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Registration number: 13511804

REALM B2B Holding Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2024

REALM B2B Holding Ltd

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 5

REALM B2B Holding Ltd

(Registration number: 13511804)
Balance Sheet as at 31 December 2024

| Note | 2024 £ | 2023 £
Fixed assets |  |  |
Investments | 4 | 100 | 100
Current assets |  |  |
Debtors | 5 | 35,496 | 40,427
Cash at bank and in hand |  | 107 | -
|  | 35,603 | 40,427
Creditors: Amounts falling due within one year | 6 | (19,063) | (40,427)
Net current assets |  | 16,540 | -
Net assets |  | 16,640 | 100
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Profit and loss account |  | 16,540 | -
Shareholders' funds |  | 16,640 | 100

For the financial year ending 31 December 2024 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 August 2025 and signed on its behalf by:

......................................... E Rivers Director

REALM B2B Holding Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
508 York House
Pentonville Road
London
N1 9UZ
England

These financial statements were authorised for issue by the Board on 29 August 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The company's functional and presentational currency is Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.

Group accounts not prepared

The financial statements present information about the company as an individual undertaking and not about its group. The company and its subsidiary undertakings qualify as a small group. The company has therefore taken advantage of the exemptions from preparing group accounts under section 399 of the Companies Act 2006..

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

REALM B2B Holding Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in subsidiaries and associates are measured at cost less accumulated impairment.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2023 - 3).

REALM B2B Holding Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4 | Investments

| 2024 £ | 2023 £
Investments in subsidiaries | 100 | 100

Subsidiaries | £
Cost or valuation
At 1 January 2024 | 100
Carrying amount
At 31 December 2024 | 100
At 31 December 2023 | 100

5 | Debtors

Current | Note | 2024 £ | 2023 £
Amounts owed by related parties | 8 | 17,671 | 40,427
Other debtors |  | 17,825 | -
|  | 35,496 | 40,427

6 | Creditors

Creditors: amounts falling due within one year

| 2024 £ | 2023 £
Due within one year |  |
Accruals and deferred income | 1,140 | 1,740
Other creditors | 17,923 | 38,687
| 19,063 | 40,427

7 | Share capital

Allotted, called up and fully paid shares

| 2024 | 2023
| No. | £ | No. | £
Ordinary Shares of £1 each | 100 | 100 | 100 | 100

REALM B2B Holding Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

8 | Related party transactions

The company has taken advantage of the exemption contained in FRS 102 section 33 “Related Party Disclosures” from disclosing transactions with entities which are a wholly owned part of the group.