IRIS Accounts Production v26.1.10.61 15056701 Board of Directors 1.1.25 31.12.25 31.12.25 1.6.26 false true false false true false Auditors Opinion iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 15056701 2024-12-31 15056701 2025-12-31 15056701 2025-01-01 2025-12-31 15056701 2023-12-31 15056701 2024-01-01 2024-12-31 15056701 2024-12-31 15056701 ns15:EnglandWales 2025-01-01 2025-12-31 15056701 ns14:PoundSterling 2025-01-01 2025-12-31 15056701 ns10:Director1 2025-01-01 2025-12-31 15056701 ns10:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 15056701 ns10:SmallEntities 2025-01-01 2025-12-31 15056701 ns10:Audited 2025-01-01 2025-12-31 15056701 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 15056701 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 15056701 ns10:FullAccounts 2025-01-01 2025-12-31 15056701 ns10:Director2 2025-01-01 2025-12-31 15056701 ns10:Director3 2025-01-01 2025-12-31 15056701 ns10:Director4 2025-01-01 2025-12-31 15056701 ns10:RegisteredOffice 2025-01-01 2025-12-31 15056701 ns5:CurrentFinancialInstruments 2025-12-31 15056701 ns5:CurrentFinancialInstruments 2024-12-31 15056701 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 15056701 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 15056701 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 15056701 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31

REGISTERED NUMBER: 15056701 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

EQUATOR PRINCIPLES LTD

EQUATOR PRINCIPLES LTD (REGISTERED NUMBER: 15056701)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

EQUATOR PRINCIPLES LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | C J Smith

| R J Foxwell

| L T Kjoholm

| A K Puri

| REGISTERED OFFICE: | Railview Lofts

| 19c Commercial Road

| Eastbourne

| East Sussex

| BN21 3XE

| REGISTERED NUMBER: | 15056701 (England and Wales)

| AUDITORS: | Feist Hedgethorne Limited

| Statutory Auditors

| Preston Park House

| South Road

| Brighton

| East Sussex

| BN1 6SB

EQUATOR PRINCIPLES LTD (REGISTERED NUMBER: 15056701)

BALANCE SHEET

31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 24,789 |  | 35,630 |  |

Cash at bank | 494,207 |  | 379,364 |  |

518,996 |  | 414,994 |  |

CREDITORS

Amounts falling due within one year | 5 | 84,383 |  | 50,573 |  |

NET CURRENT ASSETS | 434,613 |  | 364,421 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 434,613 |  | 364,421 |  |

RESERVES

Income and expenditure account | 434,613 |  | 364,421 |  |

434,613 |  | 364,421 |  |

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 May 2026 and were signed on its behalf by:

C J Smith - Director

EQUATOR PRINCIPLES LTD (REGISTERED NUMBER: 15056701)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Equator Principles Ltd is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

| Monetary amounts in these financial statements are rounded to the nearest pound.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Merger accounting

| The company commenced trading on 1 January 2024 following a change in legal entity from Equator Principles Association. The financial statements have therefore been prepared using the merger accounting method in accordance with FRS 102.

| Comparative amounts for the year ended 31 December 2024 include the period from incorporation on 8 August 2023 to 31 December 2023. As the company did not trade during this period, the comparatives are considered directly comparable to the results for the year ending 31 December 2025.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover represents membership fees and are recognised in the period to which they relate. Turnover is stated excluding value added tax.

| Financial instruments

| The company has elected to apply the provisions of Section 11 Basic Financial Instruments. Financial assets and liabilities are recognised at transaction price and subsequently measured at amortised cost.

| Taxation

| Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

EQUATOR PRINCIPLES LTD (REGISTERED NUMBER: 15056701)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| The company presentational currency is sterling.

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Pension costs and other post-retirement benefits

| 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 the Income Statement when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - NIL ) .

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 8,400 |  |

| Other debtors | 24,789 |  | 27,230 |  |

24,789 |  | 35,630 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 362 |  |

| Taxation and social security | 32,829 |  | 45,961 |  |

| Other creditors | 51,554 |  | 4,250 |  |

84,383 |  | 50,573 |  |

EQUATOR PRINCIPLES LTD (REGISTERED NUMBER: 15056701)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

6. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Chris Morey (Senior Statutory Auditor)

| for and on behalf of Feist Hedgethorne Limited

7. | RELATED PARTY DISCLOSURES

| There were no related party transactions during the year requiring disclosure.

8. | LIMITED BY GUARANTEE

| The company is limited by guarantee and does not have a share capital. Each member undertakes to contribute to the assets of the company in the event of it being wound up while they are a member, or within one year thereafter, such amount as may be required not exceeding £1.

| Based on the above, in the opinion of the directors the company has no ultimate controlling party.