Element Partnership Limited

Element Partnership Limited
Contents Page
For the Period 01 April 2025 to 31 October 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 Period 01 April 2025 to 31 October 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 Period 01 April 2025 to 31 October 2025

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 31 October 2025.

Principal activities

Principal activity of the company during the financial period was of consultancy services.

Directors

The directors who served the company throughout the period 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 Period 01 April 2025 to 31 October 2025
Report to the directors on the preparation of the unaudited statutory accounts of Element Partnership Limited for the year ended 31 October 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 October 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 October 2025. Bond & Co Chartered Certified Accountants Bristol North Baths Gloucester Road Bristol BS7 8BN 20 November 2025 3

Element Partnership Limited
Accountants' Report
For the Period 01 April 2025 to 31 October 2025

Report to the directors on the preparation of the unaudited statutory accounts of Element Partnership Limited for the year ended 31 October 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 October 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 October 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 October 2025

	Notes	2025 £	2025 £
Current assets
Debtors	4	11,840	11,300
Cash at bank and in hand		2,134	2,372
		13,974	13,672
Creditors: amount falling due within one year	5	(13,852)	(13,068)
Net current assets		122	604

Total assets less current liabilities		122	604
Net assets		122	604

Capital and reserves
Called up share capital		100	100
Profit and loss account		22	504
Shareholders' funds		122	604

For the period ended 31 October 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 period 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 Period 01 April 2025 to 31 October 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 April 2024	100	14,698	14,798
Profit for the period		16,406	16,406
Total comprehensive income for the period	-	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
At 01 April 2025	100	504	604
Profit for the period		11,018	11,018
Total comprehensive income for the period	-	11,018	11,018
Dividends		(11,500)	(11,500)
Total investments by and distributions to owners	-	(11,500)	(11,500)
At 31 October 2025	100	22	122

5

Element Partnership Limited
Notes to the Financial Statements
For the Period 01 April 2025 to 31 October 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.

Going concern basis

The directors have resolved to cease trading. These represent the final trading accounts, and the company is expected to be dissolved in due course.

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 period was 2 (2025 : 2).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 April 2025	1,289	1,289
Additions	-	-
Disposals	-	-
At 31 October 2025	1,289	1,289
Depreciation
At 01 April 2025	1,289	1,289
Charge for period	-	-
On disposals	-	-
At 31 October 2025	1,289	1,289
Net book values
Closing balance as at 31 October 2025	-	-
Opening balance as at 01 April 2025	-	-

4.

Debtors: amounts falling due within one year

	2025 £	2025 £
Trade Debtors	1,140	800
Directors' Current Accounts	10,700	10,500
	11,840	11,300

5.

Creditors: amount falling due within one year

	2025 £	2025 £
Corporation Tax	6,433	6,828
Accrued Expenses	1,680	500
Other Creditors	5,739	5,740
	13,852	13,068

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	10,500		0		412		212		0		0		10,700
	10500		0		412		212		0		0		10700

Previous 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

6

Registered Number: 09323554
England and Wales
ELEMENT PARTNERSHIP LIMITED

Filleted Unaudited Financial Statements

Period of accounts Start date: 01 April 2025 End date: 31 October 2025