REGISTERED NUMBER: 12708322 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Green Investment Partners Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J P Cole

S S Goupille

F L Leonhardt

P Quiry

REGISTERED OFFICE:

2nd Floor Berkeley Square House

Berkeley Square

London

W1J 6BD

REGISTERED NUMBER:

12708322 (England and Wales)

AUDITORS:

Anderson Barrowcliff Limited

Statutory Auditors

Chartered Accountants

3 Kingfisher Court

Bowesfield Park

Stockton on Tees

TS18 3EX

FIXED ASSETS

Tangible assets

4

297

1,503

Investments

5

114,693

84,196

114,990

85,699

CURRENT ASSETS

Debtors

6

61,582

26,659

Cash at bank

97,197

354,448

158,779

381,107

CREDITORS

Amounts falling due within one year

7

5,513

54,555

NET CURRENT ASSETS

153,266

326,552

TOTAL ASSETS LESS CURRENT LIABILITIES

268,256

412,251

CAPITAL AND RESERVES

Called up share capital

8

304

286

Share premium

2,204,425

1,995,415

Retained earnings

(1,936,473

)

(1,583,450

)

SHAREHOLDERS' FUNDS

268,256

412,251

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 21 April 2026 and were signed on its behalf by:

J P Cole - Director

F L Leonhardt - Director

1.	STATUTORY INFORMATION

Green Investment Partners Limited 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 on page 1.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net fees earned on managed funds. Credit is taken for fees in the period to which the fee relates.

Tangible fixed assets

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

Computer equipment

-

25% on cost

Investments

Investments are initially recognised at cost, being the fair value of the consideration given. Subsequently, where the fair value can be measured reliably, investments are measured at fair value through profit or loss.

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

Foreign currencies

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Debtors and creditors receivable/ payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

and 31 December 2025

5,796

DEPRECIATION

At 1 January 2025

4,293

Charge for year

1,206

At 31 December 2025

5,499

NET BOOK VALUE

At 31 December 2025

297

At 31 December 2024

1,503

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2025

84,196

Revaluations

30,497

At 31 December 2025

114,693

NET BOOK VALUE

At 31 December 2025

114,693

At 31 December 2024

84,196

The company has investments of €128,840 (EUR), $100 (USD) and £200 (GBP) in Green Investment Partners Equity Fund, a secondary market Ireland investment fund. The company acts as sub-advisor to a portfolio of the fund.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

33,171

-

Other debtors

2,857

2,857

VAT

6,472

5,591

Prepayments and accrued income

19,082

18,211

61,582

26,659

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

23

16,337

Social security and other taxes

-

6,531

Other creditors

-

592

Accrued expenses

5,490

31,095

5,513

54,555

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

151,796

Ordinary

£0.00

2

304

286

6,230 Ordinary shares of £0.002 each were allotted during the year as fully paid at a premium of £23.646963 each. A further 2,686 Ordinary shares of £0.002 each were allotted during the year as fully paid at a premium of £22.96734 each.

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

The Report of the Auditors was unqualified.

David Shawcross FCA (Senior Statutory Auditor)

for and on behalf of Anderson Barrowcliff Limited

10.	OTHER FINANCIAL COMMITMENTS

Total financial commitments which are not included in the balance sheet amount to £486 (2024 - £2,857) relating to amounts payable under operating leases.