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Registration number: 13533030

Monenti Partners Capital Ltd
Annual Report and Unaudited Abridged Financial Statements
for the Period from 1 August 2024 to 31 August 2025

Monenti Partners Capital Ltd

(Registration number: 13533030)
Abridged Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 5 | 484,075 | 166,811
Investments | 6 | 100 | 100
|  | 484,175 | 166,911
Current assets |  |  |
Debtors |  | 127,377 | -
Cash at bank and in hand |  | 604,420 | 23,491
|  | 731,797 | 23,491
Creditors: Amounts falling due within one year |  | (19,992) | (2,967)
Net current assets |  | 711,805 | 20,524
Total assets less current liabilities |  | 1,195,980 | 187,435
Creditors: Amounts falling due after more than one year |  | (568,600) | (169,638)
Net assets |  | 627,380 | 17,797
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 627,280 | 17,697
Shareholders' funds |  | 627,380 | 17,797

For the financial period ending 31 August 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Monenti Partners Capital Ltd

(Registration number: 13533030)
Abridged Balance Sheet as at 31 August 2025

Approved and authorised by the Board on 8 March 2026 and signed on its behalf by:

......................................... Mr Thomas Michael North Rawlings Director

Monenti Partners Capital Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 August 2024 to 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Little Mead
Hollingdon
Buckinghamshire
LU7 0DN
England

These financial statements were authorised for issue by the Board on 8 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Monenti Partners Capital Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 August 2024 to 31 August 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | Straightline over 5 years

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Monenti Partners Capital Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 August 2024 to 31 August 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 3 (2024 - 3).

4 | Profit before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Amortisation expense | 408,799 | 2,827
Income from shares in group undertakings | (1,203,183) | (206,055)

Monenti Partners Capital Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 August 2024 to 31 August 2025

5 | Intangible assets

| Total £
Cost or valuation
At 1 August 2024 | 169,638
Additions acquired separately | 726,063
At 31 August 2025 | 895,701
Amortisation
At 1 August 2024 | 2,827
Amortisation charge | 408,799
At 31 August 2025 | 411,626
Carrying amount
At 31 August 2025 | 484,075
At 31 July 2024 | 166,811

6 | Investments

| Total £
Cost or valuation
At 1 August 2024 | 100
Provision
Carrying amount
At 31 August 2025 | 100
At 31 July 2024 | 100

Monenti Partners Capital Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 August 2024 to 31 August 2025

| 2025 £ | 2024 £

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Monenti Partners Limited | Littlemead, Hollingdon, Buckinghamshire, LU7 0DN England | Ordinary Class A £0.0000333 Shares Ordinary Class B £0.0000333 Shares | 100% 100% | 100% 100%

Subsidiary undertakings
Monenti Partners Limited The principal activity of Monenti Partners Limited is Regulated Financial Services.

Monenti Partners Capital Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 August 2024 to 31 August 2025

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary A of £20 each | 1 | 20 | 1 | 20
Ordinary B of £80 each | 1 | 80 | 1 | 80
| 2 | 100 | 2 | 100

8 | Dividends

Interim dividends paid

|  | 2025 £ |  | 2024 £
Interim dividend of £3,000.00 (2024 - £22,469.32) per each Ordinary B |  | 60,000 |  | 179,755
Interim dividend of £2,378.5645 (2024 - £Nil) per each Ordinary A |  | 190,285 |  | -
|  | 250,285 |  | 179,755

9 | Related party transactions

Summary of transactions with subsidiaries

Monenti Partners Limited Monenti Partners Limited is a wholly owned subsidiary of Monenti Partners Capital Ltd