Company Registration No. 04613097 (England and Wales)
RM2 EMPLOYEE OWNERSHIP LIMITED
(FORMERLY THE RM2 PARTNERSHIP LIMITED)
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
TWP Accounting LLP
Chartered Accountants
The Old Rectory
Church Street
Weybridge
Surrey
KT13 8DE
RM2 EMPLOYEE OWNERSHIP LIMITED
(FORMERLY THE RM2 PARTNERSHIP LIMITED)
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
RM2 EMPLOYEE OWNERSHIP LIMITED
(FORMERLY THE RM2 PARTNERSHIP LIMITED)
Company Registration No. 04613097
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
3,951
6,370
Investments
4
102
102
4,053
6,472
Current assets
Debtors
5
263,813
1,072,321
Cash at bank and in hand
1,031,095
322,154
1,294,908
1,394,475
Creditors: amounts falling due within one year
6
(507,997)
(436,114)
Net current assets
786,911
958,361
Net assets
790,964
964,833
Capital and reserves
Called up share capital
7
100
100
Other reserves
(555,556)
(555,556)
Profit and loss reserves
1,346,420
1,520,289
Total equity
790,964
964,833

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

RM2 EMPLOYEE OWNERSHIP LIMITED
(FORMERLY THE RM2 PARTNERSHIP LIMITED)
Company Registration No. 04613097
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 4 August 2026 and are signed on its behalf by:
C L Parker
Director
RM2 EMPLOYEE OWNERSHIP LIMITED
(FORMERLY THE RM2 PARTNERSHIP LIMITED)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

RM2 Employee Ownership Limited is a private company limited by shares incorporated in England and Wales. The registered office is Sycamore House, 86-88 Coombe Road, New Malden, KT3 4QS.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
33% on cost and 25% on reducing balance
Computers
33% on cost and 25% on reducing balance
1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.5
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

RM2 EMPLOYEE OWNERSHIP LIMITED
(FORMERLY THE RM2 PARTNERSHIP LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
10
10
RM2 EMPLOYEE OWNERSHIP LIMITED
(FORMERLY THE RM2 PARTNERSHIP LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025
175,250
Additions
1,229
At 31 December 2025
176,479
Depreciation and impairment
At 1 January 2025
168,880
Depreciation charged in the year
3,648
At 31 December 2025
172,528
Carrying amount
At 31 December 2025
3,951
At 31 December 2024
6,370
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
102
102
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
201,134
183,064
Other debtors
62,679
889,257
263,813
1,072,321
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
21,524
31,129
Taxation and social security
133,215
114,084
Other creditors
353,258
290,901
507,997
436,114
RM2 EMPLOYEE OWNERSHIP LIMITED
(FORMERLY THE RM2 PARTNERSHIP LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of 1p each
10,000
10,000
100
100
8
Related party transactions

At the balance sheet date, the company was owed £32,644 (202 4 - £861,894) by RM2 Corporate Finance, a connected company.

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