Registration number: 09357296

Rebirth Capital Ltd

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

Rebirth Capital Ltd

(Registration number: 09357296)
Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Intangible assets	4	263	5,286
Current assets
Stocks	6	2,000	750
Debtors	7	9,649	6,382
Cash at bank and in hand		10,882	24,325
		22,531	31,457
Creditors: Amounts falling due within one year	8	(25,880)	(25,532)
Net current (liabilities)/assets		(3,349)	5,925
Total assets less current liabilities		(3,086)	11,211
Creditors: Amounts falling due after more than one year	8	(1,945)	(10,308)
Net (liabilities)/assets		(5,031)	903
Capital and reserves
Called up share capital		100	100
Retained earnings		(5,131)	803
Shareholders' (deficit)/funds		(5,031)	903

Rebirth Capital Ltd

(Registration number: 09357296)
Balance Sheet as at 31 December 2024

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.

Director's 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 director acknowledges his 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 September 2025
 

......................................... Mr J Gilchrist Company secretary and director

Rebirth Capital 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 England and Wales.

The address of its registered office is:
Rebirth House 1 Europa Triangle
John Gilbert Way
Manchester
M17 1FP
England

These financial statements were authorised for issue by the director on 30 September 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.

Going concern

The accounts have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Rebirth Capital Ltd

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

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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer Equipment	33% straight line method
Office Equipment	20% straight line method
Fixtures & Fittings	20% straight line method

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% straight line method

Rebirth Capital Ltd

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

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

Rebirth Capital Ltd

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

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 January 2024	50,224	50,224
At 31 December 2024	50,224	50,224
Amortisation
At 1 January 2024	44,938	44,938
Amortisation charge	5,023	5,023
At 31 December 2024	49,961	49,961
Carrying amount
At 31 December 2024	263	263
At 31 December 2023	5,286	5,286

5	Tangible assets

	Furniture, fittings and equipment  £	Plant and Machinery £	Total £
Cost or valuation
At 1 January 2024	3,899	5,105	9,004
At 31 December 2024	3,899	5,105	9,004
Depreciation
At 1 January 2024	3,899	5,105	9,004
At 31 December 2024	3,899	5,105	9,004
Carrying amount
At 31 December 2024	-	-	-

6

Stocks

	2024 £	2023 £
Finished goods and goods for resale	2,000	750

Rebirth Capital Ltd

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

7

Debtors

Current	2024 £	2023 £
Trade debtors	1,219	1,198
Other debtors	8,430	5,184
	9,649	6,382

8

Creditors

Creditors: amounts falling due within one year

	Note	2024 £	2023 £
Due within one year
Loans and borrowings	9	10,080	10,080
Taxation and social security		-	2,709
Accruals and deferred income		800	800
Other creditors		15,000	11,943
		25,880	25,532

Creditors: amounts falling due after more than one year

	Note	2024 £	2023 £
Due after one year
Loans and borrowings	9	1,945	10,308

9	Loans and borrowings

Non-current loans and borrowings

	2024 £	2023 £
Bank borrowings	1,945	10,308

Current loans and borrowings

	2024 £	2023 £
Bank borrowings	10,080	10,080

Rebirth Capital Ltd

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

10	Related party transactions

Transactions with the director

2024	At 1 January 2024 £	At 31 December 2024 £
Mr J Gilchrist
Balance owed to the director	(4,620)	(4,620)