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Registered number: 09667097 RODI PARTNERS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
RODI PARTNERS LIMITED
CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 10
RODI PARTNERS LIMITED REGISTERED NUMBER:09667097
BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 45,157 |  | 26,086
Investments | 6 |  | 15,000 |  | 15,000
|  |  | 60,157 |  | 41,086
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 61,066 |  | 17,509 |
Cash at bank and in hand | 8 | 253,861 |  | 254,096 |
|  | 314,927 |  | 271,605 |
Creditors: amounts falling due within one year | 9 | (81,901) |  | (71,676) |
Net current assets |  |  | 233,026 |  | 199,929
Total assets less current liabilities |  |  | 293,183 |  | 241,015
Creditors: amounts falling due after more than one year | 10 |  | (26,733) |  | -
Provisions for liabilities |  |  |  |  |
Deferred tax | 11 | (11,289) |  | (6,522) |
|  |  | (11,289) |  | (6,522)
Net assets |  |  | 255,161 |  | 234,493
Capital and reserves |  |  |  |  |
Called up share capital | 12 |  | 200 |  | 200
Profit and loss account |  |  | 254,961 |  | 234,293
|  |  | 255,161 |  | 234,493
1
RODI PARTNERS LIMITED REGISTERED NUMBER:09667097
BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025 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 profit and loss account 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 13 February 2026.
................................................ C M Donegan
Director
The notes on pages 3 to 10 form part of these financial statements. 2
RODI PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Rodi Partners Limited is a private company, limited by shares, registered in England and Wales, registration number 09667097. The address of the registered office is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE. The principal activity of the company continues to be that of management consultancy. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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.
| 2.2 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is pound sterling. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.3 | Turnover
Turnover comprises revenue recognised by the company in respect of consultancy services supplied during the year, exclusive of Value Added Tax.
| 2.4 | Leased assets: the company as lessee
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method. 3
RODI PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.7 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the company in independently administered funds.
| 2.8 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. 4
RODI PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 20% | straight line
|  |  |  | Computer equipment | - | 25% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.10 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.11 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.12 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.13 | Creditors
Short-term creditors are measured at the transaction price.
| 2.14 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. 5
RODI PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.15 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
| 2.16 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
4. | Dividends
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Dividends paid | 104,000 | 56,000
6
RODI PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
5. | Tangible fixed assets
|  | Motor vehicles | Computer equipment | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 August 2024 | 53,990 | 1,998 | 55,988
| Additions | 50,990 | 1,292 | 52,282
| Disposals | (53,990) | (1,333) | (55,323)
| At 31 July 2025 | 50,990 | 1,957 | 52,947
| Depreciation |  |  |
| At 1 August 2024 | 29,695 | 208 | 29,903
| Charge for the year on owned assets | - | 490 | 490
| Charge for the year on financed assets | 7,224 | - | 7,224
| Disposals | (29,695) | (132) | (29,827)
| At 31 July 2025 | 7,224 | 566 | 7,790
| Net book value |  |  |
| At 31 July 2025 | 43,766 | 1,391 | 45,157
| At 31 July 2024 | 24,296 | 1,790 | 26,086
7
RODI PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
6. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost |
| At 1 August 2024 | 15,000
| At 31 July 2025 | 15,000
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 229
| Other debtors | - | 4,348
| Prepayments and accrued income | 61,066 | 12,932
|  | 61,066 | 17,509
8. | Cash
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 253,861 | 254,096
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 37,601 | 35,510
| Other taxation and social security | 22,557 | 4,776
| Obligations under finance lease and hire purchase contracts | 2,579 | 27,321
| Other creditors | 10,000 | -
| Accruals | 9,164 | 4,069
|  | 81,901 | 71,676
8
RODI PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 26,733 | -
11. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (6,522)
| Utilised in year | (4,767)
| At end of year | (11,289)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (11,289) | (6,522)
12. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary A shares of £1.00 each | 100 | 100
|  | 100 (2024 - 100) Ordinary B shares of £1.00 each | 100 | 100
|  |  | 200 | 200
| A and B ordinary shares rank pari passu in all respects.
9
RODI PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
13. | Pension commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £194 (2024 - £Nil). Contributions totalling £Nil (2024 - £Nil) were payable to the fund at the balance sheet date and are included in creditors.
14. | Related party transactions
| As at the balance sheet date, the company owed £10,000 (2024 - £4,348 was due from) to the directors. This is an interest free loan, repayable on demand. Dividends totalling £104,000 (2024 - £56,000) were paid to the directors during the year.
10