Company No: 15027947 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	W A Saqqaf (Resigned 14 May 2025)
	R J Gardner
	A M R Smith (Appointed 31 July 2025)
	D Ward
	K A Wilman (Appointed 14 May 2025)

REGISTERED OFFICE	1 Fore Street Avenue
	London
	EC2Y 9DT
	United Kingdom

COMPANY NUMBER

15027947 (England and Wales)

ACCOUNTANT	S&W Partners LLP
	4th Floor EQ Building
	111 Victoria Street
	Redcliffe
	Bristol
	BS1 6AX

	Note	31.12.2025		31.12.2024
		£		£
Fixed assets
Intangible assets	3	488,694		128,291
Tangible assets	4	43,032		2,087
Investments	5	100		0
		531,826		130,378
Current assets
Debtors	6	517,368		179,380
Cash at bank and in hand		2,241,719		5,765,829
		2,759,087		5,945,209
Creditors: amounts falling due within one year	7	( 196,133)		( 153,358)
Net current assets		2,562,954		5,791,851
Total assets less current liabilities		3,094,780		5,922,229
Net assets		3,094,780		5,922,229
Capital and reserves
Called-up share capital		1		1
Share premium account		6,849,780		6,849,780
Profit and loss account		( 3,755,001 )		( 927,552 )
Total shareholders' funds		3,094,780		5,922,229

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

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Rebalance Earth Venture Limited (registered number: 15027947) were approved and authorised for issue by the Board of Directors on 05 August 2026. They were signed on its behalf by:

K A Wilman Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Rebalance Earth Venture Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 1 Fore Street Avenue, London, EC2Y 9DT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Rebalance Earth Venture Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Going concern

The financial statements have been prepared on a going concern basis.

The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

Group accounts exemption

Group accounts exemption s399
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.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise on monetary items.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life, once available for use, as follows:

Other intangible assets

5 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Office equipment	3 years straight line
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Fixed asset investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents 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 creditors: amounts falling due within one year.

Trade and other creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Government grants

Government grants are recognised based on the performance model and are measured at the fair value of the asset received or receivable when there is reasonable assurance that the Company will comply with conditions attaching to them and the grants will be received.

A grant that specifies performance conditions is recognised in income only when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the grant proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as deferred income.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	Year ended 31.12.2025		Period from 25.07.2023 to 31.12.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	20		3

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 January 2025	128,291		128,291
Additions	360,403		360,403
At 31 December 2025	488,694		488,694
Accumulated amortisation
At 01 January 2025	0		0
At 31 December 2025	0		0
Net book value
At 31 December 2025	488,694		488,694
At 31 December 2024	128,291		128,291

4. Tangible assets

	Office equipment		Computer equipment		Total
	£		£		£
Cost
At 01 January 2025	0		2,243		2,243
Additions	1,346		55,509		56,855
Disposals	0		( 1,477)		( 1,477)
At 31 December 2025	1,346		56,275		57,621
Accumulated depreciation
At 01 January 2025	0		156		156
Charge for the financial year	291		14,265		14,556
Disposals	0		( 123)		( 123)
At 31 December 2025	291		14,298		14,589
Net book value
At 31 December 2025	1,055		41,977		43,032
At 31 December 2024	0		2,087		2,087

5. Fixed asset investments

Investments in subsidiaries

	31.12.2025
	£
Cost
At 01 January 2025	0
Additions	100
At 31 December 2025	100
Carrying value at 31 December 2025	100
Carrying value at 31 December 2024	0

The investments above represent 100% of the share capital of the subsidiary companies.

6. Debtors

	31.12.2025		31.12.2024
	£		£
Trade debtors	107,032		0
Amounts owed by Group undertakings	137,433		0
Prepayments and accrued income	165,983		73,098
VAT recoverable	42,520		55,182
Deposits	64,400		51,100
	517,368		179,380

Amounts owed by group companies are interest-free and and repayable on demand.

7. Creditors: amounts falling due within one year

	31.12.2025		31.12.2024
	£		£
Trade creditors	62,384		40,320
Accruals	110,093		34,224
Other taxation and social security	0		37,164
Other creditors	23,656		41,650
	196,133		153,358

8. Financial commitments

Commitments

	31.12.2025		31.12.2024
	£		£
Total future minimum lease payments under non-cancellable operating leases	29,204		13,225

9. Deferred tax

At the year end, the company had an unprovided deferred tax asset of £882,249 (2024: £225,528) available to offset against future tax charges.