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Registered number: 05317664 (England and Wales)














FRANCISCO PARTNERS UK LIMITED

ANNUAL REPORT AND CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
FRANCISCO PARTNERS UK LIMITED
 
 
COMPANY INFORMATION


Directors
D Shah 
T Ludwig 




Registered number
05317664



Registered office
Birchin Court
5th Floor

19-25 Birchin Lane

London

United Kingdom

EC3V 9DU




Independent auditors
ZEDRA Corporate Reporting Services (UK) Limited





 
FRANCISCO PARTNERS UK LIMITED
 

CONTENTS



Page
Group Strategic Report
 
1 - 4
Directors' Report
 
5 - 6
Independent Auditors' Report
 
7 - 10
Consolidated Statement of Comprehensive Income
 
11
Consolidated Balance Sheet
 
12
Company Balance Sheet
 
13
Consolidated Statement of Changes in Equity
 
14
Company Statement of Changes in Equity
 
15
Consolidated Statement of Cash Flows
 
16
Notes to the Financial Statements
 
17 - 26


 
FRANCISCO PARTNERS UK LIMITED
 
 
GROUP STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

The directors present their Strategic Report and audited consolidated financial statements of Francisco Partners UK Limited ("the Company") and its subsidiary (together referred to as "the 'Group") for the year ended 31 December 2024.

Introduction
 
The Group provides investment management support, and advisory services to Francisco Partners Management LP  ("the Parent”). Francisco Partners UK Limited is a holding company for Francisco Partners Operations LLP.

Business review
 
The Group is reimbursed by the Parent for all necessary and reasonable operating costs incurred by the Group, including without limitation, employee salaries, travel expenses, professional fees and indirect costs, plus an additional 10% of the total aforementioned costs. 
In the current year, the Group has met performance expectations and has maintained a consistent revenue model through a cost-plus structure, ensuring a stable 6.6% net profit margin.
The total expenditure increased by £4.8 million from 2023 to 2024. This increase reflects the ongoing investment in our team to support expanded operations and enhanced service delivery.

Market overview and future developments

The wider Francisco Partners group is poised to continue offering strategic investment advice and managing the portfolio of investments within the EMEA region, aligning with our growth objectives and operational strategies.

Principal risks and uncertainties
 
The Group is involved in the provision of investment management support and advisory services to the Parent and is exposed to financial risks arising from its operations. The key financial risks include credit risk, liquidity risk, and investment performance risk. The members review and agree to the policies and procedures for the management of these risks. It is the Group’s policy that no trading in derivatives shall be undertaken.

Page 1

 
FRANCISCO PARTNERS UK LIMITED
 

GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Risk management

The following section provides details regarding the Group’s exposure to the abovementioned financial risks and the objectives, policies and processes for the management of these risks.
Credit risk
Credit risk is the risk of loss that may arise on outstanding financial assets should a counterparty default on its obligations. The Group’s exposure to credit risk arises primarily from its cash and cash equivalents and amounts due to and from group companies. Cash and cash equivalents are placed with a financial institution with a good credit rating.
Except for the amount due from the Parent, the Group has no significant concentration of credit risk.
The Group attempts to minimise its credit risk by evaluating and monitoring the credit exposure of its debtors. The Group adopted the policy of only dealing with creditworthy counterparties to mitigate the risk of financial loss from default. The Group transacts significantly with the Parent, which is considered to be of good financial standing. No other financial asset carries a significant exposure to credit risk. At the end of the financial year, there is no financial asset of the Group that is either past due or impaired.
Liquidity risk
Liquidity risk is the risk that the Group will encounter difficulty in meeting financial obligations due to a shortage of funds.
To manage liquidity risk, the Group monitors its net operating cash flows and maintains an adequate level of cash and cash equivalents. In assessing the funding facilities, management reviews its working capital requirements regularly.
Investment performance risk 
Investment performance risk  is the risk of potential underperformance of regional investments.
This risk is systematically mitigated by our proactive investment management team, which is dedicated to continuous monitoring and management. 

Financial key performance indicators
 
The Group considers its key financial performance indicators as those that communicate the financial performance and strength of the Group as a whole. Net profit figures show increases, this is being driven by increases in expenditure that are in turn increasing the volume of cost plus revenue earned from the Parent.

Page 2

 
FRANCISCO PARTNERS UK LIMITED
 

GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Directors' statement of compliance with duty to promote the success of the Group
 
In accordance with Section 172 of the Companies Act 2006, the directors have considered the interests of the Company and its stakeholders. In discharging their duties under Section 172, the directors have considered the Company’s purpose and values, together with strategic priorities, while ensuring that the decisions made are consistent and intended to promote the long-term success of the Company.
Parent Company Engagement
It is important for us to provide quality investment advisory and management service to our parent company and investors. The investment team is in constant contact with the parent company.  

There are bi-weekly meetings to discuss investment updates with the whole firm. 
There are quarterly portfolio review and valuation meetings to discuss investment performance and opportunities. 
All new investments go through intensive review by the investment committee.  
As part of the investment review, we detail the opportunity and risk.
 
Employee Engagement
Our employees are fundamental to the success of our business. We aim to be a responsible employer in its approach to the pay and benefits of employees. 

The Company conducts periodic reviews of all employees. 
We allow employees to provide feedback either in person or via an anonymous platform. 
The Company offers offsites for employees to socialize and collaborate. 
There is an annual offsite with the parent company in which all investment professionals get together to network and discuss Company strategies.
 
Network Engagement
Another factor in our success is our relationship with industry consultants, founders, and bankers. We rely on our network to assist with assessing the risk and opportunity of our investments. 

We attend many networking conference to learn about new industries and investment opportunities. 
We host conferences to bring together leaders within our sectors. 
We participate in a CXO conference that brings together executives across our portfolio to network and share best practices. 
 
Investor Engagement 
We are fully committed to providing the best service to our underlying investors. 

Twice a year we host with our parent company an investor conference to provide updates on all investments.
We also cover new opportunities and how we mitigate risk.
We periodically meet with individual investors in the EMEA region to provide updates on investments.

Page 3

 
FRANCISCO PARTNERS UK LIMITED
 

GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024


This report was approved by the board and signed on its behalf.





D Shah
Director

Date: 2 September 2025

Page 4

 
FRANCISCO PARTNERS UK LIMITED
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

The directors present their report and the financial statements for the year ended 31 December 2024. In accordance with S414c (II) of the Companies Act 2006, certain information which is required to be included in the Directors' Report has been otherwise included in the Strategic Report.

Directors

The directors who served during the year were:

D Shah 
T Ludwig 

Results and dividends

The profit for the year, after taxation, amounted to £1,269,557 (2023 - £980,503).

No dividends were declared, paid or payable during the reporting period (2023 - £Nil).

Energy and carbon report

The Company has not disclosed information in respect of greenhouse gas emissions, energy consumption and energy efficiency action as its energy consumption in the United Kingdom for the year is 40,000kWh or lower.

Directors' responsibilities statement

The directors are responsible for preparing the Group Strategic Report, the Directors' Report and the consolidated financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and the Group and of the profit or loss of the Group for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Group's financial statements and then apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and the Group and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 5

 
FRANCISCO PARTNERS UK LIMITED
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company and the Group's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company and the Group's auditors are aware of that information.

Post balance sheet events

There have been no significant events affecting the Group since the year end.

This report was approved by the board and signed on its behalf.
 





D Shah
Director

Date: 2 September 2025

Page 6

 
FRANCISCO PARTNERS UK LIMITED
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF FRANCISCO PARTNERS UK LIMITED
 

Opinion


We have audited the financial statements of Francisco Partners UK Limited (the 'parent Company') and its subsidiaries (the 'Group') for the year ended 31 December 2024, which comprise the Consolidated Statement of Comprehensive Income, the Consolidated Balance Sheet, the Company Balance Sheet, the Consolidated Statement of Cash Flows, the Consolidated Statement of Changes in Equity, the Company Statement of Changes in Equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Group's and of the parent Company's affairs as at 31 December 2024 and of the Group's profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the parent Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 7

 
FRANCISCO PARTNERS UK LIMITED
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF FRANCISCO PARTNERS UK LIMITED (CONTINUED)

Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Group Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Group Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Group and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Directors' Report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept by the Group, or returns adequate for our audit have not been received from branches not visited by us; or
the Group financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' Responsibilities Statement set out on page 5, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Group and the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Group or the Company or to cease operations, or have no realistic alternative but to do so.


Page 8

 
FRANCISCO PARTNERS UK LIMITED
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF FRANCISCO PARTNERS UK LIMITED (CONTINUED)

Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Group financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows: 

the responsible individual ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
we identified the laws and regulations applicable to the Group through discussions with management, and from our commercial knowledge and experience.
we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the Group, including the Companies Act 2006 and taxation legislation.
we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and
identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the Group's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and
considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

performed analytical procedures to identify any unusual or unexpected relationships;
tested journal entries to identify unusual transactions;
assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and
investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

agreeing financial statement disclosures to underlying supporting documentation;
enquiring of management as to actual and potential litigation and claims; and
reviewing correspondence with HMRC.

 
Page 9

 
FRANCISCO PARTNERS UK LIMITED
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF FRANCISCO PARTNERS UK LIMITED (CONTINUED)

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Louise Morriss BFP FCA FCCA (Senior Statutory Auditor)
for and on behalf of
ZEDRA Corporate Reporting Services (UK) Limited
Chartered Accountants and Statutory Auditors
Birchin Court
5th Floor
19-25 Birchin Lane
London
United Kingdom
EC3V 9DU

2 September 2025
Page 10

 
FRANCISCO PARTNERS UK LIMITED
 
 
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
Note
£
£

  

Turnover
 4 
19,336,583
14,124,404

Gross profit
  
19,336,583
14,124,404

Administrative expenses
  
(17,606,654)
(12,852,748)

Operating profit
 5 
1,729,929
1,271,656

Interest receivable and similar income
 7 
12,165
5,367

Profit before tax
  
1,742,094
1,277,023

Tax on profit
 8 
(472,537)
(296,520)

Profit for the financial year
  
1,269,557
980,503

Profit for the year attributable to:
  

Owners of the parent company
  
1,269,557
980,503

There was no other comprehensive income for 2024 (2023£NIL).

The notes on pages 17 to 26 form part of these financial statements.

Page 11

 
FRANCISCO PARTNERS UK LIMITED
REGISTERED NUMBER:05317664

CONSOLIDATED BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 10 
669,184
896,793

  
669,184
896,793

Current assets
  

Debtors: amounts falling due within one year
 12 
3,835,212
2,479,927

Bank and cash balances
  
3,690,272
2,481,469

  
7,525,484
4,961,396

Creditors: amounts falling due within one year
 13 
(4,421,281)
(3,284,834)

Net current assets
  
 
 
3,104,203
 
 
1,676,562

Total assets less current liabilities
  
3,773,387
2,573,355

Creditors: amounts falling due after more than one year
 14 
(155,050)
(224,575)

  

Net assets
  
3,618,337
2,348,780


Capital and reserves
  

Called up share capital 
 15 
2
2

Profit and loss account
 16 
3,618,335
2,348,778

  
3,618,337
2,348,780


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 


D Shah
Director

Date: 2 September 2025

The notes on pages 17 to 26 form part of these financial statements.

Page 12

 
FRANCISCO PARTNERS UK LIMITED
REGISTERED NUMBER:05317664

COMPANY BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 11 
4,907,308
3,137,273

  
4,907,308
3,137,273

Current assets
  

Debtors: amounts falling due within one year
 12 
231
231

  
231
231

Creditors: amounts falling due within one year
 13 
(1,289,202)
(788,724)

Net current liabilities
  
 
 
(1,288,971)
 
 
(788,493)

Total assets less current liabilities
  
3,618,337
2,348,780

  

  

Net assets
  
3,618,337
2,348,780


Capital and reserves
  

Called up share capital 
 15 
2
2

Profit and loss account
 16 
3,618,335
2,348,778

  
3,618,337
2,348,780


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 



D Shah
Director

Date: 2 September 2025

The notes on pages 17 to 26 form part of these financial statements.

Page 13

 
FRANCISCO PARTNERS UK LIMITED
 

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 January 2023
2
1,368,275
1,368,277



Profit for the year
-
980,503
980,503



At 1 January 2024
2
2,348,778
2,348,780



Profit for the year
-
1,269,557
1,269,557


At 31 December 2024
2
3,618,335
3,618,337


Page 14

 
FRANCISCO PARTNERS UK LIMITED
 

COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 January 2023
2
1,368,275
1,368,277



Profit for the year
-
980,503
980,503



At 1 January 2024
2
2,348,778
2,348,780



Profit for the year
-
1,269,557
1,269,557


At 31 December 2024
2
3,618,335
3,618,337


Page 15

 
FRANCISCO PARTNERS UK LIMITED
 

CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
Note
£
£

Cash flows from operating activities
  

Profit for the financial year
  
1,269,557
980,503

Adjustments for:
  

Depreciation of tangible assets
 10 
228,914
233,501

Taxation charge
 8 
472,537
296,520

(Increase) in debtors
 12 
(1,355,285)
(598,266)

Increase in creditors
 13 
1,054,385
536,645

Corporation tax (paid)
  
(460,000)
(380,159)

Net cash generated from operating activities

  

1,210,108
1,068,744

  

Cash flows from investing activities
  

Purchase of tangible fixed assets
 10 
(1,305)
(53,268)

Net cash from investing activities

  

(1,305)
(53,268)

  

Net increase in cash and cash equivalents
  
1,208,803
1,015,476

Cash and cash equivalents at beginning of year
  
2,481,469
1,465,993

Cash and cash equivalents at the end of year
  
3,690,272
2,481,469


Cash and cash equivalents at the end of year comprise:
  

Cash at bank and in hand
  
3,690,272
2,481,469

  
3,690,272
2,481,469


Page 16

 
FRANCISCO PARTNERS UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Francisco Partners UK Limited is a private company limited by shares incorporated and registered in the United Kingdom. The registered office is Birchin Court 5th Floor, 19-25 Birchin Lane, United Kingdom, EC3V 9DU.
The principal activity of the Group is to provide investment management support and advisory services to the parent entity, Francisco Partners Management L.P.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Basis of consolidation

The consolidated financial statements present the results of the Company and its own subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.
The consolidated financial statements incorporate the results of business combinations using the purchase method. In the Balance Sheet, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated Statement of Comprehensive Income from the date on which control is obtained. They are deconsolidated from the date control ceases.

 
2.3

Going concern

The Group is in a net asset position primarily supported by amounts owed by group undertakings. The Group's business model being solely a transfer pricing agreement  with the parent company, Francisco Partners Management L.P., it is reliant on the continued support of that company in order to remain a going concern.
The Group has received written confirmation from the parent company that it will continue to provide financial support to the Group for a period of at least 12 months from the date of signing these financial statements. Furthermore, the directors have assessed the ability of the parent company to provide the support based upon a review  of the cash flow forecasts and have concluded that the parent  will  have  sufficient  working  capital  to  provide  the  necessary support.  For  this  reason, the directors continues to adopt the going concern basis in preparing the financial statements.

Page 17

 
FRANCISCO PARTNERS UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Group 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 is measures on a cost plus 10% basis, in line with the intercompany service agreement with the parent company. Intercompany turnover is recognised when all the following conditions are satisfied:
 
the amount of turnover can be measured reliably;
it is probable that the Group will receive the consideration due under the intercompany service agreement; and
the cost incurred and the costs to complete the contract can be measured reliably.

 
2.5

Operating Leases: the Group as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. 
Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.6

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.7

Pensions

Defined contribution pension plan

The Group operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Group pays fixed contributions into a separate entity. Once the contributions have been paid the Group has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Group in independently administered funds.

Page 18

 
FRANCISCO PARTNERS UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.8

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 and the Group operate and generate income.


 
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:

Short-term leasehold property
-
over the life of the lease
Fixtures and fittings
-
7 years
Computer equipment
-
3 years

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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.11

Debtors

Short-term debtors are measured at transaction price, less any impairment. Amounts owed by group undertakings are intercompany loans measured at cost. These loans are unsecured, interest free and repayable on demand.

 
2.12

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions.

In the Consolidated Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Group's cash management.

Page 19

 
FRANCISCO PARTNERS UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.13

Creditors

Short-term and long term creditors are measured at the transaction price. Amounts owed to group undertakings are intercompany loans measured at cost. These loans are unsecured, interest free and repayable on demand.


3.


Judgements in applying accounting policies and key sources of estimation uncertainty

The preparation of financial statements in conformity with FRS 102 requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities , income and expenses, Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. 
The estimates and assumptions that have a significant risk of causing material adjustment to the carrying amount of assets and liabilities are addressed below. 
Impairment of investments
The valuation of the Parent Company’s investment in its subsidiaries is reviewed by reference to the current and future value in use of these subsidiaries which are generating revenue on behalf of the Group. This judgement is reviewed annually and there is estimation uncertainty present in the expectation of future performance which is forecast by the directors. This is a significant judgement based on estimation which may have a material impact on the financial statements.


4.


Turnover

An analysis of turnover by class of business is as follows:


2024
2023
£
£

Intercompany sales
19,336,583
14,124,404

19,336,583
14,124,404


Analysis of turnover by country of destination:

2024
2023
£
£

Rest of the world
19,336,583
14,124,404

19,336,583
14,124,404


Page 20

 
FRANCISCO PARTNERS UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Operating profit

The operating profit is stated after charging:

2024
2023
£
£

Depreciation
228,914
233,501

Auditor's remuneration for the audit of the Company and its subsidiary
13,750
4,050

Operating lease rentals
425,210
425,015


6.


Employees

Staff costs were as follows:


Group
Group
2024
2023
£
£


Wages and salaries
11,909,099
8,081,642

Social security costs
1,872,888
1,179,938

Cost of defined contribution scheme
17,721
18,208

13,799,708
9,279,788


The average monthly number of employees during the year was as follows:


       Group 2024
      Group 2023
            No.
            No.







Employees
16
17

The Company has no employees other than the directors, who did not receive any remuneration.  The time spent by the directors attributable to the Group is deemed to be negligible and borne by other entities within the wider Francisco Partners group.


7.


Interest receivable

2024
2023
£
£


Other interest receivable
12,165
5,367

12,165
5,367

Page 21

 
FRANCISCO PARTNERS UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

8.


Taxation


2024
2023
£
£

Corporation tax


Current tax on profits for the year
472,537
296,520


472,537
296,520


Total current tax
472,537
296,520


Factors affecting tax charge for the year

The tax assessed for the year is higher than (2023 - lower than) the standard rate of corporation tax in the UK of25% (2023 - 23.5%). The differences are explained below:

2024
2023
£
£


Profit on ordinary activities before tax
1,742,094
1,277,023


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2023 - 23.5%)
435,524
300,100

Effects of:


Expenses not deductible for tax purposes
477,281
331,254

Adjustments to tax charge in respect of prior periods
-
(33,083)

Other timing differences leading to an increase in taxation
2,241
1,524

Non-taxable income
(442,509)
(303,275)

Total tax charge for the year
472,537
296,520


9.


Parent company profit for the year

The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of Comprehensive Income in these financial statements. The profit after tax of the parent Company for the year was £1,269,557 (2023 - £980,503).

Page 22

 
FRANCISCO PARTNERS UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

10.


Tangible fixed assets

Group






Short-term leasehold property
Fixtures and fittings
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 January 2024
1,006,036
404,154
125,466
1,535,656


Additions
-
-
1,305
1,305


Disposals
-
-
(3,484)
(3,484)



At 31 December 2024

1,006,036
404,154
123,287
1,533,477



Depreciation


At 1 January 2024
329,752
223,531
85,580
638,863


Charge for the year on owned assets
159,969
37,117
31,828
228,914


Disposals
-
-
(3,484)
(3,484)



At 31 December 2024

489,721
260,648
113,924
864,293



Net book value



At 31 December 2024
516,315
143,506
9,363
669,184



At 31 December 2023
676,284
180,623
39,886
896,793

Page 23

 
FRANCISCO PARTNERS UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

11.


Fixed asset investments

Company





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2024
3,137,273


Additions
1,770,036



At 31 December 2024
4,907,309





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Registered office

Class of shares

Holding

Francisco Partners Operations LLP
Birchin Court, 5th Floor, 19-25 Birchin Lane, London, United Kingdom, EC3V 9DU
Ordinary
100%






12.


Debtors

Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£


Amounts owed by group undertakings
2,301,154
2,113,076
-
-

Other debtors
57,977
93,569
-
-

Prepayments and accrued income
288,034
263,402
231
231

Amounts due from members
1,188,047
9,880
-
-

3,835,212
2,479,927
231
231


Page 24

 
FRANCISCO PARTNERS UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

13.


Creditors: Amounts falling due within one year

Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£

Trade creditors
7,277
36,663
1,080
-

Amounts owed to group undertakings
-
-
1,184,822
715,180

Corporation tax
74,861
62,324
74,861
62,324

Other taxation and social security
3,553,578
2,436,598
-
-

Other creditors
1,002
1,000
-
-

Accruals and deferred income
784,563
748,249
28,439
11,220

4,421,281
3,284,834
1,289,202
788,724



14.


Creditors: Amounts falling due after more than one year

Group
Group
2024
2023
£
£

Accruals and deferred income
155,050
224,575

155,050
224,575


The long term liability relates to a deferred rental expense deriving from a lease incentive that was entered into on 19 May 2021. The liability will be settled in March 2028 when the lease term ends.


15.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



2 (2023 - 2) Ordinary shares of £1.00 each
2
2



16.


Reserves

Profit and loss account

The profit and loss reserve represents accumulated profits.

Page 25

 
FRANCISCO PARTNERS UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

17.


Commitments under operating leases

At 31 December 2024 the Group had future minimum lease payments due under non-cancellable operating leases for each of the following periods:


Group
Group
2024
2023
£
£

Not later than one year
379,392
379,392

Later than one year and not later than five years
853,632
1,233,024

1,233,024
1,612,416

18.


Controlling party

Francisco Partners Management, L.P. is the parent of the smallest group for which consolidated financial statements are drawn up of which the Group is a member. The registered office of the parent company is 277 Centerville Rd, Ste 400 Wilmington Delaware, 19808.


19.


Post balance sheet events

There were no adjusting or non-adjusting events occurring between the end of the reporting period and the date financial statements were approved. 

 
Page 26