Company Registration No. 13991850 (England and Wales)
Revalue Nature Ltd
Unaudited accounts
for the period from 1 April 2025 to 31 December 2025
Revalue Nature Ltd
Unaudited accounts
Contents
Revalue Nature Ltd
Company Information
for the period from 1 April 2025 to 31 December 2025
Directors
Stuart Rowland
Morten Rosse
James Everett
Alan Kelley
Laura Sekula
Company Number
13991850 (England and Wales)
Registered Office
3rd Floor, 86-90 Paul Street
London
EC2A 4NE
United Kingdom
Accountants
The Accountancy Cloud
Level 5a
Maple House
149 Tottenham Court Road
London
W1T 7NF
Revalue Nature Ltd
Statement of financial position
as at 31 December 2025
Tangible assets
34,088
50,284
Investments
522,620
522,620
Debtors
1,930,845
1,680,166
Cash at bank and in hand
3,110,279
2,171,925
Creditors: amounts falling due within one year
(2,653,111)
(1,968,349)
Net current assets
2,388,013
1,883,742
Net assets
2,944,721
2,456,646
Called up share capital
33
33
Share premium
8,562,647
8,562,569
Capital contribution reserve
3,206,869
-
Profit and loss account
(8,824,828)
(6,105,956)
Shareholders' funds
2,944,721
2,456,646
For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 15 July 2026 and were signed on its behalf by
Stuart Rowland
Director
Company Registration No. 13991850
Revalue Nature Ltd
Notes to the Accounts
for the period from 1 April 2025 to 31 December 2025
Revalue Nature Ltd is a private company, limited by shares, registered in England and Wales, registration number 13991850. The registered office is 3rd Floor, 86-90 Paul Street, London, EC2A 4NE, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. The Company therefore continues to adopt the going concern basis in preparing its financial statements.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. Income received in advance of the provision of services is recognised as deferred income and released to profit or loss in the period in which the related services are provided.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
3 years
Expenditure on research and development is written off in the year in which it is incurred.
Research and development tax credit
During the financial year, Revalue Nature Ltd received tax credits for qualifying research and development expenditure under the Research and Development tax relief scheme. These are presented as tax repayments in the Statement of Profit or Loss in line with disclosure requirements under FRS 102.
Revalue Nature Ltd
Notes to the Accounts
for the period from 1 April 2025 to 31 December 2025
Basic financial assets, including trade and other debtors and cash and bank balances, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method, less any impairment.
Basic financial liabilities, including trade and other creditors and borrowings, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method.
Investments in subsidiaries
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Impairment losses are included in the profit and loss account.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Amounts received under Simple Agreements for Future Equity ("SAFE") are recognised within equity where the terms of the agreement do not create a contractual obligation for the company to deliver cash or another financial asset. Amounts received are recognised as capital contributions until conversion into equity shares or other settlement in accordance with the agreement terms.
During the year, several errors were identified in the prior year's financial statements, requiring several restatements.
The first is a timing difference relating to recognition of research and development tax credits, resulting in the following restatement on the balance sheet at 31 March 2025:
Accrued income and prepayments increased by £427,523, from £871,285 to £1,298,808.
Accruals increased by £51,303, from £44,102 to £95,405.
The second relates to incorrect recognition of investment impairment, resulting in the following restatement on the balance sheet at 31 March 2025:
Investments increased by £103,811, from £418,809 to £522,620.
The effect of the restatement on the profit and loss for the year ended 31 March 2025 was as follows:
Loss for the year decreased by £306,068, from (£4,325,919) to (£4,019,851).
Profit and loss account increased by £480,031, from (£6,585,987) to (£6,105,956).
Revalue Nature Ltd
Notes to the Accounts
for the period from 1 April 2025 to 31 December 2025
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2025
20,619
57,220
77,839
At 31 December 2025
20,619
62,324
82,943
At 1 April 2025
1,639
25,916
27,555
Charge for the period
7,442
13,858
21,300
At 31 December 2025
9,081
39,774
48,855
At 31 December 2025
11,538
22,550
34,088
At 31 March 2025
18,980
31,304
50,284
5
Investments
Subsidiary undertakings
Valuation at 1 April 2025
522,620
Valuation at 31 December 2025
522,620
6
Debtors
31/12/2025
31/03/2025
Amounts falling due within one year
Trade debtors
724,760
271,803
Accrued income and prepayments
1,128,167
1,298,808
Other debtors
60,121
73,750
7
Creditors: amounts falling due within one year
31/12/2025
31/03/2025
Trade creditors
12,814
31,306
Taxes and social security
61,638
72,229
Other creditors
4,978
6,922
Deferred income
2,485,789
1,762,487
8
Average number of employees
During the period the average number of employees was 23 (31/03/2025: 27).