Registration number: 16241107

Prestbury Capital Partners Limited

Contents

Company Information	1
Directors' Report	2
Statement of Comprehensive Income	3
Balance Sheet	4
Statement of Changes in Equity	5
Notes to the Unaudited Financial Statements	6 to 7

Prestbury Capital Partners Limited

Company Information

Directors

S L Gumm B Walford

Registered office

Cavendish House 18 Cavendish Square London W1G 0PJ

Prestbury Capital Partners Limited

Directors' Report for the Period Ended 28 February 2026

The directors present their report and the first financial statements of the company for the period from incorporation to 28 February 2026.

Incorporation

The company was incorporated on 10 February 2025.

Directors of the company

The directors who held office during the period and to the date of this report were as follows:

S L Gumm (appointed 10 February 2025)

B Walford (appointed 10 February 2025)

Principal activity

The principal activity of the company is provision of management services.

Statement of directors' responsibilities

The directors acknowledge their responsibilities for preparing the annual report and the financial statements in accordance with applicable law and regulations.

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 apply them consistently;

•	make judgements and accounting estimates that are reasonable and prudent; and

•	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 are sufficient to show and explain the company's transactions and 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. They 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.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 15 October 2026 and signed on its behalf by:
 

......................................... S L Gumm Director

Prestbury Capital Partners Limited

Statement of Comprehensive Income for the Period Ended 28 February 2026
 

	Period ended 28 February 2026 £
Turnover	46,561
Administrative expenses	(19,976)
Operating profit	26,585
Profit before tax	26,585
Taxation	(5,627)
Profit and total comprehensive income for the financial period	20,958

The above results were derived from continuing operations.

Prestbury Capital Partners Limited

(Registration number: 16241107)
Balance Sheet as at 28 February 2026

	Note	2026 £
Current assets
Debtors	4	12,481
Cash at bank and in hand		18,587
		31,068
Creditors: Amounts falling due within one year	5	(19,080)
Net assets		11,988
Capital and reserves
Called up share capital	6	30
Profit and loss account		11,958
Shareholders' funds		11,988

For the financial period ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the period 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 financial statements.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 15 October 2026 and signed on its behalf by:
 

......................................... S L Gumm Director

Prestbury Capital Partners Limited

Statement of Changes in Equity for the Period Ended 28 February 2026

Period ended 28 February 2026	Share capital £	Profit and loss account £	Total £
Profit and total comprehensive income for the period	-	20,958	20,958
Dividends paid in the period	-	(9,000)	(9,000)
Shares issued during the period	30	-	30
At 28 February 2026	30	11,958	11,988

Prestbury Capital Partners Limited

Notes to the Unaudited Financial Statements for the Period Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom. The registered office address is shown on page 1.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A Small Entities and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest pound.

Disclosure of long or short period

This is the company's first accounting period. The accounting period has been lengthened to represent the period from incorporation on 10 February 2025 to 28 February 2026.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below.

Turnover

Turnover represents management fees receivable, excluding VAT, for services provided during the period.

Tax

The tax expense for the year comprises current tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or 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 company's liability for current tax is calculated using tax rates and laws that have been enacted or substantively enacted by the end of the reporting period.

Current tax assets and liabilities are not discounted.

Financial instruments

Financial liabilities and equity are classified according to the substance of the financial instrument's contractual obligations, rather than its legal form.

 The company's cash at bank and in hand, other debtors and other creditors are measured initially at transaction price, and subsequently at amortised cost using the effective interest method, where appropriate.

Cash and cash equivalents

Cash is represented by cash in hand and deposits held with financial institutions repayable without penalty on notice of not more than 24 hours.

Dividends

Equity dividends are recognised when they become legally payable, interim dividends when paid and final dividends when approved by the shareholders at an annual general meeting.

Prestbury Capital Partners Limited

Notes to the Unaudited Financial Statements for the Period Ended 28 February 2026

3	Employees and directors

The company had no employees and 2 directors during the period. The directors did not receive any remuneration in the period.

4

Debtors

	2026 £
Accrued income	12,481

5	Creditors: amounts falling due within one year

	2026 £
Corporation tax payable	5,627
VAT payable	3,419
Accruals	10,034
	19,080

6	Share capital

Allotted, called up and fully paid shares

	2026
	No.	£
A Ordinary shares of £1 each	10	10
B Ordinary shares of £1 each	10	10
C Ordinary shares of £1 each	10	10
	30	30

Class rights

All classes of shares carry equal voting rights per share. The rights of each class of shares to dividends and capital distribution are set out in the company's articles of association.

7	Controlling party

The company is not controlled by any one individual or entity.

8	Subsequent events

Subsequent to the reporting date, the company has declared and paid dividends totalling £22,339.