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GREENWORLD PARTNERS LIMITED

Registered Number
14149416
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

GREENWORLD PARTNERS LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors | CASTELLO, Miguel
| MOLES, Arcadi

Registered Address | C/O Caldervale Technology Limited
| Bretfield Court
| Dewsbury
| WF12 9BG

Registered Number | 14149416 (England and Wales)

GREENWORLD PARTNERS LIMITED
Statement of Financial Position
31 December 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investments | 3 |  |  | 2,526,530 |  |  |  | 2,526,530
|  |  |  | 2,526,530 |  |  |  | 2,526,530
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 1 |  |  |  | 1 |  |
|  | 1 |  |  |  | 1 |  |
Creditors amounts falling due within one year | 5 | (3,980,927) |  |  |  | (3,665,707) |  |
Net current assets (liabilities) |  |  |  | (3,980,926) |  |  |  | (3,665,706)
Total assets less current liabilities |  |  |  | (1,454,396) |  |  |  | (1,139,176)
Creditors amounts falling due after one year | 6 |  |  | (354,645) |  |  |  | (540,761)
Net assets |  |  |  | (1,809,041) |  |  |  | (1,679,937)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | (1,809,042) |  |  |  | (1,679,938)
Shareholders' funds |  |  |  | (1,809,041) |  |  |  | (1,679,937)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 23 March 2026, and are signed on its behalf by:
CASTELLO, Miguel Director Registered Company No. 14149416

GREENWORLD PARTNERS LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| The directors believe that the company has adequate resources to continue in operational existence for the foreseeable future. The company continues to have the support of the directors, shareholders and creditors and therefore continue to adopt the going concern basis of accounting in preparing the financial statements.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

| Financial instruments
--- | ---
| The company 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. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 2 |  | 2

3. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 24 | 2,526,530 |  | 2,526,530
| At 31 December 24 | 2,526,530 |  | 2,526,530
| Net book value
| At 31 December 24 | 2,526,530 |  | 2,526,530
| At 31 December 23 | 2,526,530 |  | 2,526,530

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

4. | Debtors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 1 |  | 1
| Total | 1 |  | 1

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

5. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 246,906 |  | 246,906
| Amounts owed to related parties | 2,585,921 |  | 2,336,780
| Other creditors | 1,000,000 |  | 1,000,000
| Accrued liabilities and deferred income | 148,100 |  | 82,021
| Total | 3,980,927 |  | 3,665,707

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Included within creditors due within one year are loan notes of £1,000,000. The loan notes are repayable on 30 September 2027. Bank borrowings are secured by fixed and floating charges over the assets of the company.

6. | Creditors: amounts due after one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 354,645 |  | 540,761
| Total | 354,645 |  | 540,761

| Bank borrowings are secured by fixed and floating charges over the assets of the company.

7. | Related party transactions
--- | ---
| The company has taken advantage of the exemption contained in Section 33 of FRS 102 "Related Party Disclosures" from disclosing transactions with entities which are part of the group, since 100% of the voting rights in the group are controlled within the group. Included within creditors due within one year, amounts owed to group undertakings includes £1,608,548 (2023: £1,608,548) which is due to the parent company Tales Partners S.L. Included within creditors due within one year, other creditors includes loan notes of £1,000,000 (2023: £1,000,000) which is due to the parent company Tales Partners S.L. Interest is charged at a commercial rate, £66,080 was charged in the current year and £148,100 is owed as at 31 December 2024, this amount is included within accruals.

8. | Change in reporting period and impact on comparability
--- | ---
| The comparative period was an extended period of 18 months to December 2023 (starting July 2022).