Rezest Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC706414

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		973		-

			973		-
CURRENT ASSETS
Debtors	5	-		150

		-		150
Creditors: Amounts Falling Due Within One Year	6	(19,133 )		(16,174 )

NET CURRENT ASSETS (LIABILITIES)			(19,133 )		(16,024 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(18,160 )		(16,024 )

NET LIABILITIES			(18,160 )		(16,024 )

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			(18,161 )		(16,025 )

SHAREHOLDERS' FUNDS			(18,160)		(16,024)

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Rezest Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Dr V A Pringle

20 May 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Rezest Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC706414 . The registered office is 4 Station Road, Kerslands, Glasgow, G62 8AB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The director has carried out an assessment of the going concern position of the Company and with her continued support, the director has concluded that they have a reasonable expectation that the Company has adequate access to resources to continue as a going concern for a period of at least 12 months. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33.33% Straight line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 September 2024	-
Additions	1,061

As at 31 August 2025	1,061

Depreciation
As at 1 September 2024	-
Provided during the period	88

As at 31 August 2025	88

Net Book Value
As at 31 August 2025	973

As at 1 September 2024	-

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Rezest Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	-	150

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals and deferred income	479	479
Director's loan account	18,654	15,695

	19,133	16,174

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

8. Related Party Transactions

As at 31 August 2025, the amount owed to Dr V A Pringle by the company was £18,654 (2024: £15,695 ).

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