Plusvalue 09759793 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is Consultancy Digita Accounts Production Advanced 6.30.9574.0 true 09759793 2025-01-01 2025-12-31 09759793 2025-12-31 09759793 core:CurrentFinancialInstruments 2025-12-31 09759793 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 09759793 bus:SmallEntities 2025-01-01 2025-12-31 09759793 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 09759793 bus:FilletedAccounts 2025-01-01 2025-12-31 09759793 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09759793 bus:RegisteredOffice 2025-01-01 2025-12-31 09759793 bus:Director1 2025-01-01 2025-12-31 09759793 bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 09759793 bus:Agent1 2025-01-01 2025-12-31 09759793 countries:England 2025-01-01 2025-12-31 09759793 2024-01-01 2024-12-31 09759793 2024-12-31 09759793 core:CurrentFinancialInstruments 2024-12-31 09759793 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 iso4217:GBP xbrli:pure

Registrar

Registration number: 09759793

Plusvalue
(A company limited by guarantee)
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

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Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 4

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Company Information

Directors | F Addarii

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

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

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(Registration number: 09759793)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 4 | 30,024 | 21,386
Creditors: Amounts falling due within one year | 5 | (8,638) | -
Net assets |  | 21,386 | 21,386
Reserves |  |  |
Surplus/(deficit) reserve |  | 21,386 | 21,386
Surplus |  | 21,386 | 21,386

For the financial year ended 31 December 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 accounts for the year in question in accordance with section 476; and
• | The director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 9 June 2026

F Addarii
Director

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

1 | General information

The company is a company limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.
The company is considered to be a public benefit entity.

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

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 Sterling (£), which is the company's functional currency.

Foreign currency transactions and balances

Transactions in foreign currencies are recorded at the exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the closing rates at the balance sheet date. All exchange differences are included in the income and expenditure account.

Tax

The company is a not for profit organisation and as such, the directors expect there to be no taxable income and consequently no Corporation Tax has been provided for.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Debtors

| 2025 £ | 2024 £
Amounts owed by group undertakings | 21,386 | 21,386
Accrued income | 8,638 | -
| 30,024 | 21,386

Plusvalue

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

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 8,638 | -