J 5AP