Company No: 12204635 (England and Wales)

Contents

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

DIRECTORS	Lisa Pitt
	Richard James Pitt

SECRETARY

Lisa Pitt

REGISTERED OFFICE	Wellington House Aviator Court
	Clifton Moor
	York
	YO30 4UZ
	United Kingdom

COMPANY NUMBER

12204635 (England and Wales)

ACCOUNTANT	IWC Professional Ltd Chartered Certified Accountants
	Wellington House
	Aviator Court
	York
	YO30 4UZ

	Note	30.09.2026		31.03.2025
		£		£
Fixed assets
Tangible assets	3	6,034		15,793
		6,034		15,793
Current assets
Debtors	4	359,615		300,971
Cash at bank and in hand	5	768,244		483,487
		1,127,859		784,458
Creditors: amounts falling due within one year	6	( 153,342)		( 43,035)
Net current assets		974,517		741,423
Total assets less current liabilities		980,551		757,216
Net assets		980,551		757,216
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		980,451		757,116
Total shareholders' funds		980,551		757,216

For the financial period ending 30 September 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period 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; 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Critical Friend Partnership Limited (registered number: 12204635) were approved and authorised for issue by the Board of Directors on 22 October 2026. They were signed on its behalf by:

Richard James Pitt Director

1. Accounting policies

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

General information and basis of accounting

Critical Friend Partnership 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 Wellington House Aviator Court, Clifton Moor, York, YO30 4UZ, 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 Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

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

Reporting period length

The accounting period has been extended to an 18 month period

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

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:

Office equipment	5 years straight line
Computer equipment	3 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.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

2. Employees

	Period from 01.04.2025 to 30.09.2026		Year ended 31.03.2025
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	3		3

3. Tangible assets

	Office equipment		Computer equipment		Total
	£		£		£
Cost
At 01 April 2025	30,184		8,715		38,899
At 30 September 2026	30,184		8,715		38,899
Accumulated depreciation
At 01 April 2025	15,095		8,011		23,106
Charge for the financial period	9,055		704		9,759
At 30 September 2026	24,150		8,715		32,865
Net book value
At 30 September 2026	6,034		0		6,034
At 31 March 2025	15,089		704		15,793

4. Debtors

	30.09.2026		31.03.2025
	£		£
Trade debtors	64,911		8,739
Other debtors	294,704		292,232
	359,615		300,971

5. Cash and cash equivalents

	30.09.2026		31.03.2025
	£		£
Cash at bank and in hand	768,244		483,487

6. Creditors: amounts falling due within one year

	30.09.2026		31.03.2025
	£		£
Trade creditors	5,232		0
Taxation and social security	135,692		27,561
Other creditors	12,418		15,474
	153,342		43,035

7. Called-up share capital

	30.09.2026		31.03.2025
	£		£
Allotted, called-up and fully-paid
80 Ordinary A shares of £ 1.00 each	80		80
15 Ordinary B shares of £ 1.00 each	15		15
5 Ordinary C shares of £ 1.00 each	5		5
	100		100