REGISTERED NUMBER: 10714801 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

APPRAISE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

F Liotti

REGISTERED OFFICE:

Flat 2

90 Marylebone High Street

London

W1U 4QZ

REGISTERED NUMBER:

10714801 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

Black Country House

Rounds Green Road

Oldbury

West Midlands

B69 2DG

FIXED ASSETS

Tangible assets

4

4,550

7,250

CURRENT ASSETS

Debtors

5

149

459

Investments

6

262,998

549,289

Cash at bank

23,332

12,642

286,479

562,390

CREDITORS

Amounts falling due within one year

7

253,517

480,617

NET CURRENT ASSETS

32,962

81,773

TOTAL ASSETS LESS CURRENT LIABILITIES

37,512

89,023

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

37,412

88,923

37,512

89,023

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 July 2026 and were signed by:

F Liotti - Director

1.	STATUTORY INFORMATION

Appraise Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover comprises income from the provision of consultancy services and investment income, including interest and dividends.

Revenue arising from consultancy income is recognised as services are provided by reference to the percentage of completion method. Interest receivable is recognised on an accruals basis. Dividend income is recognised when the shareholder’s right to receive payment is established.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Office equipment

-

20% on cost

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

Short term debtors are measured at transaction price, less any impairment.

Short term creditors are measured at the transaction price.

Current asset investments

Current asset investments comprise listed and unlisted equity investments held for short-term purposes. These are measured at fair value at each reporting date, with changes in fair value recognised in the profit and loss account.

Fair value is determined based on valuations provided by the company’s investment broker, which reflect quoted market prices for listed investments and reliable fair value measurement techniques for unlisted investments.

Going concern

The company has cash resources and has no requirement for external funding. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. They continue to believe the going concern basis of accounting appropriate in preparing the annual financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Office

fittings

equipment

Totals

£

£

£

Cost

At 1 January 2025

and 31 December 2025

5,641

9,454

15,095

Depreciation

At 1 January 2025

1,653

6,192

7,845

Charge for year

997

1,703

2,700

At 31 December 2025

2,650

7,895

10,545

Net book value

At 31 December 2025

2,991

1,559

4,550

At 31 December 2024

3,988

3,262

7,250

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

149

459

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Listed investments

253,775

535,434

Unlisted investments

9,223

13,855

262,998

549,289

Market value of listed investments at 31 December 2025 - £ 253,775 (2024 - £ 535,434 ).

The change in market value of current asset investments is recognised in the income statement.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

2,283

-

Other creditors

251,234

480,617

253,517

480,617