ACCOUNTS - Final Accounts

Registered number: 09305366

BROMLEY CAPITAL PARTNERS (UK) LTD

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2024

BROMLEY CAPITAL PARTNERS (UK) LTD

REGISTERED NUMBER: 09305366

BALANCE SHEET

AS AT 30 NOVEMBER 2024

		2024		2023
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	391,458		257,016
Cash at bank and in hand	5	415,123		251,363
		806,581		508,379
Creditors: amounts falling due within one year	6	(354,001)		(301,073)
Total assets less current liabilities			452,580		207,306
Creditors: amounts falling due after more than one year	7		(2,117)		(6,266)

Net assets			450,463		201,040

Capital and reserves
Called up share capital	10,100	10,100
Profit and loss account	440,363	190,940
	450,463	201,040

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 on 26 September 2025.

X Yin

Director

The notes on pages 2 to 6 form part of these financial statements.

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BROMLEY CAPITAL PARTNERS (UK) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

1.	General information

Bromley Capital Partners (UK) Limited is a private company limited by its shares, incorporated in England
and Wales, registration number 09305366. The address of the registered office is 14th Floor, 33 Cavendish Square, London, W1G 0PW.

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

Going concern

The directors have prepared the accounts on a going concern basis. This basis is considered appropriate as the directors confirm they are actively monitoring the cash position to ensure that the company can pay all liabilities as they fall due.

2.3

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'.

2.4

Revenue

Revenue is recognised when the equity transactions which the Company has engaged with are
successfully closed. Revenue is recognised when it can be reliably measured and is measured at the fair value of the consideration received or receivable.

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BROMLEY CAPITAL PARTNERS (UK) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

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

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

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 operates and generates income.

2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.10

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.

2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.12

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially

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BROMLEY CAPITAL PARTNERS (UK) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

2.12

Financial instruments (continued)

measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

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BROMLEY CAPITAL PARTNERS (UK) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

Debtors

					2024	2023
					£	£


Other debtors	386,695	255,293
Prepayments and accrued income	4,763	1,723
	391,458	257,016

5.	Cash and cash equivalents
		2024	2023
		£	£

	Cash at bank and in hand	415,123	251,363

6.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

Bank loans	4,150	4,048
Trade creditors	252	8,417
Amounts owed to group undertakings	134,850	137,731
Corporation tax	143,608	33,099
Other taxation and social security	36,518	47,928
Other creditors	29,090	64,017
Accruals and deferred income	5,533	5,833
	354,001	301,073

7.	Creditors: Amounts falling due after more than one year
		2024	2023
		£	£

	Bank loans	2,117	6,266

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BROMLEY CAPITAL PARTNERS (UK) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

8.	Related party transactions
	At the balance sheet date, the company was owed £275,875 (2023: £189,682) by a director. At the balance sheet date, the company owed £134,850 (2023: £137,732) to its parent undertaking. At the balance sheet date, the company was owed £17,000 (2023: nil) by a company under common control of a director.

9.	Auditors' information

The auditors' report on the financial statements for the year ended 30 November 2024 was unqualified.

The audit report was signed on 26 September 2025 by Nicholas Weller FCCA (Senior statutory auditor) on behalf of Sumer Auditco Limited.

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