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Registration number: 04380545

Gekko Partners Ltd.
Annual Report and Financial Statements
for the Year Ended 31 March 2025

Gekko Partners Ltd.

Contents

Company Information | 1
Director's Report | 2
Statement of Director's Responsibilities | 3
Independent Auditor's Report | 4 to 6
Profit and Loss Account | 7
Statement of Comprehensive Income | 8
Balance Sheet | 9
Statement of Changes in Equity | 10
Notes to the Financial Statements | 11 to 18

Gekko Partners Ltd.

Company Information

Director | D Todaro

Registered office | 2 Old Bath Road Newbury Berkshire RG14 1QL

Auditors | UHY Ross Brooke Chartered Accountants and Registered Auditors2 Old Bath Road Newbury Berkshire RG14 1QL

Gekko Partners Ltd.

Director's Report for the Year Ended 31 March 2025

The director presents his report and the financial statements for the year ended 31 March 2025.

Directors of the company

The directors who held office during the year were as follows:

D Todaro

A Rosier - Company secretary and director (resigned 26 March 2025)

Disclosure of information to the auditors

The director has taken steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information. The director confirms that there is no relevant information that he knows of and of which he knows the auditors are unaware.

Approved and authorised by the director on 8 October 2025

......................................... D Todaro Director

Gekko Partners Ltd.

Statement of Director's Responsibilities

The director acknowledges his responsibilities for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

• | select suitable accounting policies and apply them consistently;

• | make judgements and accounting estimates that are reasonable and prudent;

• | state whether applicable United Kingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

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

The director is 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 enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Gekko Partners Ltd.

Independent Auditor's Report to the Members of Gekko Partners Ltd.

Opinion

We have audited the financial statements of Gekko Partners Ltd. (the 'company') for the year ended 31 March 2025, which comprise the Profit and Loss Account, Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity, and Notes to the Financial Statements, including a summary of significant accounting policies. The 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 company's affairs as at 31 March 2025 and of its 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 auditor responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’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 director's 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 company's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were 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.

Opinion on other matter 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 Director's Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• | the Director's Report has been prepared in accordance with applicable legal requirements.

Auditor 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 auditor’s 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 financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Gekko Partners Ltd.

Independent Auditor's Report to the Members of Gekko Partners Ltd.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Director's Report.

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

• | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
• | the 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.

Other information

The directors are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our 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.

In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

Responsibilities of the director

As explained more fully in the Statement of Director's Responsibilities [set out on page 3], the director is 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 director determines 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 director is responsible for assessing 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 director either intends to liquidate the company or to cease operations, or have no realistic alternative but to do so.

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 2006. Our 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 auditor’s 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.

Gekko Partners Ltd.

Independent Auditor's Report to the Members of Gekko Partners Ltd.

......................................
Emily Ness BFP FCA (Senior Statutory Auditor)
For and on behalf of UHY Ross Brooke, Statutory Auditor
2 Old Bath Road
Newbury
Berkshire
RG14 1QL

8 October 2025

Gekko Partners Ltd.

Profit and Loss Account for the Year Ended 31 March 2025

| Note | 2025 £ | 2024 £
Turnover | 3 | 9,935,714 | 9,897,412
Cost of sales |  | (7,443,307) | (7,603,662)
Gross profit |  | 2,492,407 | 2,293,750
Administrative expenses |  | (2,342,097) | (2,228,135)
Operating profit | 5 | 150,310 | 65,615
Income from shares in group undertakings |  | 1,300,000 | 250,000
Other interest receivable and similar income | 6 | 4,722 | 11,784
Amounts written off investments |  | (83,820) | -
|  | 1,220,902 | 261,784
Profit before tax |  | 1,371,212 | 327,399
Tax on profit |  | (20,707) | (27,657)
Profit for the financial year |  | 1,350,505 | 299,742

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

Gekko Partners Ltd.

Statement of Comprehensive Income for the Year Ended 31 March 2025

| 2025 £ | 2024 £
Profit for the year | 1,350,505 | 299,742
Total comprehensive income for the year | 1,350,505 | 299,742

Gekko Partners Ltd.

(Registration number: 04380545)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 11 | 80,686 | 30,268
Investments | 12 | 188 | 188
|  | 80,874 | 30,456
Current assets |  |  |
Debtors | 13 | 1,017,706 | 1,181,869
Cash at bank and in hand |  | 251,748 | 1,838,994
|  | 1,269,454 | 3,020,863
Creditors: Amounts falling due within one year | 15 | (850,591) | (2,847,393)
Net current assets |  | 418,863 | 173,470
Total assets less current liabilities |  | 499,737 | 203,926
Provisions for liabilities | 16 | (17,931) | (6,622)
Net assets |  | 481,806 | 197,304
Capital and reserves |  |  |
Called up share capital |  | 421 | 700
Capital redemption reserve |  | 579 | 300
Retained earnings |  | 480,806 | 196,304
Shareholders' funds |  | 481,806 | 197,304

Approved and authorised by the director on 8 October 2025

......................................... D Todaro Director

Gekko Partners Ltd.

Statement of Changes in Equity for the Year Ended 31 March 2025

| Share capital £ | Capital redemption reserve £ | Retained earnings £ | Total £
At 1 April 2023 | 1,000 | - | 1,296,562 | 1,297,562
Profit for the year | - | - | 299,742 | 299,742
Dividends | - | - | (600,000) | (600,000)
Purchase of own share capital | (300) | - | (800,000) | (800,300)
Other capital redemption reserve movements | - | 300 | - | 300
At 31 March 2024 | 700 | 300 | 196,304 | 197,304

| Share capital £ | Capital redemption reserve £ | Retained earnings £ | Total £
At 1 April 2024 | 700 | 300 | 196,304 | 197,304
Profit for the year | - | - | 1,350,505 | 1,350,505
Dividends | - | - | (266,003) | (266,003)
Purchase of own share capital | (279) | - | (800,000) | (800,279)
Other capital redemption reserve movements | - | 279 | - | 279
At 31 March 2025 | 421 | 579 | 480,806 | 481,806

Gekko Partners Ltd.

Notes to the Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Old Bath Road
Newbury
Berkshire
RG14 1QL
England

The principal place of business is:
20-22 The Broadway
Newbury
Berkshire
RG14 1AU

These financial statements were authorised for issue by the director on 8 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Group accounts not prepared

The company is exempt from preparing group accounts as it is part of a small group.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the group operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the consolidated financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Gekko Partners Ltd.

Notes to the Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 25% of cost
Computer equipment | 33.33% of cost
Fixtures and fittings | 25% of cost
Leasehold improvements | over 10 years

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Gekko Partners Ltd.

Notes to the Financial Statements for the Year Ended 31 March 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the group’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the group has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Turnover

The analysis of the company's Turnover for the year from continuing operations is as follows:

| 2025 £ | 2024 £
Sale of goods | 9,935,714 | 9,897,412

4 | Other operating income

The analysis of the company's other operating income for the year is as follows:

| 2025 £ | 2024 £

5 | Operating profit

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 23,650 | 18,686
Operating lease expense - plant and machinery | 17,873 | 12,557

6 | Other interest receivable and similar income

| 2025 £ | 2024 £
Interest income on bank deposits | 4,722 | 11,784

Gekko Partners Ltd.

Notes to the Financial Statements for the Year Ended 31 March 2025

7 | Interest payable and similar expenses

| 2025 £ | 2024 £

8 | Staff costs

The aggregate payroll costs (including directors' remuneration) were as follows:

| 2025 £ | 2024 £
Wages and salaries | 5,367,482 | 5,550,790
Social security costs | 578,970 | 604,219
Other short-term employee benefits | 11,263 | 10,218
Pension costs, defined contribution scheme | 10,408 | 11,290
Other employee expense | 35,337 | 31,829
| 6,003,460 | 6,208,346

The average number of persons employed by the company (including the director) during the year, analysed by category was as follows:

| 2025 No. | 2024 No.
Administration and support | 327 | 271
Other departments | 2 | 2
| 329 | 273

9 | Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 217,800 | 217,800
Contributions paid to money purchase schemes | 10,000 | 10,000
| 227,800 | 227,800

10 | Auditors' remuneration

| 2025 £ | 2024 £
Audit of the financial statements | 14,368 | 18,850

Gekko Partners Ltd.

Notes to the Financial Statements for the Year Ended 31 March 2025

11 | Tangible assets

| Short leasehold land and buildings £ | Fixtures and fittings £ | Total £
Cost or valuation
At 1 April 2024 | 33,628 | 196,780 | 230,408
Additions | - | 74,068 | 74,068
At 31 March 2025 | 33,628 | 270,848 | 304,476
Depreciation
At 1 April 2024 | 24,960 | 175,182 | 200,142
Charge for the year | 3,363 | 20,285 | 23,648
At 31 March 2025 | 28,323 | 195,467 | 223,790
Carrying amount
At 31 March 2025 | 5,305 | 75,381 | 80,686
At 31 March 2024 | 8,670 | 21,598 | 30,268

Included within the net book value of land and buildings above is £Nil (2024 - £Nil) in respect of long leasehold land and buildings and £5,305 (2024 - £8,670) in respect of short leasehold land and buildings.

12 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 188 | 188

Subsidiaries | £
Cost or valuation
At 1 April 2024 | 188
Provision
Carrying amount
At 31 March 2025 | 188
At 31 March 2024 | 188

Gekko Partners Ltd.

Notes to the Financial Statements for the Year Ended 31 March 2025

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Gekko Field Marketing Limited | The Black Church, St. Mary's Place, Dublin 7 D07 P4AX Ireland | Ordinary | 100% | 100%
G2 Field Marketing Limited | 2 Old Bath Road Newbury Berkshire RG14 1QL England | Ordinary | 100% | 100%

Subsidiary undertakings
Gekko Field Marketing Limited The principal activity of Gekko Field Marketing Limited is that of a marketing agency.
G2 Field Marketing Limited The principal activity of G2 Field Marketing Limited is that of a marketing agency.

13 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 933,642 | 867,015
Other debtors | 5,568 | 125,804
Prepayments | 78,496 | 189,050
| 1,017,706 | 1,181,869

14 | Cash and cash equivalents

| 2025 £ | 2024 £
Cash at bank | 251,748 | 1,838,994

Gekko Partners Ltd.

Notes to the Financial Statements for the Year Ended 31 March 2025

15 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 303,281 | 898,030
Amounts due to related parties |  | 143,169 | 1,244,720
Social security and other taxes |  | 321,515 | 270,880
Outstanding defined contribution pension costs |  | 2,097 | 1,827
Other payables |  | 9,686 | 62,100
Accruals |  | 60,297 | 341,031
Income tax liability |  | 10,546 | 28,805
|  | 850,591 | 2,847,393

16 | Provisions for liabilities

| Deferred tax £ | Total £
At 1 April 2024 | 6,622 | 6,622
Increase (decrease) in existing provisions | 11,309 | 11,309
At 31 March 2025 | 17,931 | 17,931

17 | Pension and other schemes

Defined contribution pension scheme

The company operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the company to the scheme and amounted to £10,408 (2024 - £11,290).
Contributions totalling £2,097 (2024 - £1,827) were payable to the scheme at the end of the year and are included in creditors.

18 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 1,000 | 1,000 | 1,000 | 1,000

Gekko Partners Ltd.

Notes to the Financial Statements for the Year Ended 31 March 2025

19 | Commitments

Capital commitments

The total amount contracted for but not provided in the financial statements was £530,203 (2024 - £485,013).