Company registration number 03655190 (England and Wales)
AMADEUS PARTNERS LIMITED
ANNUAL REPORT AND CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
AMADEUS PARTNERS LIMITED
CONTENTS
Page
Strategic report
1 - 2
Directors' report
3
Directors' responsibilities statement
4
Independent auditor's report
5 - 7
Group statement of comprehensive income
8
Group balance sheet
9
Company balance sheet
10
Group statement of changes in equity
11
Company statement of changes in equity
12
Group statement of cash flows
13
Notes to the financial statements
14 - 30
AMADEUS PARTNERS LIMITED
COMPANY INFORMATION
Directors
Anne Margaret Glover
Hermann Maria Hauser
Secretary
Carl Irving Dickinson
Company number
03655190
Registered office
Suite 1
2nd Floor 2 Quayside
Cambridge
United Kingdom
CB5 8AB
Auditor
Deloitte LLP
110 Queen Street
Glasgow
United Kingdom
G1 3BX
AMADEUS PARTNERS LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

The directors present their Strategic report for the year ended 31 March 2025.

 

The Strategic report has been prepared for Amadeus Partners Limited and its subsidiaries ('the Group') as a whole and therefore gives greater emphasis to those matters which are significant to Amadeus Partners Limited and its Group undertakings when viewed as a whole.

Business review and principal activities

The Group's principal activity is the management of the Amadeus investment funds for which the Group receives management fees.

 

The Group manages funds with total commitments of £872m (2024: £853m).

 

There have been no changes in the Company's principal activity during the year under review. Since the prior year one fund has been opened, taking the number of managed funds to 19.

Results and performance

The results for the Group for the year ended are as follows:

 

The Consolidated statement of comprehensive income on page 8 shows that the Group's turnover has increased from £5,142,711 to £5,692,763. The Group has moved to profit before tax of £622,388 in the current year from a loss of £1,104,222 in the prior year. See note 3 for further explanation of turnover. The increase in both turnover and profit during the year is driven by an increase in the level of management fees in the year.

 

The balance sheet on page 9 shows that the Group's net assets balance has increased from £8,969,463 to £9,591,851. The increase in net assets is driven by the profit generated in the year.

Key performance indicators ('KPI'S')

The Company's directors deem the key performance indicator of the entity to be continued growth in management fee income. For details regarding the contraction of management fee income refer to Results and performance.

Principal risks and uncertainties & financial risk management objectives and policies

The Group receives profit shares and management fees as stipulated by the relevant Limited Partnership Agreements. As such, the Group's income is predictable and does not give rise to any significant risks or uncertainties. The Group's operating expenses relate primarily to payroll and premises costs and as such are also predictable and controllable. The inherent risk in the management company is directly linked to the performance of the funds. This risk is managed through the recruitment of competent investment managers.

 

The Group's activities expose it to a number of financial risks and uncertainties including liquidity risk, cash flow risk and credit risk.

 

Liquidity and Cash flow risk

The Group's principal financial assets are cash and amounts owed by the Amadeus investment funds. Liquidity is monitored using regular forecasting of operational cash flows by management.

 

Credit risk

The Group's credit risk is primarily attributable to the amounts owed by the Amadeus investment funds, which are based on the terms of the relevant Limited Partnership Agreements. Management periodically reviews the funds financial positions and will take appropriate action as to whether there is any impairment with any of the amounts owed by the funds. As the manager of the funds, Amadeus has the ability to control when payments in regard to these debts are made, therefore reducing credit risk.

Future development

There have been no changes in the Group’s principal activity during the year under review and the directors do not anticipate this will change in the future.

AMADEUS PARTNERS LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
Going concern

Group's day to day working capital is funded through the receipt of management fees which are ordinarily based on the level of funds invested in portfolio companies within each of the funds.

 

The directors have reviewed the cash flow and projected income and expenses over the next twelve months from the date of approval and have deemed that the Company has adequate resources to continue in operational existence for the above mentioned period.

 

Accordingly, the directors have concluded that the financial statements should continue to be prepared on a going concern basis.

 

Events after the balance sheet date

There have been no significant events since the balance sheet date.

On behalf of the board

Anne Margaret Glover
Director
6 August 2025
AMADEUS PARTNERS LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -

The directors present their annual report on the affairs of the Group, together with the financial statements, for the financial year ended 31 March 2025.

 

Disclosures required by s416(4) of Companies Act 2006 which are presented in the Strategic report and form part of this report by cross reference include future developments, post balance sheet events, and financial risk management objectives and policies.

Results and dividends

See the Strategic report for reference to the results and performance of the Group during the year.

No dividend has been paid or is proposed for the year ended 31 March 2025 (2024: £Nil).

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Anne Margaret Glover
Hermann Maria Hauser
Qualifying third party indemnity provisions

The Company has made qualifying third party indemnity provisions for the benefit of its directors during the year and remain in force at the date of this report.

Statement of disclosure to auditor

Each of the persons who is a director at the date of approval of this report confirms that:

 

 

This confirmation is given and should be interpreted in accordance with the provisions of s418 of the Companies Act 2006.

 

Deloitte LLP have expressed their willingness to continue in office as auditor and appropriate arrangements have been put in place for them to be deemed reappointed as auditor in the absence of an Annual General Meeting.

On behalf of the board
Anne Margaret Glover
Director
6 August 2025
AMADEUS PARTNERS LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -

The directors are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

 

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), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". 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 Group and Company, and of the profit or loss of the Group for that period. In preparing these financial statements, the directors are required to:

 

 

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Group’s and Company’s transactions and disclose with reasonable accuracy at any time the financial position of the Group and Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Group and 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.

AMADEUS PARTNERS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF AMADEUS PARTNERS LIMITED
- 5 -
Opinion

In our opinion the financial statements of Amadeus Partners Limited (the ‘Parent Company’) and its subsidiaries (the ‘Group’) :

 

We have audited the financial statements which comprise:

 

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).

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's responsibilities for the audit of the financial statements section of our report.

 

We are independent of the Group and the Parent Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the Financial Reporting Council’s (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 directors’ 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 financial statements are 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.

Other information

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

 

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 course of 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 this gives rise to a material misstatement in the financial statements themselves. 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.

AMADEUS PARTNERS LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF AMADEUS PARTNERS LIMITED
- 6 -
Responsibilities of directors

As explained more fully in the directors’ responsibilities statement, the directors are 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 directors determine 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 directors are responsible for assessing the Group’s and the Parent 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 directors either intend to liquidate the Group and the Parent Company or to cease operations, or have no realistic alternative but to do so.

Auditor's 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.

 

A further description of our responsibilities for the audit of the financial statements is located on the FRC’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

 

We considered the nature of the Group’s industry and its control environment, and reviewed the Group’s documentation of their policies and procedures relating to fraud and compliance with laws and regulations. We also enquired of management and the directors about their own identification and assessment of the risks of irregularities, including those that are specific to the Group’s business sector.

 

We obtained an understanding of the legal and regulatory frameworks that the Group operates in, and identified the key laws and regulations that:

 

We discussed among the audit engagement team regarding the opportunities and incentives that may exist within the organisation for fraud and how and where fraud might occur in the financial statements.

 

As a result of performing the above, we identified the greatest potential for fraud in the following areas, and our specific procedures performed to address it is described below:

In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override. In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments; assessed whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluated the business rationale of any significant transactions that are unusual or outside the normal course of business.

AMADEUS PARTNERS LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF AMADEUS PARTNERS LIMITED
- 7 -

In addition to the above, our procedures to respond to the risks identified included the following:

Report on other legal and regulatory requirements

 

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

 

In the light of the knowledge and understanding of the Group and Parent Company and their environment obtained in the course of the audit, we have not identified any material misstatements in the strategic report and directors’ report.

 

Matters on which we are required to report by exception

Under the Companies Act 2006 we are required to report in respect of the following matters if, in our opinion:

 

We have nothing to report in respect of these matters.

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.

Michael Caullay (Senior Statutory Auditor)
For and on behalf of Deloitte LLP
Statutory Auditor
Glasgow
United Kingdom
6 August 2025
AMADEUS PARTNERS LIMITED
GROUP STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MARCH 2025
- 8 -
2025
2024
Notes
£
£
Turnover
3
5,692,763
5,142,711
Administrative expenses
(5,128,503)
(6,419,127)
Operating profit/(loss)
4
564,260
(1,276,416)
Interest receivable and similar income
8
63,601
175,930
Interest payable and similar expenses
9
(5,473)
(3,736)
Profit/(loss) before taxation
622,388
(1,104,222)
Tax on profit/(loss)
10
-
0
-
0
Profit/(loss) for the financial year
622,388
(1,104,222)
Profit/(loss) for the financial year is all attributable to the owners of the parent company.

There are no comprehensive income or expenses other than the profit for the current year and loss for the preceding financial year. Accordingly, no separate statement of other comprehensive income is given.

 

All amounts are derived from continuing operations.

 

The notes on pages 14 to 30 form part of these group financial statements.

AMADEUS PARTNERS LIMITED
GROUP BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 9 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
12
173,367
56,843
Investments
13
281,966
209,198
455,333
266,041
Current assets
Debtors
15
7,986,187
7,852,776
Cash at bank and in hand
1,649,278
2,410,776
9,635,465
10,263,552
Creditors: amounts falling due within one year
16
(498,947)
(1,560,130)
Net current assets
9,136,518
8,703,422
Net assets
9,591,851
8,969,463
Capital and reserves
Called up share capital
18
13,076
13,076
Capital redemption reserve
2,521
2,521
Treasury shares
(3,752,626)
(3,752,626)
Profit and loss reserves
13,328,880
12,706,492
Total equity
9,591,851
8,969,463
The notes on pages 14 to 30 form part of these group financial statements.
The financial statements were approved by the board of directors and authorised for issue on 6 August 2025 and are signed on its behalf by:
06 August 2025
Anne Margaret Glover
Director
Company registration number 03655190 (England and Wales)
AMADEUS PARTNERS LIMITED
COMPANY BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 10 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
13
5,000
5,000
Current assets
Debtors
15
26,045
26,045
Cash at bank and in hand
517
486
26,562
26,531
Creditors: amounts falling due within one year
16
(11,676)
(11,676)
Net current assets
14,886
14,855
Net assets
19,886
19,855
Capital and reserves
Called up share capital
18
13,076
13,076
Capital redemption reserve
2,521
2,521
Profit and loss reserves
4,289
4,258
Total equity
19,886
19,855

The notes on pages 14 to 30 form part of these group financial statements.

 

As permitted by s408 Companies Act 2006, the Company has not presented its own profit and loss account and

related notes. The Company’s profit for the year was £498 (2024: £500 profit).

The financial statements were approved by the board of directors and authorised for issue on 6 August 2025 and are signed on its behalf by:
06 August 2025
Anne Margaret Glover
Director
Company registration number 03655190 (England and Wales)
AMADEUS PARTNERS LIMITED
GROUP STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025
- 11 -
Share capital
Capital redemption reserve
Treasury shares
Profit and loss reserves
Total
£
£
£
£
£
Balance at 1 April 2023
13,076
2,521
(3,752,626)
13,810,714
10,073,685
Year ended 31 March 2024:
Loss and total comprehensive income
-
-
-
(1,104,222)
(1,104,222)
Balance at 31 March 2024
13,076
2,521
(3,752,626)
12,706,492
8,969,463
Year ended 31 March 2025:
Profit and total comprehensive income
-
-
-
622,388
622,388
Balance at 31 March 2025
13,076
2,521
(3,752,626)
13,328,880
9,591,851
The notes on pages 14 to 30 form part of these group financial statements.
AMADEUS PARTNERS LIMITED
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025
- 12 -
Share capital
Capital redemption reserve
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 April 2023
13,076
2,521
4,258
19,855
Year ended 31 March 2024:
Profit and total comprehensive income for the year
-
-
500
500
Dividends
-
-
(500)
(500)
Balance at 31 March 2024
13,076
2,521
4,258
19,855
Year ended 31 March 2025:
Profit and total comprehensive income
-
-
531
531
Dividends
-
-
(500)
(500)
Balance at 31 March 2025
13,076
2,521
4,289
19,886
The notes on pages 14 to 30 form part of these group financial statements.
AMADEUS PARTNERS LIMITED
GROUP STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
- 13 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash used in operations
21
(580,104)
(2,675,410)
Investing activities
Purchase of tangible fixed assets
(166,754)
(25,107)
Drawdowns
(81,452)
(82,200)
Distributions
8,684
359
Interest received
63,601
175,930
Net cash (used in)/generated from investing activities
(175,921)
68,982
Financing activities
Interest paid
(5,473)
(3,736)
Net cash used in financing activities
(5,473)
(3,736)
Net decrease in cash and cash equivalents
(761,498)
(2,610,164)
Cash and cash equivalents at beginning of year
2,410,776
5,020,940
Cash and cash equivalents at end of year
1,649,278
2,410,776
AMADEUS PARTNERS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 14 -
1
Accounting policies
Company information

Amadeus Partners Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Suite 1, 2nd Floor 2 Quayside, Cambridge, CB5 8AB, England, United Kingdom.

 

The Group consists of Amadeus Partners Limited and all of its subsidiaries.

 

The principal activities of the Company and its subsidiaries (the "Group") are set out in the strategic report.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The functional currency of Amadeus Partners Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

The financial statements have been prepared under the historical cost convention.

The Company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this Company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the Group. The Company has therefore taken advantage of exemptions from the following disclosure requirements for parent company information presented within the consolidated financial statements:

 

1.2
Basis of consolidation

The Group financial statements consolidate the financial statements of Amadeus Partners Limited and its subsidiary undertakings drawn up to 31 March each year. The Company was incorporated on 23 October 1998 and became the parent of Amadeus Capital Partners Limited on 18 January 1999 via a share for share exchange in that company.

 

This combination was a group reconstruction under Financial Reporting Standard No. 6 "Acquisitions and Mergers", and as such has been accounted for via merger accounting. Thus the results and cash flows of the combined entities were brought into the financial statements of the combined entity from the beginning of the financial period in which the combination occurred (i.e. from 1 April 1998).

 

The directors of Amadeus Capital Partners have assessed the material nature of the Amadeus Capital GP LLP and deemed it immaterial. On this basis the Amadeus Capital GP LLP has been omitted from consolidation which is permitted per Companies Act 2006 s405(2).

 

Under merger accounting, there has been no adjustment to reflect fair values on consolidation.

 

As permitted by Section 408 of the Companies Act 2006 no profit and loss account or statement of comprehensive income is presented for the parent company. The profit/(loss) attributable to the Company is disclosed in the footnote to the Company's balance sheet.

AMADEUS PARTNERS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 15 -

Employee Benefit Trust

The Group accounts for its Employee Benefit Trust in accordance with the requirements of FRS 102 and as such shows the assets and liabilities of the trust in the Company only balance sheet of Amadeus Partners Limited. The assets and liabilities of the trust are unrestricted.

 

The trust holds 231,000 'A2' ordinary shares of the Company in its subsidiary Amadeus Jersey Limited, these are accounted for as Treasury Shares in the consolidated balance sheet in accordance with FRS 102.

1.3
Going concern

The Group's day to day working capital is funded through the receipt of management fees which are ordinarily based on the level of funds invested in portfolio companies within each of the funds.

 

The directors have reviewed the cash flow and projected income and expenses over the next twelve months from the date of approval and have deemed that the Group has adequate resources to continue in operational existence for the foreseeable future.

 

Accordingly, the directors have concluded that the financial statements should continue to be prepared on a going concern basis.

1.4
Turnover

Turnover represents the management fees, monitoring fees and other income. Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured.

1.5
Intangible fixed assets other than goodwill

Software development expenditure and website costs are written off, except where the directors are satisfied as to the technical, commercial and financial viability of individual projects. In such cases, the identifiable expenditure is capitalised in accordance with FRS 102 Section 18 Intangible Assets other than Goodwill as an intangible asset and amortised over the period during which the Company is expected to benefit, commencing once the individual projects are deemed to be fully operational.

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Computer Software
2-3 years straight line
1.6
Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

 

Tangible fixed assets are stated at cost less accumulated depreciation and any provision for impairment.

Depreciation is provided at rates to write off the cost of fixed assets on a straight line basis over their expected useful lives as follows:

Leasehold improvements
5 years straight line
Computer equipment
2 - 3 years straight line
Office equipment
5 years straight line
AMADEUS PARTNERS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 16 -
1.7
Fixed asset investments

Equity investments are measured at fair value through profit or loss, except for those equity investments that are not publicly traded and whose fair value cannot otherwise be measured reliably, which are recognised at cost less impairment until a reliable measure of fair value becomes available.

 

In the parent company financial statements, investments in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

 

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 deducting all of its liabilities.

Financial asset and liabilities

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a finance transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

 

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the Fund intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

 

Debt instruments which meet the following conditions are subsequently measured at amortised cost using the effective interest method:

 

(a) Returns to the holder are (i) a fixed amount; or (ii) ,a fixed rate of return over the life of the instrument; or (iii) a variable return that, throughout the life of the instrument, is equal to a single referenced quoted- or observable interest rate; or (iv) some combination of such fixed rate and variable rates, providing that both rates are positive. (b)There is no contractual provision that could, by its terms, result in the holder losing the principal amount or any interest attributable to the current period or prior periods. (c) Contractual provisions that permit the issuer to prepay a debt instrument or permit the holder to put it back to the issuer before maturity are not contingent on future events, other than to protect the holder against the credit deterioration of the issuer or a change in control of the issuer, or to protect the holder or issuer against changes in relevant taxation or law. (d) There are no conditional returns or repayment provisions except for the variable rate return described in (a) and prepayment provisions described in (c).

 

Debt instruments that are classified as payable or receivable within one year and which meet the above conditions are measured at the undiscounted amount of the cash or other consideration expected to be paid or received, net of impairment.

 

Other debt instruments not meeting these conditions are measured at fair value through profit or loss.

 

Commitments to make and receive loans which meet the conditions mentioned above are measured at cost (which may be Nil) less impairment.

AMADEUS PARTNERS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 17 -

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the fund transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the fund, despite having retained some significant risks and rewards of ownership, has transferred control of the asset to another' party and the other party has the practical ability to sell the asset in its entirety to an unrelated third party and is able to exercise that ability unilaterally and without needing to impose additional restrictions on the transfer.

 

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

Fair value measurement

The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.

1.10
Equity instruments

Equity instruments issued by the Group are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Group.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

Current tax, including UK corporation tax and foreign tax, is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the balance sheet date. Timing differences are differences between the Company's taxable profits and its results as stated in the financial statements that arise from the inclusion of gains and losses in tax assessments in periods different from those in which they are recognised in the financial statements.

 

A net deferred tax asset is regarded as recoverable and therefore recognised only when, on the basis of all available evidence, it can be regarded as more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted.

 

Deferred tax is measured at the average tax rates that are expected to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax is measured on a non-discounted basis.

AMADEUS PARTNERS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 18 -
1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

 

The Group's employees are members of the Group's defined contribution retirement benefit scheme. Amounts charged in the profit and loss account in respect of pension costs is the contributions payable in the year. Differences between contributions payable in the year and contributions actually paid are shown as either accruals or prepayments in the Balance sheet.

 

1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.14
Leases

Rentals under operating leases are charged on a straight-line basis over the lease term.

1.15
Foreign exchange

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange prevailing at that date.

1.16

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Group and the amount of income can be measured reliably.

1.17

Administrative expenses

Administrative expenses are incurred on behalf of the funds, they are recharged in line with the Limited Partnership Agreements specific to each fund. Costs are accounted for on an accruals basis.

2
Judgements and key sources of estimation uncertainty

In the application of the Group’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

 

Critical judgements in applying the Group's accounting policies

No critical judgements have been identified by the directors that have been made in the process of applying the Group's accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

 

Key source of estimation uncertainty

There are no key sources of estimation uncertainty in the process of applying the Group's accounting policies that have a significant effect on the amounts recognised in the financial statements.

AMADEUS PARTNERS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 19 -
3
Turnover
2025
2024
£
£
Turnover analysed by class of business
Management fee
5,363,769
4,803,490
Other income
328,994
339,221
5,692,763
5,142,711

Turnover is wholly attributable to the principal activity of the Group and arises solely within the United Kingdom.

 

4
Operating profit/(loss)
2025
2024
£
£
Operating profit/(loss) for the year is stated after charging:
Exchange losses
31,403
10,313
Depreciation of owned tangible fixed assets
50,230
33,350
Operating lease charges
8,291
318,644
5
Auditor's remuneration
2025
2024
Fees payable to the Company's auditor and associates:
£
£
For audit services
Audit of the financial statements of the group and company
45,110
43,250
For other services
Taxation compliance services
14,925
16,395
6
Employees

Particulars of employees of the Group and the Company (including executive directors) are shown below:

Group
Company
2025
2024
2025
2024
Number
Number
Number
Number
Investment
9
9
-
-
Administration
17
20
-
-
Total
26
29
0
0
AMADEUS PARTNERS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
6
Employees
(Continued)
- 20 -

Their aggregate remuneration comprised:

Group
Company
2025
2024
2025
2024
£
£
£
£
Wages and salaries
2,329,504
2,439,781
-
0
-
0
Social security costs
307,290
308,555
-
-
Pension costs
72,644
78,738
-
0
-
0
2,709,438
2,827,074
-
0
-
0
7
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
635,689
540,053
Company pension contributions to defined contribution schemes
3,522
4,990
639,211
545,043
Remuneration disclosed above includes the following amounts paid to the highest paid director:
2025
2024
£
£
Remuneration for qualifying services
239,689
214,651

The number of directors who are members of a money purchase pension scheme during the year is 2 (2024: 2).

8
Interest receivable and similar income
2025
2024
£
£
Interest income
Other interest income
63,601
175,930
9
Interest payable and similar expenses
2025
2024
£
£
Other interest
5,473
3,736
AMADEUS PARTNERS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 21 -
10
Taxation
2025
2024
£
£
Current tax
Corporation tax on profits for the current period
Total current tax
-
0
-
0

The actual charge for the year can be reconciled to the expected charge/(credit) for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit/(loss) before taxation
622,388
(1,104,222)
Expected tax charge/(credit) based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
155,597
(276,056)
Tax effect of expenses that are not deductible in determining taxable profit
3,483
7,337
Tax effect of income not taxable in determining taxable profit
(1,258,160)
(1,106,987)
Tax effect of utilisation of tax losses not previously recognised
116,827
-
0
Depreciation on assets not qualifying for tax allowances
3,540
-
0
Effect of overseas tax rates
(6,908)
(7,508)
Chargeable gain
709,562
273,003
Deferred tax not recognised
276,059
1,110,211
Taxation charge
-
-

A deferred tax liability has not been recognised in respect of timing differences relating to the excess of advance priority profit share over available tax losses as there is insufficient evidence that the liability will crystallise. The amount of the liability is £2,006,412 (2024: £2,061,493).

 

Factors that may affect future tax charges

 

Following the substantive enactment of the Finance Act 2021, effective 1 April 2023 the applicable corporation tax rate is now 25% (for companies with profits over £250,000) and continues to be 19% (for companies with profits of £50,000 or less). Companies with profits between £50,000 and £250,000 pay tax at the main rate reduced by a marginal relief providing a gradual increase in the effective Corporation Tax rate. As a result deferred tax has been calculated at 25% (2024:25%).

 

The Group has taxable losses carried forward of £20,608,623 (2024: £19,013,480).

AMADEUS PARTNERS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 22 -
11
Intangible fixed assets
Group
Computer Software
£
Cost
At 1 April 2024 and 31 March 2025
362,880
Amortisation and impairment
At 1 April 2024 and 31 March 2025
362,880
Carrying amount
At 31 March 2025
-
0
At 31 March 2024
-
0
The Company had no intangible fixed assets at 31 March 2025 or 31 March 2024.
12
Tangible fixed assets
Group
Leasehold improvements
Computer equipment
Office equipment
Total
£
£
£
£
Cost
At 1 April 2024
704,303
218,590
216,868
1,139,761
Additions
115,958
14,821
35,975
166,754
At 31 March 2025
820,261
233,411
252,843
1,306,515
Depreciation
At 1 April 2024
704,303
171,828
206,787
1,082,918
Depreciation charged in the year
14,495
30,060
5,675
50,230
At 31 March 2025
718,798
201,888
212,462
1,133,148
Carrying amount
At 31 March 2025
101,463
31,523
40,381
173,367
At 31 March 2024
-
0
46,762
10,081
56,843
The Company had no tangible fixed assets at 31 March 2025 or 31 March 2024.
AMADEUS PARTNERS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 23 -
13
Fixed asset investments
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Investments in subsidiaries
14
-
0
-
0
5,000
5,000
Other investments
281,966
209,198
-
0
-
0
281,966
209,198
5,000
5,000
Movements in fixed asset investments
Group
Other
£
Cost or valuation
At 1 April 2024
209,198
Additions
81,452
Disposals
(8,684)
At 31 March 2025
281,966
Carrying amount
At 31 March 2025
281,966
At 31 March 2024
209,198

Other investments and loans include the investments in the General Partner LP entities represent Amadeus Capital Partners Limited’s share of the General Partners contribution to the respective funds. During the year there was additional investments (Drawdowns) in the funds of £81,452 (2024: £82,200) and proceeds received (Distributions) amounted to £8,684 (2024: £359).

 

Other investments and loans include £1 (2024: £1) which relates to Red Herring which is a magazine specialising in venture capital.

Movements in fixed asset investments
Company
Shares in subsidiaries
£
Cost
At 1 April 2024 and 31 March 2025
5,000
Carrying amount
At 31 March 2025
5,000
At 31 March 2024
5,000
AMADEUS PARTNERS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 24 -
14
Subsidiaries

Details of the Company's subsidiaries at 31 March 2025 are as follows:

Name of undertaking
Registered office
Nature of business
Class of
% Held
shares held
Direct
Amadeus Capital Partners Limited
Suite1, 2nd Floor,2 Quayside,Cambridge,CB5 8AB
Fund management
Ordinary
100.00

Amadeus Capital Partners Limited holds 100% of the ordinary share capital of Amadeus General Partner Limited, Amadeus Capital Limited, Amadeus Capital Partners (Nominee) Limited and Amadeus Capital Partners, Inc. The subsidiaries are companies incorporated in England and Wales, with the exception of Amadeus Capital Partners, Inc which is a Delaware corporation and Amadeus General Partner Limited which is incorporated in Scotland, and are all included within the consolidation. The addresses of the subsidiaries' registered offices is Suite 1, 2nd Floor, 2 Quayside, Cambridge, CB5 8AB, with the exception of Amadeus Capital Partners, Inc whose address is 69 Central Avenue, San Francisco, CA 94117, USA and Amadeus General Partner Limited whose address is 50 Lothian Road, Edinburgh, EH3 9WJ.

 

The principal activity of Amadeus Capital Partners Limited is to act as the manager to the Amadeus II, III, Amadeus and Angels Seed Fund, Amadeus EII, Amadeus HI, Amadeus IV Digital Prosperity, Amadeus TI, Amadeus IV Early Stage Fund, EIS, Amadeus RSEF, Amadeus IV Velocity, Amadeus EIII, Amadeus GI, Amadeus V Technology, Amadeus EIV-S, Amadeus HII-S, Amadeus VI Technology Fund, Amadeus NI-S and Amadeus BI investment funds.

 

The principal activity of Amadeus General Partner Limited is to act as an intermediary between the general partners (Amadeus II General Partner LP, Amadeus III General Partner LP, Amadeus and Angels Seed General Partner LP, Amadeus Ell General Partner LP, Amadeus HI General Partner LP, Amadeus IV Digital Prosperity General Partner LP, Amadeus TI General Partner LP, Amadeus IV ES General Partner LP, Amadeus RSEF General Partner LP, Amadeus IV Velocity GP LP, Amadeus EIII General Partner LP, Amadeus GI General Partner LP, Amadeus V Technology Fund General Partner LP, Amadeus EIV General Partner LP, Amadeus HII General Partner LP, Amadeus NI General Partner LP and Amadeus BI General Partner LP), Amadeus VI Technology Fund, and the manager (Amadeus Capital Partners Limited) of the Amadeus II, III; Amadeus and Angels Seed Fund, Amadeus EII, Amadeus HI, Amadeus IV Digital Prosperity, Amadeus TI, Amadeus IV Early Stage Fund, Amadeus RSEF, Amadeus IV Velocity, Amadeus GI, Amadeus V Technology, Amadeus EIV-S, Amadeus HII-S, Amadeus NI-S, Am VI Technology General Partner LP and Amadeus BI investment funds.

 

The principal activity of Amadeus Capital Limited was property management of a leasehold, property. The lease was surrendered in 2002, hence the Company is now dormant.

 

The principal activity of Amadeus Capital Partners (Nominee) Limited is to act as a bare trustee in relation to investments beneficially owned by any fund managed by the Company or owned by the Company or any related Company, where for any reason the beneficial owner cannot hold such investment in its own name. The Company is now dormant.

 

The principal activity of Amadeus Capital Partners, Inc is to provide investment-related advisory services to its parent company.

 

Amadeus Capital Partners Limited and Amadeus General Partner Limited are both designated members of Amadeus Capital GP LLP. The principal activity of which is to act as an ancillary general partner to the Amadeus funds.

 

All investments of the Group and the Company represent the original cost of investments less any provision for impairment

 

 

 

AMADEUS PARTNERS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 25 -
15
Debtors
Group
Company
2025
2024
2025
2024
Amounts falling due within one year:
£
£
£
£
Amounts owed by group undertakings
6,524,917
6,990,843
26,045
26,045
Other debtors
850,425
483,579
-
0
-
0
Prepayments and accrued income
610,845
378,354
-
0
-
0
7,986,187
7,852,776
26,045
26,045

Amounts owed by group and associated undertakings are unsecured, non‐interest bearing and repayable on demand.

 

Other debtors include VAT recoverable of £121,074 (2024: £82,046).

AMADEUS PARTNERS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15
Debtors
(Continued)
- 26 -

2025

2024

    £

     £

Group

 

 

Amounts owed by group and associated undertakings:

 

 

Amadeus General Partner Limited

100

100

Amadeus II General Partner LP

0

0

Amadeus III General Partner LP

6,885

11,890

Amadeus and Angels Seed Fund General Partner LP

0

0

Amadeus HI General Partner LP

985

1,619

Amadeus IV Digital Prosperity General Partner LP

354,019

89,050

Amadeus IV Early Stage Fund General Partner LP

936,986

917,531

Amadeus RSEF General Partner LP

50,000

64,053

Amadeus EIII General Partner LP

0

0

Amadeus V Technology Fund General Partner LP

2,733,160

4,520,147

Amadeus GI General Partner LP

0

9,377

Amadeus TI General Partner LP

268,430

150,725

Amadeus EIV General Partner LP

269,162

127,052

Amadeus HII General Partner LP

4,965

5,165

Amadeus NI General Partner LP

7,824

8,119

Amadeus BI General Partner LP

42,904

10,820

Amadeus VI Technology General Partner LP

758,148

352,704

Amadeus II 'A'

1,621

108

Amadeus II 'B'

1,308

86

Amadeus II 'C'

1,200

55

Amadeus II 'D' GmbH & Co KG

65

2

Amadeus II Affiliates Fund

19,502

16,264

Amadeus III

12,614

5,615

Amadeus III Affiliates Fund

13,577

9,076

Amadeus and Angels Seed Fund

61,637

46,672

Amadeus Ell

263,150

178,770

Amadeus EIII

27,676

23,472

Amadeus HI

13,240

5,714

 

    

 

AMADEUS PARTNERS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15
Debtors
(Continued)
- 27 -

Amadeus IV Digital Prosperity

97,147

29,538

Amadeus BI

27,700

3,130

Amadeus IV Early Stage Fund A

10,232

35,820

Amadeus IV Early Stage Fund B

7,438

56,011

Amadeus IV Early Stage EIS

139,410

182,896

Amadeus IV Velocity Fund

3,548

0

Amadeus RSEF

19,127

12,630

Amadeus V Technology Fund

170,901

84,667

Amadeus GI

2,184

86

Amadeus EIV-S

124,573

22,696

Amadeus HII-S

10,050

5,448

Amadeus NI-S

Amadeus IV Technology Fund

Amadeus VI Technology Fund

Amadeus Capital Partners, Inc

Total

 

Company

Amounts owed by group and associated undertakings:

Amadeus Capital Partner Limited

 

2025

2024

    £

     £

 

 

 

 

 

 

 

26,045

26,045

 

 

 

 

 

0

356

 

14,373

0

 

678,440

0

 

82,238

0

 

12,644

0

 

7,918

0

 

2,625

0

 

1,229

0

 

5,888

0

 

26,868

0

 

97,147

29,538

 

27,700

3,130

 

10,232

35,820

 

7,438

56,011

 

0

182,896

 

3,548

0

 

19,127

12,630

 

170,901

84,667

 

2,184

86

 

124,573

22,696

 

10,050

5,448

 

7,124

3,380

 

7,124

0

14,373

678,440

7,161,405

 

 

 

26,045

 

 

 

 

 

 

3,380

356

0

0

6,990,844

 

 

 

26,045

 

AMADEUS PARTNERS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 28 -
16
Creditors: amounts falling due within one year
Group
Company
2025
2024
2025
2024
£
£
£
£
Trade creditors
392,239
142,965
-
0
-
0
Amounts owed to group undertakings
-
0
-
0
11,676
11,676
Other taxation and social security
9,220
10,983
-
-
Other creditors
1,123
1,121
-
0
-
0
Accruals and deferred income
96,365
1,405,061
-
0
-
0
498,947
1,560,130
11,676
11,676

Amounts owed by group undertakings are unsecured, non-interest bearing and repayable on demand.

Company
2025
2024
Amounts owed to group and associated undertakings:
£
£
Amadeus General Partner Limited
11,499
11,499
Amadeus Capital Partner Limited
177
177
11,676
11,676
17
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
72,644
78,738

The Group operates a defined contribution retirement benefit scheme for all qualifying employees.

 

As at 31 March 2025 there were no pension contributions outstanding (2024: £Nil).

18
Share capital
Group and company
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
'A2' ordinary shares of 1p each
231,000
231,000
2,310
2,310
'A1' ordinary shares of 1p each
154,000
154,000
1,540
1,540
'B' ordinary shares of 1p each
922,598
922,598
9,226
9,226
1,307,598
1,307,598
13,076
13,076
AMADEUS PARTNERS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
18
Share capital
(Continued)
- 29 -

The 'A1' ordinary and 'A2' ordinary shares have voting rights and rights on winding up. The 'B' shareholders have no voting rights and no rights on winding up.

 

The Group's and the Company's other reserves are as follows:

 

The profit and loss reserve represents cumulative profits or losses net of dividends paid and other adjustments.

 

The treasury shares represent shares of Amadeus (Jersey) Limited held by Amadeus Partners Limited. This is valued at the cost of the capital commitment and advanced loans, less impairment.

 

The capital redemption reserve represents the repurchase of ordinary shares in Amadeus Partners Limited.

19
Operating lease commitments
Lessee

Capital commitments

At the end of the year there were no capital commitments (2024: £Nil).

 

Lease commitments

At the reporting end date the Group had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Group
Company
2025
2024
2025
2024
£
£
£
£
Within one year
660,372
435,582
-
-
Between one and five years
535,887
1,009,999
-
-
1,196,259
1,445,581
-
-
20
Related parties

H M Hauser, director of the Company, holds an interest in Amadeus II General Partner LP, Amadeus III General Partner LP, Amadeus and Angels Seed General Partner LP, Amadeus EII General Partner LP, Amadeus HI General Partner LP, Amadeus IV Digital Prosperity GP LP, Amadeus TI GP LP, Amadeus IV ES General Partner LP, Amadeus RSEF General Partner LP, Amadeus IV Velocity GP LP, Amadeus EIII General Partner LP, Amadeus GI GP LP, Amadeus V Technology GP LP, Amadeus EIV GP LP, Amadeus HII GP LP, Amadeus NI GP LP, Amadeus BI GP LP and Amadeus VI Technology GP LP through the Providence Investment Company Limited as a founder partner.

A M Glover, director of the Company, holds an interest in Amadeus II General Partner LP, Amadeus III General Partner LP, Amadeus and Angels Seed General Partner LP, Amadeus EII General Partner LP, Amadeus HI General Partner LP, Amadeus IV Digital Prosperity GP LP, Amadeus TI GP LP, Amadeus IV ES General Partner LP, Amadeus RSEF General Partner LP, Amadeus IV Velocity GP LP, Amadeus EIII General Partner LP, Amadeus GI GP LP, Amadeus V Technology GP LP, Amadeus EIV GP LP, Amadeus HII GP LP, Amadeus NI GP LP, Amadeus BI GP LP and Amadeus VI Technology GP LP through Calderstone LLC as a founder partner.

 

AMADEUS PARTNERS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 30 -
21
Cash used in group operations
2025
2024
£
£
Profit/(loss) after taxation
622,388
(1,104,222)
Adjustments for:
Finance costs
5,473
3,736
Investment income
(63,601)
(175,930)
Depreciation of tangible fixed assets
50,230
33,350
Movements in working capital:
Increase in debtors
(133,411)
(1,369,246)
Decrease in creditors
(1,061,183)
(63,098)
Cash absorbed by operations
(580,104)
(2,675,410)
22
Related party transactions

Transactions with other group and associated entities are disclosed on the statement of comprehensive income and note 3. Balances with these entities which are outstanding at the year end are disclosed in notes 15 and 16.

 

The total remuneration for key management personnel for the year totalled £639,211 (2024: £545,043), being remuneration disclosed in Employee note in accounting policies.

23
Analysis of changes in net funds - group
1 April 2024
Cash flows
31 March 2025
£
£
£
Cash at bank and in hand
2,410,776
(761,498)
1,649,278
24
Events after the reporting date

There have been no events after the balance sheet date affecting the Company since the financial year.

25
Controlling party

A M Glover and H.M Hauser, directors of the Company, consider the Company to have no ultimate controlling party.

 

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