Realvalue Capital Limited - Filleted accounts

Registered number

09264151

Realvalue Capital Limited

Filleted Accounts

31 December 2025

Realvalue Capital Limited
Registered number:		09264151
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Current assets
Debtors	4	1,258			-
Investments held as current assets	5	656,782			617,945
Cash at bank and in hand		19,434			80,234
		677,474			698,179

Creditors: amounts falling due within one year	6	(717,659)			(716,676)

Net current liabilities			(40,185)			(18,497)

Net liabilities			(40,185)			(18,497)

Capital and reserves
Called up share capital			100			100
Revaluation reserve	7		846			-
Profit and loss account			(41,131)			(18,597)

Shareholder's funds			(40,185)			(18,497)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr R Maseri
Director
Approved by the board on 28 July 2026

Realvalue Capital Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2	Going concern

	The company has an excess of liabilities over assets at 31st December 2025 and the company's ability to continue trading is dependant on the full support of the company's director and shareholder. The directors consider that the company will continue to trade for the foreseeable future and accordingly the financial statements are prepared on a going concern basis.

3	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	0		0


4	Debtors	2025		2024
£			£

	Prepayments	1,258		-


5	Investments held as current assets	2025		2024
£			£
	Fair value
	Listed investments	656,782		617,945



6	Creditors: amounts falling due within one year	2025		2024
£			£

	Amounts owed to group undertakings and undertakings in which the company has a participating interest	714,755		714,448
	Other creditors	2,904		2,228
		717,659		716,676


7	Revaluation reserve	2025		2024
£			£

	At 1 January 2025	-		(3,141)
	Gain on revaluation of investments	846		3,141

	At 31 December 2025	846		-


8	Other information

	Realvalue Capital Limited is a private company limited by shares and incorporated in England. Its registered office is:

	34 Croydon Road
	Caterham
	Surrey
	CR3 6QB