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Registrar

Registration number: 11281813

PlusValue Advisory Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

PlusValue Advisory Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8

PlusValue Advisory Limited

Company Information

Directors | F Addarii D Carnevali N M Almeida

Registered office | 9 Perseverance Works Kingsland Road London England E2 8DD

Solicitors | Bates Wells Braithwaite 10 Queen Street Place London EC4R 1BE

Accountants | Lambert Chapman LLP Chartered accountants 3 Warners Mill Silks Way Braintree Essex CM7 3GB

PlusValue Advisory Limited

(Registration number: 11281813)
Balance Sheet as at 31 December 2025

| Note | 2025 € | 2024 €
Fixed assets |  |  |
Intangible assets | 4 | 1,596 | 1,804
Tangible assets | 5 | - | 355
Investments | 6 | 60,000 | 60,000
|  | 61,596 | 62,159
Current assets |  |  |
Debtors | 7 | 388,515 | 223,105
Cash at bank and in hand |  | 150,523 | 294,149
|  | 539,038 | 517,254
Creditors: Amounts falling due within one year | 8 | (94,523) | (96,435)
Net current assets |  | 444,515 | 420,819
Total assets less current liabilities |  | 506,111 | 482,978
Provisions for liabilities |  | - | (540)
Net assets |  | 506,111 | 482,438
Capital and reserves |  |  |
Called up share capital | 9 | 9,138 | 9,138
Capital redemption reserve |  | 1,382 | 1,382
Retained earnings |  | 495,591 | 471,918
Shareholders' funds |  | 506,111 | 482,438

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 5 June 2026 and signed on its behalf by:

F Addarii
Director

PlusValue Advisory Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is: 9 Perseverance Works, Kingsland Road, London, E2 8DD, England.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.
These financial statements are presented in Euros (€), which is the company's functional currency.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of consultancy services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the company's activities.

Tax

Current Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

PlusValue Advisory Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Depreciation

Depreciation is charged so as to write off the cost or valuation of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 33% Straight Line
Corporate clothing | 50% Straight Line

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.
Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.
Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Trademarks | 10% Straight Line

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand.

Trade debtors

Trade debtors are amounts due from customers for consultancy services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Share capital

Ordinary shares are classified as equity.

PlusValue Advisory Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Intangible assets

| Trademarks, patents and licenses € | Total €
Cost or valuation
At 1 January 2025 | 2,082 | 2,082
At 31 December 2025 | 2,082 | 2,082
Amortisation
At 1 January 2025 | 278 | 278
Amortisation charge | 208 | 208
At 31 December 2025 | 486 | 486
Carrying amount
At 31 December 2025 | 1,596 | 1,596
At 31 December 2024 | 1,804 | 1,804

PlusValue Advisory Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5 | Tangible assets

| Office equipment € | Corporate clothing € | Total €
Cost or valuation
At 1 January 2025 | 7,115 | 2,420 | 9,535
Disposals | (7,115) | (2,420) | (9,535)
At 31 December 2025 | - | - | -
Depreciation
At 1 January 2025 | 6,809 | 2,371 | 9,180
Charge for the year | 175 | 19 | 194
Eliminated on disposal | (6,984) | (2,390) | (9,374)
At 31 December 2025 | - | - | -
Carrying amount
At 31 December 2025 | - | - | -
At 31 December 2024 | 306 | 49 | 355

6 | Investments

| 2025 € | 2024 €
Investments in subsidiaries | 60,000 | 60,000

Subsidiaries | €
Cost or valuation
At 1 January 2025 | 60,000
Provision
Carrying amount
At 31 December 2025 | 60,000
At 31 December 2024 | 60,000

PlusValue Advisory Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Plusvalue Italy S.R.L. Benefit Company | Milano (MI) Corso Monforte 41 CAP 20122 Italy | Ordinary shares | 100% | 100%

7 | Debtors

| 2025 € | 2024 €
Amounts owed from group undertakings | 49,733 | -
Prepayments and accrued income | 323,719 | 209,359
Other debtors | 15,063 | 13,746
| 388,515 | 223,105

Debtors include amounts owed from group undertakings, whilst these are due on demand, it is unlikely that they will be repaid in full during the next year.

8 | Creditors

Creditors: amounts falling due within one year

| 2025 € | 2024 €
Due within one year |  |
Trade creditors | 19,380 | 7,474
Amounts owed to group undertakings | - | 25,267
Taxation and social security | 15,803 | 34,258
Accruals and deferred income | 50,808 | 19,785
Other creditors | 8,532 | 9,651
| 94,523 | 96,435

Creditors include amounts owed to group undertakings, whilst these are due on demand, it is unlikely that they will be repaid in full during the next year.

PlusValue Advisory Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

9 | Share capital

Allotted, called up fully unpaid shares

| 2025 | 2024
| No. | € | No. | €
Ordinary shares of €53.44 (£40) each | 171 | 9,138 | 171 | 9,138

10 | Reserves

The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:

| Retained earnings € | Total €
Foreign currency translation gains/losses | 50 | 50