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Registered number: 16186197 AUCTUS PARTNERS LTD UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2026
AUCTUS PARTNERS LTD COMPANY INFORMATION
Directors | Claire Natalie Eadie (appointed 6 April 2026)
| Lawrence Edward Eadie (appointed 15 January 2025)
Registered number | 16186197
Registered office | 3rd Floor Waverley House
| 7-12 Noel Street
| London
| W1F 8GQ
Accountants | Ecovis Wingrave Yeats UK Limited
| 3rd Floor Waverley House
| 7-12 Noel Street
| London
| W1F 8GQ
AUCTUS PARTNERS LTD CONTENTS
| Page
Balance Sheet | 1 - 2
Notes to the Financial Statements | 3 - 7
AUCTUS PARTNERS LTD REGISTERED NUMBER: 16186197 BALANCE SHEET AS AT 30 JUNE 2026
|  | 2026
Note |  | £
Fixed assets |  |  |
Tangible assets | 4 |  | 386
|  |  | 386
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 12,742 |
Cash at bank and in hand |  | 30,941 |
|  | 43,683 |
Creditors: amounts falling due within one year | 6 | (21,392) |
Net current assets |  |  | 22,291
Total assets less current liabilities |  |  | 22,677
Net assets |  |  | 22,677
Capital and reserves |  |  |
Called up share capital | 7 |  | 100
Profit and loss account |  |  | 22,577
|  |  | 22,677
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. Page 1
AUCTUS PARTNERS LTD REGISTERED NUMBER: 16186197 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2026 The financial statements were approved and authorised for issue by the board and were signed on its behalf on 31 July 2026.
Lawrence Edward Eadie
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
AUCTUS PARTNERS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2026
1. | General information
Auctus Partners Ltd is a private company, limited by shares, incorporated in England and Wales, registration number 16186197. The registered office is 3rd Floor Waverley House, 7-12 Noel Street, London, United Kingdom, W1F 8GQ. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on the going concern basis. In making this assessment, the directors have considered the Company's current financial position, cash flow forecasts and working capital requirements for a period of at least twelve months from the date of approval of these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and meet its liabilities as they fall due. Accordingly, the directors have adopted the going concern basis in preparing the financial statements.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
AUCTUS PARTNERS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2026 2.Accounting policies (continued)
| 2.4 | Revenue
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, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
AUCTUS PARTNERS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2026 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 33% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. 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 the Statement of Comprehensive Income. 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.
3. | Employees
| The average monthly number of employees, including directors, during the period was 1.
Page 5
AUCTUS PARTNERS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2026
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| Additions | 514
| At 30 June 2026 | 514
| Depreciation |
| Charge for the period on owned assets | 128
| At 30 June 2026 | 128
| Net book value |
| At 30 June 2026 | 386
5. | Debtors
|  |  |  |  | 2026
|  |  |  |  | £
| Trade debtors | 300
| Amounts owed by related parties | 12,342
| Other debtors | 100
|  | 12,742
| Amounts owed by related parties are unsecured, interest-free and repayable on demand.
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026
|  |  |  |  | £
| Trade creditors | 208
| Corporation tax | 6,886
| Other taxation and social security | 5,832
| Accruals and deferred income | 8,466
|  | 21,392
Page 6
AUCTUS PARTNERS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2026
7. | Share capital
|  |  |  |  | 2026
|  |  |  |  | £
|  | Allotted, called up and unpaid |
|  | 100 Ordinary shares of £1.00 each | 100
On 15 January 2025 the Company was incorporated with 100 ordinary shares in issue.
8. | Related party transactions
| During the period, the Company recognised revenue of £327,720 from a related party under common control. At 30 June 2026, the amount due from the related party was £12,342. The balance was unsecured, interest-free and repayable on demand.
Page 7