Registration number: 13347536

Resustain Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Resustain Limited

Company Information

Directors

Mr A H Amies Mr P A Rossi Mr R W Myers

Registered office

101 New Cavendish Street 1st Floor South London United Kingdom W1W 6XH

Accountants

Thompson Jenner LLP Chartered Accountants 28 Alexandra Terrace Exmouth Devon EX8 1BD

Resustain Limited

(Registration number: 13347536)
Balance Sheet as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	5	632,779	735,413
Tangible assets	6	10,902	22,905
		643,681	758,318
Current assets
Debtors	7	61,454	148,208
Cash at bank and in hand		19,537	251,150
		80,991	399,358
Creditors: Amounts falling due within one year	8	(217,774)	(121,818)
Net current (liabilities)/assets		(136,783)	277,540
Net assets		506,898	1,035,858
Capital and reserves
Called up share capital		7	7
Share premium reserve		4,121,499	3,628,599
Retained earnings		(3,614,608)	(2,592,748)
Shareholders' funds		506,898	1,035,858

For the financial year ending 30 June 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.

Resustain Limited

(Registration number: 13347536)
Balance Sheet as at 30 June 2025

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 26 June 2026 and signed on its behalf by:
 

......................................... Mr P A Rossi Director

......................................... Mr R W Myers Director

Resustain Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1	General information

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

The address of its registered office is:
101 New Cavendish Street
1st Floor South
London
United Kingdom
W1W 6XH

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 except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/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.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Resustain Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, 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.

Deferred income 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 income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

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

Asset class	Depreciation method and rate
Office equipment	Straight line over 3 years

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
Development costs, website and brand development	Straight line over 5 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

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

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Resustain Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable 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.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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 5 (2024 - 9).

Resustain Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4	Loss before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	24,761	21,521
Amortisation expense	297,461	258,296

Resustain Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

5	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 July 2024	1,291,478	1,291,478
Additions acquired separately	194,827	194,827
At 30 June 2025	1,486,305	1,486,305
Amortisation
At 1 July 2024	556,065	556,065
Amortisation charge	297,461	297,461
At 30 June 2025	853,526	853,526
Carrying amount
At 30 June 2025	632,779	632,779
At 30 June 2024	735,413	735,413

6	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 July 2024	64,562	64,562
Additions	12,758	12,758
At 30 June 2025	77,320	77,320
Depreciation
At 1 July 2024	41,657	41,657
Charge for the year	24,761	24,761
At 30 June 2025	66,418	66,418
Carrying amount
At 30 June 2025	10,902	10,902
At 30 June 2024	22,905	22,905

Resustain Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

7

Debtors

	2025 £	2024 £
Trade debtors	46,731	97,145
Other debtors	-	15,913
Prepayments and accrued income	14,723	35,150
Total current trade and other debtors	61,454	148,208

8

Creditors

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	-	267
Trade creditors		71,773	19,344
Taxation and social security		72,197	27,424
Other creditors		1,761	3,375
Accrued expenses		10,891	7,404
Deferred income		61,152	64,004
		217,774	121,818

9	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Bank overdrafts	-	267