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COMPANY REGISTRATION NUMBER: 09386723

Hedgebay Partners UK Limited

Filleted Unaudited Abridged Financial Statements

31 January 2026

Hedgebay Partners UK Limited

Abridged Financial Statements

Year ended 31 January 2026

Contents | Page

Chartered accountant's report to the director on the preparation of the unaudited statutory abridged financial statements | 1

Abridged statement of financial position | 2

Notes to the abridged financial statements | 3

Hedgebay Partners UK Limited

Chartered Accountant's Report to the Director on the Preparation of the Unaudited Statutory Abridged Financial Statements of Hedgebay Partners UK Limited

Year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abridged financial statements of Hedgebay Partners UK Limited for the year ended 31 January 2026, which comprise the abridged statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of Hedgebay Partners UK Limited in accordance with the terms of our engagement letter dated 14 September 2020. Our work has been undertaken solely to prepare for your approval the abridged financial statements of Hedgebay Partners UK Limited and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hedgebay Partners UK Limited and its director for our work or for this report.
It is your duty to ensure that Hedgebay Partners UK Limited has kept adequate accounting records and to prepare statutory abridged financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hedgebay Partners UK Limited. You consider that Hedgebay Partners UK Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the abridged financial statements of Hedgebay Partners UK Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory abridged financial statements.
CAS Chartered accountants
277-279 Chiswick High Road London W4 4PU
23 June 2026

Hedgebay Partners UK Limited

Abridged Statement of Financial Position

31 January 2026

| 2026 | 2025
Note | £ | £ | £

Current assets

Cash at bank and in hand | 17,649 |  | 5,480

Creditors: amounts falling due within one year | 273,946 |  | 273,945
| --------- |  | ---------
Net current liabilities |  | 256,297 | 268,465
|  | --------- | ---------
Total assets less current liabilities |  | ( 256,297) | ( 268,465)
|  | --------- | ---------
Net liabilities |  | ( 256,297) | ( 268,465)
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 50 | 50
Profit and loss account |  | ( 256,347) | ( 268,515)
|  | --------- | ---------
Shareholders deficit |  | ( 256,297) | ( 268,465)
|  | --------- | ---------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income (including profit and loss account) has not been delivered.
For the year ending 31 January 2026 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 abridged financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of comprehensive income (including profit and loss account) and the abridged statement of financial position for the year ending 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.
These abridged financial statements were approved by the board of directors and authorised for issue on 23 June 2026 , and are signed on behalf of the board by:

Miss A Brooks |
Director |

Company registration number: 09386723

Hedgebay Partners UK Limited

Notes to the Abridged Financial Statements

Year ended 31 January 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 11 Hamilton Road, Bournemouth, BH1 4EQ, England.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The company incurred losses in the current and previous financial year and has negative net assets at the year ended 31 January 2022. The company is not forecasted to have positive net assets for next year given the future uncertainty and forecasted recession in the world economy. The directors having considered the above, made due enquiries and with continued parent and group companies support, they continue to adopt the going concern basis in preparing the financial statements which assumes that the company will continue in operation for the foreseeable future.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the commissions received or receivable, stated net of discounts and of Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
4. Controlling party
Hedgebay Partners UK Limited is a is a wholly owned subsidiary of Hedgebay Holdings (BVI) Limited.