REGISTERED NUMBER: 02751636 (England and Wales)

Financial Statements

for the Year Ended 31 December 2024

for

Community Partners Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M A Brennan

A K Walker

SECRETARY:

N K Walker

REGISTERED OFFICE:

5a Clare Road

Halifax

HX1 2HX

REGISTERED NUMBER:

02751636 (England and Wales)

SENIOR STATUTORY AUDITOR:

Phillipa Symington ACA, CA(SA)

AUDITORS:

Clive Owen LLP

Chartered Accountants

& Statutory Auditors

Oak Tree House, Harwood Road

Northminster Business Park

Upper Poppleton

York

YO26 6QU

CURRENT ASSETS

Debtors

4

5,500

259,124

Cash at bank

47,310

23,755

52,810

282,879

CREDITORS

Amounts falling due within one year

5

(54,620

)

(279,190

)

NET CURRENT (LIABILITIES)/ASSETS

(1,810

)

3,689

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,810

)

3,689

CAPITAL AND RESERVES

Called up share capital

6

6,800

6,800

Retained earnings

(8,610

)

(3,111

)

SHAREHOLDERS' FUNDS

(1,810

)

3,689

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 September 2025 and were signed on its behalf by:

M A Brennan - Director

1.	STATUTORY INFORMATION

Community 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.

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.

There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Going concern

The financial statements are prepared on the going concern basis which assumes that the company will continue to trade for a period of at least 12 months from the date the financial statements are approved. However the validity of the going concern basis is dependent upon the support of the group. Should the company be unable to continue trading, adjustments would have to be made to reduce the value of the assets to their recoverable amounts, to provide for any further liabilities which might arise, and to reclassify fixed assets as current assets and long term liabilities as current liabilities.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Revenue recognition

Turnover comprises recharges to other group companies in relation to payroll, which are centrally processed by the company on behalf of the wider group.

Financial instruments

Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 (2023 - 28 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed by group undertakings

-

252,025

Other debtors

5,500

150

Prepayments and accrued income

-

6,949

5,500

259,124

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed to group undertakings

28,862

248,953

Taxation and social security

25,758

26,789

Accruals and deferred income

-

3,448

54,620

279,190

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

6,800

Ordinary

£1

6,800

6,800

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Phillipa Symington ACA, CA(SA) (Senior Statutory Auditor)

for and on behalf of Clive Owen LLP

8.	ULTIMATE CONTROLLING PARTY

The ultimate parent company is Outdo Holdings Limited (previously Community Partners Holdings Limited), a private company, limited by shares, registered in England and Wales. The company's registered office is 5a Clare Road, Halifax, England, HX1 2HX..

The parent undertaking is Outdo Airports Limited (previously Eye Airports Limited), a limited company, registered in England and Wales. The company's registered office is Clare House, 5a Clare Road, Halifax, England, HX1 2HX.

9.	COMPARATIVES

This is the first year that the company has been audited. In the prior year the company took advantage of the audit exemption available to small companies, therefore the comparatives in these financial statements for the year ended 31 December 2023 are unaudited. However, we have obtained sufficient appropriate audit evidence that the opening balances do not contain misstatements that materially affect the current period's financial statements.