ACCOUNTS - Final Accounts preparation

Registered number: 14257225

BOOST CAPITAL PARTNERS LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Chartered Accountants

2nd Floor, Heathmans House

19 Heathmans Road

London

SW6 4TJ

BOOST CAPITAL PARTNERS LTD

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BOOST CAPITAL PARTNERS LTD
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 financial statements of Boost Capital Partners Ltd for the year ended 31 March 2025 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of Boost Capital Partners Ltd, as a body, in accordance with the terms of our engagement letter dated 04 January 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Boost Capital Partners Ltd and state those matters that we have agreed to state to the Board of Directors of Boost Capital Partners Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Boost Capital Partners Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Boost Capital Partners Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Boost Capital Partners Ltd. You consider that Boost Capital Partners Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Boost Capital Partners Ltd. 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 financial statements.

Haggards Crowther LLP

2nd Floor, Heathmans House

19 Heathmans Road

London

SW6 4TJ

24 December 2025

Page 1

BOOST CAPITAL PARTNERS LTD

REGISTERED NUMBER: 14257225

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	3,812		4,763
Cash at bank and in hand		18,349		3,022
		22,161		7,785
Creditors: amounts falling due within one year	5	(27,524)		(86,891)
Net current liabilities			(5,363)		(79,106)
Total assets less current liabilities			(5,363)		(79,106)

Net liabilities			(5,363)		(79,106)

Capital and reserves
Called up share capital	10	10
Profit and loss account	(5,373)	(79,116)
	(5,363)	(79,106)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 December 2025.

Mr P Morenes

Director

The notes on pages 4 to 5 form part of these financial statements.

Page 2

BOOST CAPITAL PARTNERS LTD

REGISTERED NUMBER: 14257225

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

Page 3

BOOST CAPITAL PARTNERS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Boost Capital Partners Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 14257225 and its registered address is Level 2, Heathmans House, 19 Heathmans Road, London, SW6 4TJ, United Kingdom.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

These accounts have been prepared on the going concern basis, on the understanding that the directors will continue to financially support the company.

2.3

Revenue

Turnover represents income arising from the recharge of expenses to the fund company and is stated net of VAT.
Recharge income is recognised when underlying expenses have been incurred on behalf of the fund company and the amount of consideration can be measured reliably.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 4

BOOST CAPITAL PARTNERS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Debtors

					2025	2024
					£	£


Other debtors	2,167	2,401
Prepayments and accrued income	1,645	2,362
	3,812	4,763

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	274	3,600
Other creditors	24,770	81,054
Accruals and deferred income	2,480	2,237
	27,524	86,891

Related party transactions

During the year ended 31 March 2025, the Company recharged expenses amounting to £128,811 (2024: £nil) to Boost Capital Partner Fund I LP in respect of costs incurred in managing the fund on its behalf. Boost Capital Partner Fund I LP is a related party of the Company due to the entities having common directors. All transactions were conducted on an arm’s length basis, and no balances were outstanding at the year end.

Page 5