REGISTERED NUMBER: 14176059 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

REALITY GROUP LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

T J Potter

J A Potter

REGISTERED OFFICE:

Suite 5 Kingfisher Court

Bellbrook Industrial Estate

Uckfield

East Sussex

TN22 1QQ

REGISTERED NUMBER:

14176059 (England and Wales)

ACCOUNTANTS:

BSR Bespoke Chartered Accountants

Linden House

Linden Close

Tunbridge Wells

Kent

TN4 8HH

FIXED ASSETS

Intangible assets

4

21,562

-

Investments

5

343,288

60

364,850

60

CURRENT ASSETS

Cash at bank

266,317

202,366

CREDITORS

Amounts falling due within one year

6

204,486

201,559

NET CURRENT ASSETS

61,831

807

TOTAL ASSETS LESS CURRENT LIABILITIES

426,681

867

CAPITAL AND RESERVES

Called up share capital

60

60

Retained earnings

426,621

807

426,681

867

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 Group Ltd 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 as modified by the revaluation of certain assets.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at fair market value. Intangible assets are not amortised over their expected useful life as this is expected to provide a true and fair view.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangib-

le assets

£

COST OR VALUATION

Additions

30,997

Disposals

(386

)

Revaluations

(9,049

)

At 31 March 2025

21,562

NET BOOK VALUE

At 31 March 2025

21,562

Cost or valuation at 31 March 2025 is represented by:

Other

intangib-

le assets

£

Valuation in 2025

(9,049

)

Cost

30,611

21,562

5.	FIXED ASSET INVESTMENTS

31.3.25

31.3.24

£

£

Shares in group undertakings

60

60

Other investments not loans

343,228

-

343,288

60

Additional information is as follows:

Shares in

group

Other

undertak-

investme-

ings

nts

Totals

£

£

£

COST OR VALUATION

At 1 April 2024

60

-

60

Additions

-

150,233

150,233

Revaluations

-

(11,240

)

(11,240

)

At 31 March 2025

60

138,993

139,053

NET BOOK VALUE

At 31 March 2025

60

138,993

139,053

At 31 March 2024

60

-

60

Cost or valuation at 31 March 2025 is represented by:

Shares in

group

Other

undertak-

investme-

ings

nts

Totals

£

£

£

Valuation in 2025

-

(11,240

)

(11,240

)

Cost

60

150,233

150,293

60

138,993

139,053

Investments (neither listed nor unlisted) were as follows:

31.3.25

31.3.24

£

£

Bullion

204,235

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed to group undertakings

201,021

201,022

Taxation and social security

1,665

297

Other creditors

1,800

240

204,486

201,559

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 Group Ltd for the year ended 31 March 2025 which comprise the Income Statement, 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 Group Ltd, 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 Group Ltd and state those matters that we have agreed to state to the Board of Directors of Reality Group Ltd, 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 Group Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Reality Group Ltd 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 Group Ltd. You consider that Reality Group Ltd 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 Group Ltd. 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