REGISTERED NUMBER: 12841488 (England and Wales)

Pioneer Infrastructure Partners GP

Holdings Limited

Financial Statements

for the Year Ended 31 December 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

S C Thammanna

Registered office:

3rd Floor

86 - 90 Paul Street

London

EC2A 4NE

Registered number:

12841488 (England and Wales)

Fixed assets

Investments

4

10,075

10,075

Current assets

Debtors

5

100

100

Creditors

Amounts falling due within one year

6

16,605

14,255

Net current liabilities

(16,505

)

(14,155

)

Total assets less current liabilities

(6,430

)

(4,080

)

Capital and reserves

Called up share capital

100

100

Retained earnings

(6,530

)

(4,180

)

Shareholders' funds

(6,430

)

(4,080

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 director and authorised for issue on 10 August 2025 and were signed by:

S C Thammanna - Director

1.	Statutory information

Pioneer Infrastructure Partners GP Holdings 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.

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

(a) Financial assets

Financial assets, other than derivatives, are initially measured at transaction price (including transaction costs) and subsequently held at cost, less any impairment.

(b) Financial liabilities and equity

Financial liabilities and equity are classified according to the substance of the financial instrument's contractual obligations, rather than the financial instrument's legal form. Financial liabilities, excluding convertible debt and derivatives, are initially measured at transaction price (including transaction costs) and subsequently held at amortised cost.

Going concern

The Directors have considered the working capital requirements of the Company and they believe that the Company has adequate financial resources to continue in operational existence for the foreseeable future and meet its liabilities and obligations as they fall due for the next twelve months. Therefore, the financial statements have been prepared on a going concern basis of accounting.

3.	Employees and directors

The average number of employees during the year was NIL (2023 - NIL).

4.	Fixed asset investments

Shares in

group

undertakings

£

Cost

At 1 January 2024

and 31 December 2024

10,075

Net book value

At 31 December 2024

10,075

At 31 December 2023

10,075

5.

Debtors: amounts falling due within one year

2024

2023

£

£

Called up share capital not paid

100

100

6.

Creditors: amounts falling due within one year

2024

2023

£

£

Amounts owed to group undertakings

14,255

12,055

Accrued expenses

2,350

2,200

16,605

14,255