CAPITAL DYNAMICS GENERAL PARTNERS LIMITED

• ⚠

  Material uncertainty over going concern

  The Company is operating in an environment which is impacted by the geopolitical conflicts in the Middle East and between Russia and Ukraine that contributes to market uncertainty and volatility. While the Company benefits from an established, stable income stream from its funds, and has a number of its flagship funds which are currently successfully fundraising, it continues to face challenges which may impact its performance. Management has continued to model a number of different scenarios over the next 3 years which address risks to the Company's ability to raise new commitments for existing and new funds and to control its costs. The assumptions modelled are based on estimated potential impact of continuing macro-economic uncertainty and reasonable possible downside levels of new commitments being raised, along with management's proposed responses over the course of the forecast period. The base case scenario includes the benefits of actions already taken by management to mitigate the trading downsides brought by global economic uncertainties to carefully control operating costs and generate operating efficiencies. Under this base case scenario, the Company expects to generate positive operational cash flows over the forecast period and continue to have sufficient headroom relative to the funding available to it, while benefiting from continued shareholder and Group support.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

• Turnover

  -25.9%

  £3,940,668 → £2,920,794

• Cash

  -55.5%

  £536,146 → £238,377

• Net assets

  -194.5%

  -£7,035 → -£20,717

• Employees

  —

  Not reported

• Operating profit

  -81.2%

  -£7,552 → -£13,682

• Profit before tax

  -81.2%

  -£7,552 → -£13,682

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

1. CAPITAL DYNAMICS GENERAL PARTNERS LIMITED 2005-10-17 → present
2. WESTPORT GENERAL PARTNERS LIMITED 2000-03-02 → 2005-10-17
3. LOTHIAN FIFTY (624) LIMITED 2000-02-10 → 2000-03-02

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Abridged

Yes — abridged accounts (limited disclosure)

Auditor

Forvis Mazars LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“The Company is operating in an environment which is impacted by the geopolitical conflicts in the Middle East and between Russia and Ukraine that contributes to market uncertainty and volatility. While the Company benefits from an established, stable income stream from its funds, and has a number of its flagship funds which are currently successfully fundraising, it continues to face challenges which may impact its performance. Management has continued to model a number of different scenarios over the next 3 years which address risks to the Company's ability to raise new commitments for existing and new funds and to control its costs. The assumptions modelled are based on estimated potential impact of continuing macro-economic uncertainty and reasonable possible downside levels of new commitments being raised, along with management's proposed responses over the course of the forecast period. The base case scenario includes the benefits of actions already taken by management to mitigate the trading downsides brought by global economic uncertainties to carefully control operating costs and generate operating efficiencies. Under this base case scenario, the Company expects to generate positive operational cash flows over the forecast period and continue to have sufficient headroom relative to the funding available to it, while benefiting from continued shareholder and Group support.”

Significant events

• “There were no subsequent events between the date of the statement of financial position and the signing of the financial statements.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

5

last 12 months

Capital events

0

last 24 months

Officers appointed

1

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.