- Entity: Isomer Capital II GP S.à r.l.
- Reporting Period: Jan 01, 2025 – Dec 31, 2025
- Net Profit: EUR 6,908
- Total Assets: EUR 310,205
1. Business Overview
- Business Type: SPBQII (Private placement and investment management)
- Operational Scope: Acts as the General Partner for Isomer Capital II SCSp, a Luxembourg-domiciled venture capital fund of funds.
- Key Personnel:
- Investment Adviser: Isomer Capital LLP (R Joseph Schorge, Member)
- Managers: Skinder Nehdi, R Joseph Schorge, and Karen Mary McSorley
- External Audit: Voluntary annual audit conducted by EY Luxembourg.
2. Fund Status (Isomer Capital II SCSp)
- Equity Type: Rights based on laws and regulations of a foreign state.
- Investor Base:
- Qualified Institutional Investors (QIIs): 3 (0 individuals)
- Non-QII Investors: 8 (0 individuals)
- Investment Amount: Total investment of 11 yen.
3. Abridged Financial Statements (EUR)
Balance Sheet (as at Dec 31, 2025)
| Category | Dec 31, 2025 | Dec 31, 2024 |
|---|---|---|
| Fixed Assets (Financial) | 102 | 102 |
| Current Assets | 307,961 | 222,123 |
| – Owed by affiliated undertakings | 199,922 | 125,093 |
| – Cash at bank and in hand | 108,039 | 97,030 |
| Prepayments | 2,142 | 383,888 |
| Total Assets | 310,205 | 606,113 |
| Capital and Reserves | 86,202 | 79,294 |
| – Subscribed Capital | 12,000 | 12,000 |
| – Legal Reserve | 1,200 | 1,200 |
| – Profit/Loss Brought Forward | 66,094 | 58,947 |
| – Profit/Loss for Financial Year | 6,908 | 7,147 |
| Liabilities (Due within 1 yr) | 224,003 | 526,819 |
| Total Capital and Liabilities | 310,205 | 606,113 |
Profit and Loss Account (Jan 01–Dec 31, 2025)
| Item | 2025 | 2024 |
|---|---|---|
| Gross Profit or Loss | 8,878 | 20,032 |
| Other Operating Expenses | — | (11,237) |
| Interest Payable/Similar Expenses | (115) | — |
| Tax on Profit or Loss | (4,233) | (3,300) |
| Profit/Loss After Taxation | 4,530 | 5,495 |
| Other Taxes | 2,378 | 1,652 |
| Final Profit for Financial Year | 6,908 | 7,147 |