Reboot International Limited - Filleted accounts

Registered number

07216719

Reboot International Limited

Filleted Accounts

31 May 2025

Reboot International Limited
Registered number:		07216719
Balance Sheet
as at 31 May 2025

Notes			2025			2024
DKK				DKK
Fixed assets
Tangible assets	4		110,172			134,657
Investments	5		19,756,739			18,909,193
			19,866,911			19,043,850

Current assets
Debtors	6	50,000			213,899
Cash at bank and in hand		86			20,342
		50,086			234,241

Creditors: amounts falling due within one year	7	(541,965)			(490,547)

Net current liabilities			(491,879)			(256,306)

Total assets less current liabilities			19,375,032			18,787,544

Creditors: amounts falling due after more than one year	8		(5,995,864)			(12,336,864)



Net assets			13,379,168			6,450,680

Capital and reserves
Called up share capital			6,342,750			1,750
Share premium			4,977,081			4,977,081
Profit and loss account			2,059,337			1,471,849

Shareholders' funds			13,379,168			6,450,680

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




K R Pedersen
Director
Approved by the board on 30 September 2025

Reboot International Limited
Notes to the Accounts
for the year ended 31 May 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	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.

	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.

	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.

	Foreign currency translation
	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.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		0		0


3	Intangible fixed assets				DKK
	Goodwill:

	Cost
	At 1 June 2024				3,012,745
	At 31 May 2025				3,012,745

	Amortisation
	At 1 June 2024				3,012,745
	At 31 May 2025				3,012,745

	Net book value
	At 31 May 2025				-




4	Tangible fixed assets
					Plant and machinery etc
DKK
	Cost
	At 1 June 2024				283,801
	At 31 May 2025				283,801

	Depreciation
	At 1 June 2024				149,144
	Charge for the year				24,485
	At 31 May 2025				173,629

	Net book value
	At 31 May 2025				110,172
	At 31 May 2024				134,657


5	Investments

Other
investments
DKK
	Cost
	At 1 June 2024				18,909,193
	Additions				181,574
	Revaluation				830,807
	Disposals				(164,835)

	At 31 May 2025				19,756,739


6	Debtors		2025		2024
DKK				DKK

	Trade debtors		50,000		85,363
	Amounts owed by group undertakings and undertakings in which the company has a participating interest		-		90,600
	Other debtors		-		37,936
			50,000		213,899


7	Creditors: amounts falling due within one year		2025		2024
DKK				DKK

	Trade creditors		18,102		53,351
	Amounts owed to group undertakings and undertakings in which the company has a participating interest		115,916		207,483
	Other creditors		407,947		229,713
			541,965		490,547


8	Creditors: amounts falling due after one year		2025		2024
DKK				DKK

	Amounts owed to group undertakings and undertakings in which the company has a participating interest		5,995,864		12,336,864


9	Events after the reporting date

	In September 2025 the company issued further new Deferred shares to raise an additional DKK 5.99 million.


10	Other information

	Reboot International Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Floor 8
	71 Queen Victoria Street
	London
	EC4V 4AY