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Registration number: 15101987

MKI Global Partners Ltd (FORMERLY MKP Advisors Ltd) Unaudited Financial Statements for the Year Ended 31 August 2025
Brebners Chartered Accountants 1 Suffolk Way Sevenoaks Kent TN13 1YL

MKI Global Partners Ltd (FORMERLY MKP Advisors Ltd)

Statement of Financial Position as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 7,287 | 9,352
Current assets |  |  |
Debtors | 5 | 1,119,581 | 123,637
Cash at bank and in hand |  | 484,565 | 274,198
|  | 1,604,146 | 397,835
Creditors: Amounts falling due within one year | 6 | (1,594,281) | (395,193)
Net current assets |  | 9,865 | 2,642
Net assets |  | 17,152 | 11,994
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | 17,151 | 11,993
Shareholders' funds |  | 17,152 | 11,994

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his 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’.

The director of MKI Global Partners Ltd has elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the director on 13 May 2026

.........................................

Mr M R Kelly

Director

Company registration number: 15101987

MKI Global Partners Ltd (FORMERLY MKP Advisors Ltd)

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

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

The company was formerly known as MKP Advisors Ltd.

The address of its registered office is:
130 Shaftesbury Avenue
London
W1D 5AR

The principal activity of the company is that of investment advisors.

2 | Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

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.

Going concern

The company made a profit for the year ended 31 August 2025 and had net assets at that date of £17,152.
The company has continued to trade profitably subsequent to 31 August 2025 and the directors do not believe the current economic conditions will have a significant impact on the company.
On the basis of the above, and after making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration receivable for the provision of investment services in the ordinary course of the company's activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue from retainers over the period in which the services were provided, advisory services upon completion, and additional fees from successful deals at the point at which the deal is contractually completed.

MKI Global Partners Ltd (FORMERLY MKP Advisors Ltd)

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

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

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.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 20% straight line

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.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

MKI Global Partners Ltd (FORMERLY MKP Advisors Ltd)

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

3 | Staff numbers

The average number of persons employed by the company during the year, was 6 (2024 - 3).

4 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 September 2024 | 10,325 | 10,325
At 31 August 2025 | 10,325 | 10,325
Depreciation
At 1 September 2024 | 973 | 973
Charge for the year | 2,065 | 2,065
At 31 August 2025 | 3,038 | 3,038
Carrying amount
At 31 August 2025 | 7,287 | 7,287
At 31 August 2024 | 9,352 | 9,352

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 1,105,814 | 114,712
Other debtors | 13,767 | 8,925
| 1,119,581 | 123,637

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Taxation and social security | 317,494 | 112,249
Accruals and deferred income | 1,228,530 | 231,380
Other creditors | 48,257 | 51,564
| 1,594,281 | 395,193