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COMPANY REGISTRATION NUMBER: SC627495

Reditus Investments Limited

Filleted Unaudited Financial Statements

30 April 2025

Reditus Investments Limited

Financial Statements

Year ended 30 April 2025

Contents | Page

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2

Notes to the financial statements | 3

Reditus Investments Limited

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Reditus Investments Limited

Year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Reditus Investments Limited for the year ended 30 April 2025, which comprise the statement of financial position 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the director of Reditus Investments Limited. Our work has been undertaken solely to prepare for your approval the financial statements of Reditus Investments Limited and state those matters that we have agreed to state to you in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Reditus Investments Limited and its director for our work or for this report.
It is your duty to ensure that Reditus Investments 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 Reditus Investments Limited. You consider that Reditus Investments 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 Reditus Investments 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.
GILLILAND & COMPANY Chartered Accountants
216 West George Street Glasgow G2 2PQ
16 January 2026

Reditus Investments Limited

Statement of Financial Position

30 April 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Investments | 4 |  | 1 | 1

Current assets

Debtors | 5 | 1,313,754 |  | 1,348,359
Cash at bank and in hand | 239,051 |  | 62,448
| ------------ |  | ------------
| 1,552,805 |  | 1,410,807

Creditors: amounts falling due within one year | 6 | 28,168 |  | 14,034
| ------------ |  | ------------
Net current assets |  | 1,524,637 | 1,396,773
|  | ------------ | ------------
Total assets less current liabilities |  | 1,524,638 | 1,396,774
|  | ------------ | ------------
Net assets |  | 1,524,638 | 1,396,774
|  | ------------ | ------------

Capital and reserves

Called up share capital |  | 1 | 1
Profit and loss account |  | 1,524,637 | 1,396,773
|  | ------------ | ------------
Shareholders funds |  | 1,524,638 | 1,396,774
|  | ------------ | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 April 2025 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 financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 16 January 2026 , and are signed on behalf of the board by:

Mr T Nevin |
Director |

Company registration number: SC627495

Reditus Investments Limited

Notes to the Financial Statements

Year ended 30 April 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 216 West George Street, Glasgow, G2 2PQ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change of value.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
4. Investments

| Shares in group undertakings
| £
Cost |
At 1 May 2024 and 30 April 2025 | 1
| ----
Impairment |
At 1 May 2024 and 30 April 2025 | –
| ----

Carrying amount |
At 30 April 2025 | 1
| ----
At 30 April 2024 | 1
| ----

The company owns 90% of the share capital of Genus Communications Limited.
5. Debtors

| 2025 | 2024
| £ | £
Amounts owed by group undertakings and undertakings in which the company has a participating interest | – | 37,309
Other debtors | 1,313,754 | 1,311,050
| ------------ | ------------
| 1,313,754 | 1,348,359
| ------------ | ------------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 7,690 | –
Corporation tax | 18,366 | 12,586
Other creditors | 2,112 | 1,448
| -------- | --------
| 28,168 | 14,034
| -------- | --------