REGISTERED NUMBER: 14267592 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

RESU METALS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S R Resu

REGISTERED OFFICE:

Regus House

Malthouse Avenue

Cardiff Gate Business Park

Cardiff

CF23 8RU

REGISTERED NUMBER:

14267592 (England and Wales)

ACCOUNTANTS:

Hayvenhursts

Fairway House

Links Business Park

St Mellons

Cardiff

CF3 0LT

FIXED ASSETS

Tangible assets

4

1,855

1,805

CURRENT ASSETS

Debtors

5

127,813

90,591

Cash at bank and in hand

114,069

100,034

241,882

190,625

CREDITORS

Amounts falling due within one year

6

(178,249

)

(90,814

)

NET CURRENT ASSETS

63,633

99,811

TOTAL ASSETS LESS CURRENT LIABILITIES

65,488

101,616

CREDITORS

Amounts falling due after more than one year

7

(29,044

)

-

NET ASSETS

36,444

101,616

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

36,344

101,516

SHAREHOLDERS' FUNDS

36,444

101,616

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

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

The director acknowledges his 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 director and authorised for issue on 21 May 2026 and were signed by:

S R Resu - Director

1.	STATUTORY INFORMATION

RESU Metals 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

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 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 September 2024

1,850

299

2,149

Additions

-

666

666

At 31 August 2025

1,850

965

2,815

DEPRECIATION

At 1 September 2024

270

74

344

Charge for year

395

221

616

At 31 August 2025

665

295

960

NET BOOK VALUE

At 31 August 2025

1,185

670

1,855

At 31 August 2024

1,580

225

1,805

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

88,499

62,028

Other debtors

39,314

28,563

127,813

90,591

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

44,776

924

Trade creditors

102,726

55,979

Tax

6,120

17,201

Social security and other taxes

294

142

Other creditors

2,813

-

Directors' current accounts

21,020

16,068

Accrued expenses

500

500

178,249

90,814

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

6,268

-

Bank loans - 2-5 years

22,776

-

29,044

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdraft

39,138

-

Bank loans

34,682

-

73,820

-

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

As at 31st August 2025 the company owes Mr S. Resu £21,020 (2024 - £5,568) which is interest free and repayable on demand.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr S. Resu by virtue of owning 100% of the equity.