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REGISTERED NUMBER: 07531914 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

MITCAP PARTNERS LTD

MITCAP PARTNERS LTD (REGISTERED NUMBER: 07531914)

Contents of the Financial Statements

FOR THE YEAR ENDED 31 MARCH 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

MITCAP PARTNERS LTD

Company Information

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTOR: | A Tretzmueller

| REGISTERED OFFICE: | 73 Park Lane

| Croydon

| Surreu

| CR0 1JG

| REGISTERED NUMBER: | 07531914 (England and Wales)

| ACCOUNTANTS: | Owadally & King

| Chartered Certified Accountants

| 73 Park Lane

| Croydon

| Surrey

| CR0 1JG

MITCAP PARTNERS LTD (REGISTERED NUMBER: 07531914)

Balance Sheet

31 MARCH 2026

| 2026 |  | 2025

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 146 |  | 128 |  |

Cash at bank and in hand | 26,752 |  | 28,107 |  |

26,898 |  | 28,235 |  |

CREDITORS

Amounts falling due within one year | 5 | 33,601 |  | 33,601 |  |

NET CURRENT LIABILITIES | (6,703 | ) | (5,366 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (6,703 | ) | (5,366 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 6 | (6,803 | ) | (5,466 | ) |

SHAREHOLDERS' FUNDS | (6,703 | ) | (5,366 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 director and authorised for issue on 3 June 2026 and were signed by:

A Tretzmueller - Director

MITCAP PARTNERS LTD (REGISTERED NUMBER: 07531914)

Notes to the Financial Statements

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

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

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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

MITCAP PARTNERS LTD (REGISTERED NUMBER: 07531914)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial Instruments

| The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

| a) Trade and other debtors

| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

| b) Cash and cash equivalents

| Cash and cash equivalents comprise cash at bank and in hand.

| c) Impairment of financial assets

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.

| d) Trade and other creditors

| Debt instruments like loans and other accounts receivable and payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset or liability is measured, initially and subsequently, at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Impairment of non-financial assets

| At each reporting date non-financial assets not carried at fair value, like plant and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit and loss.

MITCAP PARTNERS LTD (REGISTERED NUMBER: 07531914)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| Inventories are also assessed for impairment at each reporting date. Each item of inventory is compared to the last sold date and an impairment loss recognised on a percentage basis in profit and loss.

| If an impairment loss is subsequently reversed, the carrying amount of the asset or group of related assets is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset or group of related assets in prior periods. A reversal of an impairment loss is recognised immediately in profit and loss.

| Taxation

| Taxation for the year comprises current and deferred 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 or deferred 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Going concern

| The director considers the use of the going concern basis of accounting is appropriate because he is

| supporting the company financially and there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2025 - NIL).

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

2026 | 2025 |

£ | £ |

| Other debtors | 146 |  | 128 |  |

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

2026 | 2025 |

£ | £ |

| Other creditors | 33,601 |  | 33,601 |  |

MITCAP PARTNERS LTD (REGISTERED NUMBER: 07531914)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 MARCH 2026

6. | RESERVES

| Retained

| earnings

£ |

| At 1 April 2025 | (5,466 | ) |

| Deficit for the year | (1,337 | ) |

| At 31 March 2026 | (6,803 | ) |

7. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is A Tretzmueller.