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EXCHANGE CAPITAL PARTNERS LTD

Registered Number
10827237
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

EXCHANGE CAPITAL PARTNERS LTD
Company Information
for the year from 1 July 2024 to 30 June 2025

Directors | COLLIER, Daniel Allen
| LONGHURST, Brook Westham

Registered Address | 1 Gemini Court
| 42a Throwley Way
| Sutton
| SM1 4AF

Registered Number | 10827237 (England and Wales)

EXCHANGE CAPITAL PARTNERS LTD
Statement of Financial Position
30 June 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 87,786 |  |  |  | 107,450
|  |  |  | 87,786 |  |  |  | 107,450
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 550,639 |  |  |  | 617,880 |  |
Cash at bank and on hand |  | 636,798 |  |  |  | 952,777 |  |
|  | 1,187,437 |  |  |  | 1,570,657 |  |
Creditors amounts falling due within one year | 5 | (37,106) |  |  |  | (531,848) |  |
Net current assets (liabilities) |  |  |  | 1,150,331 |  |  |  | 1,038,809
Total assets less current liabilities |  |  |  | 1,238,117 |  |  |  | 1,146,259
Provisions for liabilities | 6 |  |  | (5,046) |  |  |  | (9,962)
Net assets |  |  |  | 1,233,071 |  |  |  | 1,136,297
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 3,500 |  |  |  | 3,500
Profit and loss account |  |  |  | 1,229,571 |  |  |  | 1,132,797
Shareholders' funds |  |  |  | 1,233,071 |  |  |  | 1,136,297

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 30 September 2025, and are signed on its behalf by:
COLLIER, Daniel Allen Director
LONGHURST, Brook Westham Director Registered Company No. 10827237

EXCHANGE CAPITAL PARTNERS LTD
Notes to the Financial Statements
for the year ended 30 June 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Turnover policy
--- | ---
| Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Fixtures and fittings | 25
| Vehicles | 20
| Office Equipment | 25

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 8 |  | 9

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 July 24 | 67,600 |  | 86,404 |  | 24,162 |  | 34,731 |  | 212,897
| At 30 June 25 | 67,600 |  | 86,404 |  | 24,162 |  | 34,731 |  | 212,897
| Depreciation and impairment
| At 01 July 24 | - |  | 51,842 |  | 24,162 |  | 29,443 |  | 105,447
| Charge for year | - |  | 17,281 |  | - |  | 2,383 |  | 19,664
| At 30 June 25 | - |  | 69,123 |  | 24,162 |  | 31,826 |  | 125,111
| Net book value
| At 30 June 25 | 67,600 |  | 17,281 |  | - |  | 2,905 |  | 87,786
| At 30 June 24 | 67,600 |  | 34,562 |  | - |  | 5,288 |  | 107,450

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 550,639 |  | 617,880
| Total | 550,639 |  | 617,880

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed to related parties | - |  | 74,894
| Taxation and social security | 27,714 |  | 241,248
| Other creditors | 1,199 |  | 996
| Accrued liabilities and deferred income | 8,193 |  | 214,710
| Total | 37,106 |  | 531,848

6. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 5,046 |  | 9,962
| Total | 5,046 |  | 9,962