Company registration number 14056113 (England and Wales)
REVOLUTIONARY CONCEPTS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
PAGES FOR FILING WITH REGISTRAR
REVOLUTIONARY CONCEPTS LTD
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 5
REVOLUTIONARY CONCEPTS LTD
BALANCE SHEET
AS AT
30 APRIL 2026
30 April 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,066
3,304
Current assets
Debtors
4
73,479
33,369
Cash at bank and in hand
46,250
146,838
119,729
180,207
Creditors: amounts falling due within one year
5
(4,393)
(9,059)
Net current assets
115,336
171,148
Net assets
117,402
174,452
Capital and reserves
Called up share capital
15
14
Share premium account
434,143
260,113
Profit and loss reserves
(316,756)
(85,675)
Total equity
117,402
174,452

For the financial year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

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

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

The financial statements were approved by the board of directors and authorised for issue on 30 July 2026 and are signed on its behalf by:
J W Spain
Director
Company registration number 14056113 (England and Wales)
REVOLUTIONARY CONCEPTS LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 APRIL 2026
- 2 -
Share capital
Share premium account
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 May 2024
12
100,000
(55,051)
44,961
Year ended 30 April 2025:
Loss and total comprehensive income
-
-
(30,624)
(30,624)
Issue of share capital
2
160,113
-
160,115
Balance at 30 April 2025
14
260,113
(85,675)
174,452
Year ended 30 April 2026:
Loss and total comprehensive income
-
-
(231,081)
(231,081)
Issue of share capital
1
174,030
-
174,031
Balance at 30 April 2026
15
434,143
(316,756)
117,402
REVOLUTIONARY CONCEPTS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
- 3 -
1
Accounting policies
Company information

Revolutionary Concepts Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 1 Low Garth, Kendal, Cumbria, England, LA9 5NZ.

1.1
Basis of preparation

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.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

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

1.4
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:

Computers
33% on cost
1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

REVOLUTIONARY CONCEPTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
1
Accounting policies
(Continued)
- 4 -

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

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

2026
2025
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2025 and 30 April 2026
3,717
Depreciation and impairment
At 1 May 2025
413
Depreciation charged in the year
1,238
At 30 April 2026
1,651
Carrying amount
At 30 April 2026
2,066
At 30 April 2025
3,304
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Corporation tax recoverable
53,604
24,014
Other debtors
12,172
-
0
Prepayments and accrued income
7,703
9,355
73,479
33,369
REVOLUTIONARY CONCEPTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
- 5 -
5
Creditors: amounts falling due within one year
2026
2025
£
£
Taxation and social security
2,412
6,090
Other creditors
357
1,330
Accruals and deferred income
1,624
1,639
4,393
9,059
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