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Registered number: 14802139 GREENBRIDGE ENERGY TALENT PARTNERS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
GREENBRIDGE ENERGY TALENT PARTNERS LIMITED REGISTERED NUMBER: 14802139 STATEMENT OF FINANCIAL PERFORMANCE AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 644 |  | 986
Tangible assets | 5 |  | 3,629 |  | 4,722
|  |  | 4,273 |  | 5,708
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 197,425 |  | 83,522 |
Cash at bank and in hand |  | 105,062 |  | 92,993 |
|  | 302,487 |  | 176,515 |
Creditors: amounts falling due within one year | 7 | (206,949) |  | (161,785) |
Net current assets |  |  | 95,538 |  | 14,730
Total assets less current liabilities |  |  | 99,811 |  | 20,438
Net assets |  |  | 99,811 |  | 20,438
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | 98,811 |  | 19,438
|  |  | 99,811 |  | 20,438
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GREENBRIDGE ENERGY TALENT PARTNERS LIMITED REGISTERED NUMBER: 14802139 STATEMENT OF FINANCIAL PERFORMANCE (CONTINUED) AS AT 31 DECEMBER 2024 The directors consider 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 directors acknowledge their 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 statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ A A Vining | ................................................ S Liggins
Director | Director
Date: 29 August 2025 | Date:29 August 2025
The notes on pages 4 to 9 form part of these financial statements. Page 2
GREENBRIDGE ENERGY TALENT PARTNERS LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
Profit and total comprehensive income | - | 64,438 | 64,438
Issue of share capital | 1,000 | - | 1,000
Dividends | - | (45,000) | (45,000)
At 1 January 2024 | 1,000 | 19,438 | 20,438
Profit for the year | - | 261,848 | 261,848
Dividends | - | (182,475) | (182,475)
At 31 December 2024 | 1,000 | 98,811 | 99,811
| The notes on pages 4 to 9 form part of these financial statements.
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GREENBRIDGE ENERGY TALENT PARTNERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
GreenBridge Energy Talent Partners Ltd is a private company limited by shares incorporated in England and Wales. The registered and trading address is 1 Charterhouse Mews, London, England, EC1M 6BB. The principal activity is talent sourcing in renewable energy. 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 following principal accounting policies have been applied:
| 2.2 | 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 Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 4
GREENBRIDGE ENERGY TALENT PARTNERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Operating leases: the Company as lessor
Rental income from operating leases is credited to profit or loss on a straight-line basis over the lease term. Amounts paid and payable as an incentive to sign an operating lease are recognised as a reduction to income over the lease term on a straight-line basis, unless another systematic basis is representative of the time pattern over which the lessor's benefit from the leased asset is diminished.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.7 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Page 5
GREENBRIDGE ENERGY TALENT PARTNERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.8 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Amortisation is provided on the following bases:
|  |  |  | Development expenditure | - | 10% | Straight Line
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 33% | Straight Line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.11 | 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.
| 2.12 | Creditors
Short-term creditors are measured at the transaction price.
| 2.13 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 6
GREENBRIDGE ENERGY TALENT PARTNERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
3. | Employees
| The average monthly number of persons (including directors) employed by the company during the year was:
|  |  |  |  | 2024 | 2023
|  |  |  |  | Number | Number
| Total employees | 5 | 2
4. | Intangible assets
|  | Development expenditure
|  | £
| Cost |
| At 1 January 2024 | 1,076
| At 31 December 2024 | 1,076
| Amortisation |
| At 1 January 2024 | 90
| Charge for the year on owned assets | 342
| At 31 December 2024 | 432
| Net book value |
| At 31 December 2024 | 644
| At 31 December 2023 | 986
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GREENBRIDGE ENERGY TALENT PARTNERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
5. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 January 2024 | 5,348
| Additions | 750
| At 31 December 2024 | 6,098
| Depreciation |
| At 1 January 2024 | 626
| Charge for the year on owned assets | 1,843
| At 31 December 2024 | 2,469
| Net book value |
| At 31 December 2024 | 3,629
| At 31 December 2023 | 4,722
6. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 163,859 | 58,125
| Other debtors | 29,414 | 22,716
| Prepayments | 4,152 | 2,681
|  | 197,425 | 83,522
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GREENBRIDGE ENERGY TALENT PARTNERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 845 | 10,700
| Amounts owed to group undertakings | 23,144 | 114,633
| Corporation tax | 88,468 | 18,479
| Other taxation and social security | 9,046 | 2,705
| Other creditors | 30,093 | 11,058
| Accruals and deferred income | 55,353 | 4,210
|  | 206,949 | 161,785
8. | Commitments under operating leases
| At 31 December 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Not later than 1 year | 46,200 | 50,400
9. | Related party transactions
| Included within creditors is £23,144 (2023: £114,633) owing to Fourteen Capital Partners Limited, a parent entity. Included within creditors is £18,000 (2023: £15,000) owing to A Vining, a director of the Company.
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