REGISTERED NUMBER: 03503402 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

REALITY GLOBAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

9

DIRECTORS:

T J Potter

J A Potter

SECRETARY:

T J Potter

REGISTERED OFFICE:

Suite 5

Kingfisher Court

Bellbrook Industrial Estate

Uckfield

East Sussex

TN22 1QQ

REGISTERED NUMBER:

03503402 (England and Wales)

ACCOUNTANTS:

BSR Bespoke Chartered Accountants

Linden House

Linden Close

Tunbridge Wells

Kent

TN4 8HH

FIXED ASSETS

Intangible assets

4

12,729

14,851

Tangible assets

5

58,676

64,445

Investments

6

42,532

199,695

113,937

278,991

CURRENT ASSETS

Debtors

7

492,967

458,007

Cash at bank and in hand

568,254

820,619

1,061,221

1,278,626

CREDITORS

Amounts falling due within one year

8

287,659

326,240

NET CURRENT ASSETS

773,562

952,386

TOTAL ASSETS LESS CURRENT LIABILITIES

887,499

1,231,377

CAPITAL AND RESERVES

Called up share capital

60

60

Retained earnings

887,439

1,231,317

SHAREHOLDERS' FUNDS

887,499

1,231,377

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 3 December 2025 and were signed on its behalf by:

T J Potter - Director

J A Potter - Director

1.	STATUTORY INFORMATION

Reality Global 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.

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

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.

Significant judgements and estimates

Judgement has been used in estimating useful economic lives and in using residual values for calculating depreciation.

Turnover

Revenue is recognised when it is probable that future economic benefits will flow to the company from the provision of contracts for the sale of services and is measured as the fair value of consideration which the company expects to receive from those transactions. Revenue is recognised from the provision of services as the value of services provided is delivered to the customer. Where the normal criteria for the recognition of revenue are not met or are varied, then revenue is recognised at the point when control has passed to the customer which could be when legal title has passed to the customer or when the business has a right to payment such as on delivery or when cash payment has been made to the company.

When the outcome of a services contract can be estimated reliably, contract revenue and associated expenditure are recognised by reference to the stage of completion of the contract at the reporting date.

When the outcome of a services contract cannot be estimated reliably, contract revenue shall only be recognised to the extent of the amount of associated expenditure incurred and it is probable that the contract revenue will be recoverable.

Provision will be made for all losses arising from a services contract where it is probable that current and future contract expenditure exceeds contract revenue.

Revenue is recognised net of returns and of trade discounts and is shown exclusive of value added tax.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Domain names are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on reducing balance

Plant and machinery

-

20% on reducing balance

Financial instruments

The company enters into basic financial instruments that give rise to financial assets and financial liabilities including trade and other debtors, trade and other creditors, bank account balances, bank loans and other loans and borrowings and investments in certain non puttable and non convertible equity instruments.

Debt instruments which are not payable or receivable within one year are initially accounted for at the transaction price and are subsequently accounted for at amortised cost using the effective interest method. Debt instruments payable and receivable within one year are measured at their undiscounted cash amounts. Where the debt instruments are treated as a financing transaction, then the financial asset or liability is measured at the present value of future cash flows based on a market rate of interest. Debt instruments which are treated as financial assets and accounted for at amortised cost are also assessed for impairment.

Equity instruments are initially accounted for at transaction price. They are subsequently accounted for at cost unless they can be accounted for at fair value based on a readily available market price or fair value. Equity instruments which are treated as financial assets and accounted for at cost are also assessed for impairment.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Investment in coins

Investments in Royal Mint coins are initially measured at cost. After initial recognition, the investment is measured at fair value with movements in fair value recognised in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Domain

names

£

COST

At 1 April 2024

and 31 March 2025

21,217

AMORTISATION

At 1 April 2024

6,366

Amortisation for year

2,122

At 31 March 2025

8,488

NET BOOK VALUE

At 31 March 2025

12,729

At 31 March 2024

14,851

5.	TANGIBLE FIXED ASSETS

Improvem-

Fixtures

ents to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

10,826

99,985

24,049

69,924

204,784

Additions

-

-

1,897

7,977

9,874

Disposals

-

-

-

(3,007

)

(3,007

)

At 31 March 2025

10,826

99,985

25,946

74,894

211,651

DEPRECIATION

At 1 April 2024

10,065

96,117

6,107

28,050

140,339

Charge for year

76

789

3,973

9,772

14,610

Eliminated on disposal

-

-

-

(1,974

)

(1,974

)

At 31 March 2025

10,141

96,906

10,080

35,848

152,975

NET BOOK VALUE

At 31 March 2025

685

3,079

15,866

39,046

58,676

At 31 March 2024

761

3,868

17,942

41,874

64,445

6.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.3.25

31.3.24

£

£

Other investments

42,532

199,695

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

105,054

152,483

Amounts due from associates

201,021

201,021

Other debtors

186,892

104,503

492,967

458,007

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

9,522

6,630

Taxation and social security

252,059

287,860

Other creditors

26,078

31,750

287,659

326,240

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.25

31.3.24

£

£

Within one year

26,967

22,917

Between one and five years

36,401

63,368

63,368

86,285

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

T J Potter

Balance outstanding at start of year

29,552

26,599

Amounts advanced

700

3,290

Amounts repaid

(312

)

(337

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

29,940

29,552

J A Potter

Balance outstanding at start of year

37,001

33,263

Amounts advanced

269,090

254,050

Amounts repaid

(190,312

)

(250,312

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

115,779

37,001

Interest is charged on all loans to directors at the official rate of interest.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Reality Global Limited for the year ended 31 March 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Reality Global Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Reality Global Limited and state those matters that we have agreed to state to the Board of Directors of Reality Global Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Reality Global Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Reality Global Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Reality Global Limited. You consider that Reality Global Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Reality Global Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

BSR Bespoke Chartered Accountants

Linden House

Linden Close

Tunbridge Wells

Kent

TN4 8HH

3 December 2025