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REGISTERED NUMBER: 12708322 (England and Wales)













Financial Statements

for the Year Ended 31 December 2024

for

Green Investment Partners Limited

Green Investment Partners Limited (Registered number: 12708322)






Contents of the Financial Statements
for the Year Ended 31 December 2024




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 2024







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 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,503 2,958
Investments 5 84,196 93,920
85,699 96,878

CURRENT ASSETS
Debtors 6 26,659 45,196
Cash at bank 354,448 360,713
381,107 405,909
CREDITORS
Amounts falling due within one year 7 54,555 30,706
NET CURRENT ASSETS 326,552 375,203
TOTAL ASSETS LESS CURRENT
LIABILITIES

412,251

472,081

CAPITAL AND RESERVES
Called up share capital 8 286 260
Share premium 1,995,415 1,672,444
Retained earnings (1,583,450 ) (1,200,623 )
SHAREHOLDERS' FUNDS 412,251 472,081

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 15 April 2025 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 2024

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.

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 (2023 - 4 ) .

Green Investment Partners Limited (Registered number: 12708322)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 January 2024 7,304
Disposals (1,508 )
At 31 December 2024 5,796
DEPRECIATION
At 1 January 2024 4,346
Charge for year 1,455
Eliminated on disposal (1,508 )
At 31 December 2024 4,293
NET BOOK VALUE
At 31 December 2024 1,503
At 31 December 2023 2,958

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 January 2024 93,920
Revaluations (9,724 )
At 31 December 2024 84,196
NET BOOK VALUE
At 31 December 2024 84,196
At 31 December 2023 93,920

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.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 26,892
Other debtors 2,857 5,920
VAT 5,591 4,560
Prepayments and accrued income 18,211 7,824
26,659 45,196

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 16,337 5,101
Social security and other taxes 6,531 -
Other creditors 592 -
Accrued expenses 31,095 25,605
54,555 30,706

Green Investment Partners Limited (Registered number: 12708322)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
142,880 Ordinary £0.00 2 286 260

12,880 Ordinary shares of £0.002 each were allotted as fully paid at a premium of £25.077322 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 £2,857 (2023 - £Nil) relating to amounts payable under operating leases.