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Registered number: 11796860










CONDUIT SUSTAINABILITY INVESTMENTS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




















 
CONDUIT SUSTAINABILITY INVESTMENTS LIMITED
 
 
Company Information


Director
J. Butt 




Registered number
11796860



Registered office
3rd Floor
12 Gough Square

London

EC4A 3DW





 
CONDUIT SUSTAINABILITY INVESTMENTS LIMITED
Registered number: 11796860

Balance sheet
As at 30 September 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
202,901
202,901

  
202,901
202,901

Current assets
  

Debtors: amounts falling due within one year
 5 
21,840
21,118

Cash at bank and in hand
  
156,857
116,390

  
178,697
137,508

Creditors: amounts falling due within one year
 6 
(291,442)
(310,744)

Net current liabilities
  
 
 
(112,745)
 
 
(173,236)

Total assets less current liabilities
  
90,156
29,665

  

Net assets
  
90,156
29,665


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
90,155
29,664

  
90,156
29,665


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the Profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

Page 1

 
CONDUIT SUSTAINABILITY INVESTMENTS LIMITED
Registered number: 11796860
    
Balance sheet (continued)
As at 30 September 2024

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 April 2025.




J. Butt
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
CONDUIT SUSTAINABILITY INVESTMENTS LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 30 September 2024

1.


General information

Conduit Sustainability Investments Limited is a private limited company incorporated in the United Kingdom and registered in England and Wales. The registered office is 3rd Floor, 12 Gough Square, London, EC4A 3DW.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Interest income

Interest income is recognised in the Profit and loss account using the effective interest method.

 
2.3

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
CONDUIT SUSTAINABILITY INVESTMENTS LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 30 September 2024

2.Accounting policies (continued)

 
2.7

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and loss account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Fixed asset investments





Unlisted investments
Other fixed asset investments
Total

£
£
£



Cost or valuation


At 1 October 2023
191,901
11,000
202,901



At 30 September 2024
191,901
11,000
202,901




Page 4

 
CONDUIT SUSTAINABILITY INVESTMENTS LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 30 September 2024

5.


Debtors

2024
2023
£
£


Other debtors
21,840
21,118

21,840
21,118



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
143,803
163,483

Other creditors
144,109
143,731

Accruals and deferred income
3,530
3,530

291,442
310,744


 
Page 5