Realise Value Capital Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08115448

Realise Value Capital Ltd

Filleted Unaudited Financial Statements

31 December 2025

Realise Value Capital Ltd

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Intangible assets	5	898	1,346
Tangible assets	6	531	708
		-------	-------
		1,429	2,054

Current assets

Debtors	7	–	8,336
Cash at bank and in hand		1,459	1,076
		-------	-------
		1,459	9,412

Creditors: amounts falling due within one year	8	18,767		20,777
		--------		--------
Net current liabilities			17,308	11,365
			--------	--------
Total assets less current liabilities			( 15,879)	( 9,311)
			--------	-------
Net liabilities			( 15,879)	( 9,311)
			--------	-------

Realise Value Capital Ltd

Statement of Financial Position (continued)

31 December 2025

	2025		2024
Note	£	£	£

Capital and reserves

Called up share capital	15,000	15,000
Profit and loss account	( 30,879)	( 24,311)
	--------	--------
Shareholder deficit	( 15,879)	( 9,311)
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the 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.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

These financial statements were approved by the board of directors and authorised for issue on 30 June 2026 , and are signed on behalf of the board by:

Mr M Terrinoni
Director

Company registration number: 08115448

Realise Value Capital Ltd

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 40 Kimbolton Road, Bedford, MK40 2NR.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

Shareholders have funded the loss during the current financial year and have agreed to continue such funding for the foreseeable future. On this basis the director considers it appropriate to prepare financial statements on a going concern basis.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Software development	-	33% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Computer Equipment	-	25% reducing balance

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Intangible assets

	Development costs
	£
Cost
At 1 January 2025 and 31 December 2025	6,826
	-------
Amortisation
At 1 January 2025	5,480
Charge for the year	448
	-------
At 31 December 2025	5,928
	-------
Carrying amount
At 31 December 2025	898
	-------
At 31 December 2024	1,346
	-------

6. Tangible assets

	Equipment	Total
	£	£
Cost
At 1 January 2025 and 31 December 2025	938	938
	----	----
Depreciation
At 1 January 2025	230	230
Charge for the year	177	177
	----	----
At 31 December 2025	407	407
	----	----
Carrying amount
At 31 December 2025	531	531
	----	----
At 31 December 2024	708	708
	----	----

7. Debtors

	2025	2024
	£	£
Trade debtors	–	8,336
	----	-------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Social security and other taxes	345	1,081
Other creditors	18,422	19,696
	--------	--------
	18,767	20,777
	--------	--------