IRIS Accounts Production v26.1.10.61 SC763152 director 1.4.25 31.3.26 31.3.26 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC763152 2025-03-31 SC763152 2026-03-31 SC763152 2025-04-01 2026-03-31 SC763152 2024-03-31 SC763152 2024-04-01 2025-03-31 SC763152 2025-03-31 SC763152 ns15:Scotland 2025-04-01 2026-03-31 SC763152 ns14:PoundSterling 2025-04-01 2026-03-31 SC763152 ns10:Director1 2025-04-01 2026-03-31 SC763152 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC763152 ns10:SmallEntities 2025-04-01 2026-03-31 SC763152 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC763152 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 SC763152 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC763152 ns10:FullAccounts 2025-04-01 2026-03-31 SC763152 ns5:CurrentFinancialInstruments 2026-03-31 SC763152 ns5:CurrentFinancialInstruments 2025-03-31 SC763152 ns5:ShareCapital 2026-03-31 SC763152 ns5:ShareCapital 2025-03-31 SC763152 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 SC763152 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC763152 ns10:RegisteredOffice 2025-04-01 2026-03-31 SC763152 1 2025-04-01 2026-03-31 SC763152 ns5:ComputerEquipment 2025-04-01 2026-03-31 SC763152 ns5:ComputerEquipment 2025-03-31 SC763152 ns5:ComputerEquipment 2026-03-31 SC763152 ns5:ComputerEquipment 2025-03-31 SC763152 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 SC763152 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 SC763152 ns5:AfterOneYear ns5:Non-currentFinancialInstruments 2026-03-31 SC763152 ns5:AfterOneYear ns5:Non-currentFinancialInstruments 2025-03-31

REGISTERED NUMBER: SC763152 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Revops Works Ltd.

Revops Works Ltd. (Registered number: SC763152)

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

Revops Works Ltd. (Registered number: SC763152)

Balance Sheet

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,436 |  | 1,926 |  |

CURRENT ASSETS

Debtors | 5 | 550,578 |  | 252,969 |  |

Cash at bank | 204,861 |  | 374,365 |  |

755,439 |  | 627,334 |  |

CREDITORS

Amounts falling due within one year | 6 | 82,047 |  | 129,436 |  |

NET CURRENT ASSETS | 673,392 |  | 497,898 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 674,828 |  | 499,824 |  |

PROVISIONS FOR LIABILITIES | 359 |  | 481 |  |

NET ASSETS | 674,469 |  | 499,343 |  |

CAPITAL AND RESERVES

Called up share capital | 4 |  | 4 |  |

Retained earnings | 674,465 |  | 499,339 |  |

SHAREHOLDERS' FUNDS | 674,469 |  | 499,343 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 30 June 2026 and were signed by:

Mr. Alexandru Enache - Director

Revops Works Ltd. (Registered number: SC763152)

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Revops Works Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

| Registered number: | SC763152

| Registered office: | Flat 3/1

| 4 Festival Court

| Glasgow

| G51 1BA

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.

| Critical accounting 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Computer equipment | - | 20% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Trade debtors

| Trade debtors are amounts due from customers for sales in the ordinary course of business.

| Trade debtors are recognised at the transaction price.

| Trade debtors are reviewed on an annual basis and any bad debts are adjusted accordingly through

| the profit and loss account.

Revops Works Ltd. (Registered number: SC763152)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Trade creditors

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary

| course of business from suppliers.

| Trade creditors are recognised at the transaction price.

| 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.

| Cash and cash equivalents

| Cash and cash equivalents comprise cash on hand and call deposits.

| Dividends

| Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 2,451 |  |

| DEPRECIATION

| At 1 April 2025 | 525 |  |

| Charge for year | 490 |  |

| At 31 March 2026 | 1,015 |  |

| NET BOOK VALUE

| At 31 March 2026 | 1,436 |  |

| At 31 March 2025 | 1,926 |  |

5. | DEBTORS

2026 | 2025 |

£ | £ |

| Amounts falling due within one year:

| Other debtors | 21,578 |  | 2,969 |  |

Revops Works Ltd. (Registered number: SC763152)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

5. | DEBTORS - continued

2026 | 2025 |

£ | £ |

| Amounts falling due after more than one year:

| Other debtors | 529,000 |  | 250,000 |  |

| Aggregate amounts | 550,578 |  | 252,969 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade creditors | 200 |  | - |  |

| Taxation and social security | 80,897 |  | 127,503 |  |

| Other creditors | 950 |  | 1,933 |  |

82,047 |  | 129,436 |  |

7. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr. Alexandru Enache.

8. | RELATED PARTY DISCLOSURES

| At the balance sheet date the company was owed £529,000 (2025: £250,000) by a related party, AE Invest Ltd. There are no terms for repayment of this loan and interest is not being charged, the loan is repayable on demand.

| At the balance sheet date, the company was owed £19,793 from Mr A Enache, director (2025: £1,035 owed to Mr A Enache). This loan is repaid shortly after the period end and interest has been charged at a market rate.