Partnership Design Limited

Partnership Design Limited
Directors' Report
For the year ended 31 December 2025

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 31 December 2025.

Directors

The directors who served the company throughout the year were as follows:
Susan Roberta Proudlove
Abigail Sally Proudlove
Amy Louise Dowdall

Statement of directors' responsibilities

The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:

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Amy Louise Dowdall
Director

Date approved: 15 July 2026

Partnership Design Limited
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	37,596	25,843
		37,596	25,843
Current assets
Debtors: amounts falling due within one year	4	242,945	199,735
Cash at bank and in hand		419,123	518,073
		662,068	717,808
Creditors: amount falling due within one year	5	(140,557)	(197,794)
Net current assets		521,511	520,014

Total assets less current liabilities		559,107	545,857
Creditors: amount falling due after more than one year	6	(21,079)	(26,961)
Provisions for liabilities	7	(9,307)	(6,349)
Net assets		528,721	512,547

Capital and reserves
Called up share capital		15,000	15,000
Capital Redemption Reserve	8	5,000	5,000
Profit and loss account		508,721	492,547
Shareholders' funds		528,721	512,547

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

Directors' 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 15 July 2026 and were signed on its behalf by:

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Abigail Sally Proudlove
Director

Partnership Design Limited
Notes to the Financial Statements
For the year ended 31 December 2025

General Information

Partnership Design Limited is a private company, limited by shares, registered in England and Wales, registration number 02611280, registration address Fidelity House, Stocks Lane, Boughton, Cheshire, CH3 5TF.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	25% Straight Line
Fixtures and Fittings	20% Reducing Balance
Computer Equipment	20% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 13 (2024 : 13).

Tangible fixed assets

Cost or valuation	Land and Buildings	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 January 2025	2,462	22,095	187,407	211,964
Additions	-	17,687	3,465	21,152
Disposals	-	-	-	-
At 31 December 2025	2,462	39,782	190,872	233,116
Depreciation
At 01 January 2025	2,462	17,234	166,425	186,121
Charge for year	-	4,510	4,889	9,399
On disposals	-	-	-	-
At 31 December 2025	2,462	21,744	171,314	195,520
Net book values
Closing balance as at 31 December 2025	-	18,038	19,558	37,596
Opening balance as at 01 January 2025	-	4,861	20,982	25,843

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	163,109	91,926
Other Debtors	79,836	107,809
	242,945	199,735

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	2,399	15,824
Bank Loans & Overdrafts	45,698	14,769
Taxation and Social Security	82,722	131,757
Other Creditors	9,738	35,444
	140,557	197,794

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts	21,079		26,961
	21,079		26,961

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	9,307		6,349
	9,307		6,349

Capital Redemption Reserve

	2025 £		2024 £
Capital Redemption Reserve b/fwd	5,000		5,000
	5,000		5,000

Registered Number: 02611280
England and Wales
PARTNERSHIP DESIGN LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 January 2025 End date: 31 December 2025