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Registered Number: 09323554
England and Wales
ELEMENT PARTNERSHIP LIMITED
Filleted Unaudited Financial Statements
Period of accounts Start date: 01 April 2024 End date: 31 March 2025

Element Partnership Limited Contents Page For the year ended 31 March 2025
Company information | 1
Directors' report | 2
Accountants' report | 3
Statement of financial position | 4
Notes to the financial statements | 5
Statement of changes in equity | 6

Element Partnership Limited Company Information For the year ended 31 March 2025
Directors | Johanna Morrell Rhodri Samuel
Registered Number | 09323554
Registered Office | Bourse, St Brandon's House 29 Great George Street Bristol BS1 5QT
Accountants | Bond & Co Chartered Certified Accountants Bristol North Baths Gloucester Road Bristol BS7 8BN
1

Element Partnership Limited Directors' Report For the year ended 31 March 2025
Director's report and financial statements The directors present their annual report and the financial statements for the year ended 31 March 2025. Principal activities Principal activity of the company during the financial year was of consultancy services. Directors The directors who served the company throughout the year were as follows:
Johanna Morrell
Rhodri Samuel
Statement of directors' responsibilities The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation. 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 United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). 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 of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to select suitable accounting policies and then apply them consistently make judgments 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 company will continue in business The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are 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. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. This report was approved by the board and signed on its behalf by:
---------------------------------- Johanna Morrell Director
Date approved: 20 November 2025 2

Element Partnership Limited Accountants' Report For the year ended 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of Element Partnership Limited for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Element Partnership Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Element Partnership Limited, as a body, in accordance with the terms of our engagement letter dated 13 December 2015. Our work has been undertaken solely to prepare for your approval the accounts of Element Partnership Limited and state those matters that we have agreed to state to the Board of Directors of Element Partnership Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Element Partnership Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Element Partnership Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Element Partnership Limited. You consider that Element Partnership Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Element Partnership Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2025. Bond & Co Chartered Certified Accountants Bristol North Baths Gloucester Road Bristol BS7 8BN 20 November 2025 3

Element Partnership Limited Statement of Financial Position As at 31 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors | 4 | 11,300 |  | 23,430
Cash at bank and in hand |  | 2,372 |  | 2,640
|  | 13,672 |  | 26,070
Creditors: amount falling due within one year | 5 | (13,068) |  | (11,272)
Net current assets |  | 604 |  | 14,798
Total assets less current liabilities |  | 604 |  | 14,798
Net assets |  | 604 |  | 14,798
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 504 |  | 14,698
Shareholders' funds |  | 604 |  | 14,798
For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 20 November 2025 and were signed on its behalf by:
------------------------------- Johanna Morrell Director
4

Element Partnership Limited Statement of Changes in Equity For the year ended 31 March 2025
|  | Equity share capital |  | Retained Earnings |  | Total
| £ |  | £ |  | £ |
At 01 April 2023 |  | 100 |  | 45 |  | 145
Profit for the year |  |  |  | 18,653 |  | 18,653
Total comprehensive income for the year |  | - |  | 18,653 |  | 18,653
Dividends |  |  |  | (4,000) |  | (4,000)
Total investments by and distributions to owners |  | - |  | (4,000) |  | (4,000)
At 31 March 2024 |  | 100 |  | 14,698 |  | 14,798
At 01 April 2024 |  | 100 |  | 14,698 |  | 14,798
Profit for the year |  |  |  | 16,406 |  | 16,406
Total comprehensive income for the year |  | - |  | 16,406 |  | 16,406
Dividends |  |  |  | (30,600) |  | (30,600)
Total investments by and distributions to owners |  | - |  | (30,600) |  | (30,600)
At 31 March 2025 |  | 100 |  | 504 |  | 604
5

Element Partnership Limited Notes to the Financial Statements For the year ended 31 March 2025
General Information Element Partnership Limited is a private company, limited by shares, registered in England and Wales, registration number 09323554, registration address Bourse, St Brandon's House, 29 Great George Street, Bristol, BS1 5QT. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 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. Basis of preparation The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 4 Years Straight Line
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Total
| £ |  | £
At 01 April 2024 | 1,289 |  | 1,289
Additions | - |  | -
Disposals | - |  | -
At 31 March 2025 | 1,289 |  | 1,289
Depreciation
At 01 April 2024 | 1,289 |  | 1,289
Charge for year | - |  | -
On disposals | - |  | -
At 31 March 2025 | 1,289 |  | 1,289
Net book values
Closing balance as at 31 March 2025 | - |  | -
Opening balance as at 01 April 2024 | - |  | -
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 800 |  | 23,430
Directors' Current Accounts | 10,500 |  | 0
| 11,300 |  | 23,430
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Corporation Tax | 6,828 |  | 4,376
Accrued Expenses | 500 |  | 500
Other Creditors | 5,740 |  | 5,739
Directors' Current Accounts | 0 |  | 657
| 13,068 |  | 11,272
6. | Advances and Credits Johanna Morrell & Rhodri Samuel Loan to directors - A commercial interest rate is being applied to the loan amount.
Current year (2025)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
Johanna Morrell & Rhodri Samuel | 0 |  | 10,135 |  | 365 |  | 0 |  | 0 |  | 0 |  | 10,500
| 0 |  | 10135 |  | 365 |  | 0 |  | 0 |  | 0 |  | 10500
Previous year (2024)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
Johanna Morrell & Rhodri Samuel | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0
| 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0
6