Company No: 00827364 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

T Wagner

REGISTERED OFFICE	9 Taylors Field
	Dullingham
	Newmarket
	CB8 9XS
	United Kingdom

COMPANY NUMBER

00827364 (England and Wales)

ACCOUNTANT	S&W Partners (East) LLP
	Stonecross
	Trumpington High Street
	Cambridge
	CB2 9SU

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	34,158		44,103
		34,158		44,103
Current assets
Debtors	4	59,393		103,113
Cash at bank and in hand		159,698		330,155
		219,091		433,268
Creditors: amounts falling due within one year	5	( 5,803)		( 11,537)
Net current assets		213,288		421,731
Total assets less current liabilities		247,446		465,834
Net assets		247,446		465,834
Capital and reserves
Called-up share capital		100		100
Other reserves		228,656		228,656
Profit and loss account		18,690		237,078
Total shareholder's funds		247,446		465,834

For the financial year ending 31 October 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Partacoona Investments Limited (registered number: 00827364) were approved and authorised for issue by the Director on 30 July 2026. They were signed on its behalf by:

T Wagner Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Partacoona Investments Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 9 Taylors Field, Dullingham, Newmarket, CB8 9XS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Partacoona Investments Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Going concern

The financial statements have been prepared on a going concern basis.

The director has made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

Turnover

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles	5 years straight line
Fixtures and fittings	5 years straight line
Office equipment	5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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 Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	2		4

3. Tangible assets

	Vehicles		Fixtures and fittings		Office equipment		Total
	£		£		£		£
Cost
At 01 November 2024	47,500		12,265		1,927		61,692
At 31 October 2025	47,500		12,265		1,927		61,692
Accumulated depreciation
At 01 November 2024	4,750		12,170		669		17,589
Charge for the financial year	9,500		60		385		9,945
At 31 October 2025	14,250		12,230		1,054		27,534
Net book value
At 31 October 2025	33,250		35		873		34,158
At 31 October 2024	42,750		95		1,258		44,103

4. Debtors

	2025		2024
	£		£
Amounts owed by Group undertakings	6,008		5,608
Other debtors	53,385		97,505
	59,393		103,113

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	0		7,490
Taxation and social security	576		790
Other creditors	5,227		3,257
	5,803		11,537

6. Related party transactions

Transactions with the entity's director

	2025		2024
	£		£
Receivable from Director	52,865		96,985

The loan is repayable on demand and interest was charged at the HMRC official interest rate.

7. Ultimate controlling party

Parent Company:

Warbleton Holdings Ltd

The registered office address is 108 Station Road, Dullingham, Newmarket, CB8 9UT.

The controlling party is Warbleton Holdings Ltd by virtue of its shareholding.