Generate Partners Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 16133674

		31 December 2025
	Notes	£	£
CURRENT ASSETS
Debtors	4	16,183
Cash at bank and in hand		45,733

		61,916
Creditors: Amounts Falling Due Within One Year	5	(56,949 )

NET CURRENT ASSETS (LIABILITIES)			4,967

TOTAL ASSETS LESS CURRENT LIABILITIES			4,967

NET ASSETS			4,967

CAPITAL AND RESERVES
Called up share capital	6		1
Profit and Loss Account			4,966

SHAREHOLDERS' FUNDS			4,967

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr M Poulson

Director

07/09/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Generate Partners Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16133674 . The registered office is Hollow Tree Cottage, Binfield Heath, Henley On Thames, Oxon, RG9 4LR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary

amounts in these financial statements are rounded to the nearest £.

These financial statements for the year ended 31 December 2025 are the first financial statements of

Generate Partners Ltd prepared in accordance with FRS 102, The Financial Reporting Standard applicable in

the UK and Republic of Ireland. The date of transition to FRS 102 was . The reported financial position and

financial performance for the previous period are not affected by the transition to FRS 102.

2.2. Turnover

Revenue comprises sales of services provided to customers net of value added tax and other sales taxes,

less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when

performance obligations are satisfied and the services are transferred to the buyer. Where the performance

obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete

satisfaction of that performance obligation.

2.3. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12

‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to

the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when

there is a legally enforceable right to set off the recognised amounts and there is an intention 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.

Classification of financial liabilities

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.

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.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of

business from suppliers. 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. Trade creditors are recognised initially at

transaction price and subsequently measured at amortised cost using the effective interest method.

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Generate Partners Ltd

Notes to the Financial Statements (continued)

For the Period 13 December 2024 to 31 December 2025

2.4. Foreign Currencies

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the

dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in

foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising

on translation in the period are included in profit or loss.

2.5. Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as

reported in the profit and loss account because it excludes items of income or expense that are taxable or

deductible in other years and it further excludes items that are never taxable or deductible. The company’s

liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the

reporting end date.

2.6. Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs

are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are

received.

Termination benefits are recognised immediately as an expense when the company is demonstrably

committed to terminate the employment of an employee or to provide termination benefits.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Debtors

	31 December 2025
	£
Due within one year
Trade debtors	16,183

5. Creditors: Amounts Falling Due Within One Year

	31 December 2025
	£
Other creditors	54,922
Taxation and social security	2,027

	56,949

6. Share Capital

	31 December 2025
	£
Allotted, Called up and fully paid	1

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