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REGISTERED NUMBER: 12708322 (England and Wales)













Financial Statements

for the Year Ended 31 December 2023

for

Green Investment Partners Limited

Green Investment Partners Limited (Registered number: 12708322)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Green Investment Partners Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: J P Cole
S S Goupille
F L Leonhardt
P Quiry





REGISTERED OFFICE: 2nd Floor Berkeley Square House
Berkeley Square
London
W1J 6BD





REGISTERED NUMBER: 12708322 (England and Wales)





AUDITORS: Anderson Barrowcliff Limited
Statutory Auditors
Chartered Accountants
3 Kingfisher Court
Bowesfield Park
Stockton on Tees
TS18 3EX

Green Investment Partners Limited (Registered number: 12708322)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,958 4,875
Investments 5 93,920 163,655
96,878 168,530

CURRENT ASSETS
Debtors 6 45,196 23,556
Cash at bank 360,713 297,039
405,909 320,595
CREDITORS
Amounts falling due within one year 7 30,706 33,371
NET CURRENT ASSETS 375,203 287,224
TOTAL ASSETS LESS CURRENT
LIABILITIES

472,081

455,754

CAPITAL AND RESERVES
Called up share capital 8 260 230
Share premium 1,672,444 1,280,966
Retained earnings (1,200,623 ) (825,442 )
SHAREHOLDERS' FUNDS 472,081 455,754

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 April 2024 and were signed on its behalf by:




J P Cole - Director



F L Leonhardt - Director


Green Investment Partners Limited (Registered number: 12708322)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Green Investment Partners Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page on page 1.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years unless otherwise stated.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover represents net fees earned on managed funds. Credit is taken for fees in the period to which the fee relates.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on cost

Investments
Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the fair value can otherwise be measured reliably.

Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

Foreign currencies
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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Green Investment Partners Limited (Registered number: 12708322)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued

Debtors and creditors receivable/ payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 January 2023
and 31 December 2023 7,304
DEPRECIATION
At 1 January 2023 2,429
Charge for year 1,917
At 31 December 2023 4,346
NET BOOK VALUE
At 31 December 2023 2,958
At 31 December 2022 4,875

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 January 2023 163,655
Disposals (58,188 )
Revaluations (11,547 )
At 31 December 2023 93,920
NET BOOK VALUE
At 31 December 2023 93,920
At 31 December 2022 163,655

The company has investments of €128,840 (EUR), $100 (USD) and £200 (GBP) in Green Investment Partners Equity Fund, a secondary market Ireland investment fund. The company acts as sub-advisor to a portfolio of the fund.

Green Investment Partners Limited (Registered number: 12708322)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 26,892 4,242
Other debtors 5,920 5,500
VAT 4,560 6,964
Prepayments and accrued income 7,824 6,850
45,196 23,556

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 5,101 3,516
Accrued expenses 25,605 29,855
30,706 33,371

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
130,000 Ordinary £0.00 2 260 230

15,000 Ordinary shares of £0.002 each were allotted as fully paid at a premium of £26.0986 per share during the year.

9. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

David Shawcross FCA (Senior Statutory Auditor)
for and on behalf of Anderson Barrowcliff Limited

10. OTHER FINANCIAL COMMITMENTS

Total financial commitments which are not included in the balance sheet amount to £Nil (2022 - £22,000) relating to amounts payable under operating leases.