Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 false 2025-01-01 false No description of principal activity 6 5 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14802139 2025-01-01 2025-12-31 14802139 2024-01-01 2024-12-31 14802139 2025-12-31 14802139 2024-12-31 14802139 2024-01-01 14802139 c:Director2 2025-01-01 2025-12-31 14802139 c:Director3 2025-01-01 2025-12-31 14802139 d:ComputerEquipment 2025-01-01 2025-12-31 14802139 d:ComputerEquipment 2025-12-31 14802139 d:ComputerEquipment 2024-12-31 14802139 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 14802139 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 14802139 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-12-31 14802139 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 14802139 d:CurrentFinancialInstruments 2025-12-31 14802139 d:CurrentFinancialInstruments 2024-12-31 14802139 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 14802139 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 14802139 d:ShareCapital 2025-12-31 14802139 d:ShareCapital 2024-12-31 14802139 d:ShareCapital 2024-01-01 14802139 d:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 14802139 d:RetainedEarningsAccumulatedLosses 2025-12-31 14802139 d:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 14802139 d:RetainedEarningsAccumulatedLosses 2024-12-31 14802139 d:RetainedEarningsAccumulatedLosses 2024-01-01 14802139 d:AcceleratedTaxDepreciationDeferredTax 2025-12-31 14802139 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 14802139 d:TaxLossesCarry-forwardsDeferredTax 2025-12-31 14802139 d:TaxLossesCarry-forwardsDeferredTax 2024-12-31 14802139 c:FRS102 2025-01-01 2025-12-31 14802139 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 14802139 c:FullAccounts 2025-01-01 2025-12-31 14802139 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14802139 d:WithinOneYear 2025-12-31 14802139 d:WithinOneYear 2024-12-31 14802139 d:BetweenOneFiveYears 2025-12-31 14802139 d:BetweenOneFiveYears 2024-12-31 14802139 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:InternallyGeneratedIntangibleAssets 2025-01-01 2025-12-31 14802139 2 2025-01-01 2025-12-31 14802139 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:OwnedIntangibleAssets 2025-01-01 2025-12-31 14802139 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 14802139 GREENBRIDGE ENERGY TALENT PARTNERS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
GREENBRIDGE ENERGY TALENT PARTNERS LIMITED REGISTERED NUMBER: 14802139 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 1,785 |  | 644
Tangible assets | 5 |  | 1,602 |  | 3,629
|  |  | 3,387 |  | 4,273
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 195,571 |  | 197,425 |
Cash at bank and in hand |  | 17,941 |  | 105,062 |
|  | 213,512 |  | 302,487 |
Creditors: amounts falling due within one year | 7 | (133,594) |  | (206,949) |
Net current assets |  |  | 79,918 |  | 95,538
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (229) |  | - |
|  |  | (229) |  | -
Net assets |  |  | 83,076 |  | 99,811
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | 82,076 |  | 98,811
|  |  | 83,076 |  | 99,811
Page 1
GREENBRIDGE ENERGY TALENT PARTNERS LIMITED REGISTERED NUMBER: 14802139 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 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 year 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. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
A A Vining | S Liggins
Director | Director
Date: 7 July 2026 | Date:7 July 2026
The notes on pages 4 to 11 form part of these financial statements. Page 2
GREENBRIDGE ENERGY TALENT PARTNERS LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 14 January 2024 | 1,000 | 19,438 | 20,438
Profit for the 11 month period | - | 261,848 | 261,848
Dividends | - | (182,475) | (182,475)
At 1 January 2025 | 1,000 | 98,811 | 99,811
Profit for the year | - | 118,015 | 118,015
Dividends | - | (134,750) | (134,750)
At 31 December 2025 | 1,000 | 82,076 | 83,076
| The notes on pages 4 to 11 form part of these financial statements.
Page 3
GREENBRIDGE ENERGY TALENT PARTNERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
GreenBridge Energy Talent Partners Ltd is a private company limited by shares incorporated in England and Wales, incorporation number 14802139. The registered and trading address is 10 Queen Street Place, London, United Kingdom, EC4R 1AG. The principal activity is talent sourcing in renewable energy. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 a going concern basis. The Directors have assessed the Company’s ability to continue as a going concern, taking into account the current financial position, cash flow forecasts, and available facilities. The Directors have considered the Company's current trading performance, management accounts for the period since the year end, expected pipeline and expenditure, and cash flow forecasts covering a period of at least twelve months from the date of approval of these financial statements. Trading results for the first quarter of FY26 were strong, resulting in loan repayment and dividend payments. The Directors have considered the Company's liabilities as they fall due and the continued support from shareholders, where applicable. The Directors are satisfied that shareholder support will continue for the foreseeable future. The Directors have concluded that the going concern assumption is appropriate in preparing these financial statements. Page 4
GREENBRIDGE ENERGY TALENT PARTNERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 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'.
| 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 represents the fair value of consideration receivable for the provision of recruitment and related talent advisory services to customers, net of VAT and any discounts. Revenue from permanent placements and executive search assignments is recognised at the point in time when the candidate accepts the offer, being the point at which the performance obligation is satisfied and the Company has an enforceable right to consideration.
| 2.5 | Operating leases: the Company as lessor
Rental income from operating leases is credited to profit or loss on a straight-line basis over the lease term. Amounts paid and payable as an incentive to sign an operating lease are recognised as a reduction to income over the lease term on a straight-line basis, unless another systematic basis is representative of the time pattern over which the lessor's benefit from the leased asset is diminished.
| 2.6 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 5
GREENBRIDGE ENERGY TALENT PARTNERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.8 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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 reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.9 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Amortisation is provided on the following bases:
|  |  |  | Development expenditure | - | 10% | Straight Line
| 2.10 | 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 6
GREENBRIDGE ENERGY TALENT PARTNERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.10 | 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:
|  |  |  | Computer equipment | - | 33% | Straight Line
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.
| 2.11 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.12 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.13 | Creditors
Short-term creditors are measured at the transaction price.
| 2.14 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Page 7
GREENBRIDGE ENERGY TALENT PARTNERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.15 | 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 at an annual general meeting.
3. | Employees
| The average monthly number of persons (including directors) employed by the company during the year was:
|  |  |  |  | 2025 | 2024
|  |  |  |  | Number | Number
| Total employees | 6 | 5
4. | Intangible assets
|  | Development expenditure
|  | £
| Cost |
| At 1 January 2025 | 1,076
| Additions - internal | 1,800
| At 31 December 2025 | 2,876
| Amortisation |
| At 1 January 2025 | 432
| Charge for the year on owned assets | 659
| At 31 December 2025 | 1,091
| Net book value |
| At 31 December 2025 | 1,785
| At 31 December 2024 | 644
Page 8
GREENBRIDGE ENERGY TALENT PARTNERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 January 2025 | 6,098
| At 31 December 2025 | 6,098
| Depreciation |
| At 1 January 2025 | 2,469
| Charge for the year on owned assets | 2,027
| At 31 December 2025 | 4,496
| Net book value |
| At 31 December 2025 | 1,602
| At 31 December 2024 | 3,629
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 114,395 | 163,859
| Other debtors | 75,765 | 29,414
| Prepayments | 5,411 | 4,152
|  | 195,571 | 197,425
Page 9
GREENBRIDGE ENERGY TALENT PARTNERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 3,448 | 845
| Amounts owed to associated entities | 44,843 | 23,144
| Corporation tax | 51,320 | 88,468
| Other taxation and social security | 10,236 | 9,046
| Other creditors | 1,158 | 30,093
| Accruals and deferred income | 22,589 | 55,353
|  | 133,594 | 206,949
8. | Deferred taxation
|  | 2025
|  | £
| Charged to profit or loss | 229
| At end of year | 229
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Fixed asset timing differences | 518 | -
| Short term timing differences | (289) | -
|  | (229) | -
9. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £2,809 (2023: £253). Contributions totalling £776 (2023: £197) were payable to the fund at the balance sheet date and are included in creditors. Page 10
GREENBRIDGE ENERGY TALENT PARTNERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
10. | Commitments under operating leases
| At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| After 1 year | 47,063 | 46,200
| Later than 1 year and not later than 5 years | 47,063 | -
|  | 94,126 | 46,200
| Operating lease commitments relates to office space.
11. | Related party transactions
| Included within creditors is £44,843 (2024: £23,144) owing to Fourteen Capital Partners Limited, a company associated by minority ownership, with the interest compounding annually at a rate of 10%. This loan is repayable on demand. Included within creditors is £Nil (2024: £18,000) owing to a director of the Company. During the period the Director withdrew £58,525 and repaid £58,525. Included within debtors is £24,897 (2024: £Nil) owing from a director of the Company, with interest compounding annually at a rate of 10%. This loan is repayable on demand.
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