REGISTERED NUMBER: 13121267 (England and Wales)

Financial Statements for the Year Ended 31 December 2024

for

Ringover Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J M G Najnudel

L J C Rateau

REGISTERED OFFICE:

8th Floor South

11 Old Jewry

London

EC2R 8DU

REGISTERED NUMBER:

13121267 (England and Wales)

AUDITORS:

Baker Tilly Ireland Audit Limited

Chartered Certified Accountants and

Statutory Auditor

9 Exchange Place

International Financial Services Centre

Dublin

Ireland

D01 X8H2

FIXED ASSETS

Tangible assets

4

701

1,101

CURRENT ASSETS

Debtors

5

79,473

27,051

Cash at bank

73,136

111,130

152,609

138,181

CREDITORS

Amounts falling due within one year

6

62,445

74,685

NET CURRENT ASSETS

90,164

63,496

TOTAL ASSETS LESS CURRENT LIABILITIES

90,865

64,597

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Retained earnings

80,865

54,597

SHAREHOLDERS' FUNDS

90,865

64,597

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 July 2025 and were signed on its behalf by:

J M G Najnudel - Director

1.	STATUTORY INFORMATION

Ringover Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

The presentation currency of the financial statements is the Pound Sterling (£).

Turnover

Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Computer equipment - Straight line over 3 years.

Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Foreign currencies

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Pension costs and other post-retirement benefits

Contributions to defined contribution plans are expensed in the period to which they relate.

Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

1,201

DEPRECIATION

At 1 January 2024

100

Charge for year

400

At 31 December 2024

500

NET BOOK VALUE

At 31 December 2024

701

At 31 December 2023

1,101

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Amounts owed by group undertakings

46,235

-

Other debtors

33,238

27,051

79,473

27,051

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

9,448

-

Amounts owed to group undertakings

-

34,074

Taxation and social security

33,747

29,308

Other creditors

19,250

11,303

62,445

74,685

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Aidan Scollard (Senior Statutory Auditor)

for and on behalf of Baker Tilly Ireland Audit Limited

8.	RELATED PARTY DISCLOSURES

During the period, the company made sales to its parent company amounting to £709,155 (2023 : £763,817). The transaction was conducted under normal commercial terms.

At the year end the company was owed £45,293 (2023 : [£34,074]) from its parent company.

9.	POST BALANCE SHEET EVENTS

There have been no significant events affecting the company since the year end.

10.	ULTIMATE CONTROLLING PARTY

The immediate parent undertaking and the controlling party of the company is BJT Partners SAS incorporated in France, whose registered office is at 50B Rue Maurice, Arnoux, 92120, France.The smallest and largest group for which accounts are prepared and of which the company is a member of BJT Partners SAS incorporated in France. Copies of the consolidated group accounts can be obtained from its registered office.