Company registration number 09185009 (England and Wales)
RUNIC HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
RUNIC HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
RUNIC HOLDINGS LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
121,016
121,016
Investments
4
200
200
121,216
121,216
Current assets
Debtors
5
297,057
297,057
Cash at bank and in hand
5,008
131
302,065
297,188
Creditors: amounts falling due within one year
6
(2,610)
(2,448)
Net current assets
299,455
294,740
Net assets
420,671
415,956
Capital and reserves
Called up share capital
7
200
200
Profit and loss reserves
420,471
415,756
Total equity
420,671
415,956

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.

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 7 August 2026 and are signed on its behalf by:
Mrs N J Hogg
Director
Company registration number 09185009 (England and Wales)
RUNIC HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Runic Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Kings Parade, Lower Coombe Street, Croydon, Surrey, CR0 1AA.

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.

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
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:

Freehold land and buildings
Nil
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
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.6
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 current liabilities.

RUNIC HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

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.

Classification of financial liabilities

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.

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.

1.8
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.

2
Employees

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

2025
2024
Number
Number
Total
2
2
RUNIC HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
3
Tangible fixed assets
Land and buildings
£
Cost
At 1 January 2025 and 31 December 2025
121,016
Depreciation and impairment
At 1 January 2025 and 31 December 2025
-
0
Carrying amount
At 31 December 2025
121,016
At 31 December 2024
121,016
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
200
200
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Corporation tax recoverable
60,119
60,119
Other debtors
236,938
236,938
297,057
297,057
6
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
2,610
2,448
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of 10p each
1,000
1,000
100
100
Ordinary - A Shares of 10p each
1,000
1,000
100
100
2,000
2,000
200
200
RUNIC HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
8
Related party transactions

The company has taken advantage of exemption under, the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

9
Directors' transactions

At the year end, included in other debtors is an amount of £236,938 (20 24: £236,938) due from the directors of the company.

2025-12-31 2025-01-01 false false false 07 August 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mrs N J Hogg Mr J Hogg 09185009 2025-01-01 2025-12-31 09185009 2025-12-31 09185009 2024-12-31 09185009 core:LandBuildings 2025-12-31 09185009 core:LandBuildings 2024-12-31 09185009 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 09185009 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 09185009 core:WithinOneYear 2025-12-31 09185009 core:WithinOneYear 2024-12-31 09185009 core:ShareCapital 2025-12-31 09185009 core:ShareCapital 2024-12-31 09185009 core:RetainedEarningsAccumulatedLosses 2025-12-31 09185009 core:RetainedEarningsAccumulatedLosses 2024-12-31 09185009 core:ShareCapitalOrdinaryShareClass1 2025-12-31 09185009 core:ShareCapitalOrdinaryShareClass1 2024-12-31 09185009 core:ShareCapitalOrdinaryShareClass2 2025-12-31 09185009 core:ShareCapitalOrdinaryShareClass2 2024-12-31 09185009 core:ShareCapitalOrdinaryShares 2025-12-31 09185009 core:ShareCapitalOrdinaryShares 2024-12-31 09185009 bus:Director1 2025-01-01 2025-12-31 09185009 core:LandBuildings core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 09185009 2024-01-01 2024-12-31 09185009 core:LandBuildings 2024-12-31 09185009 core:CurrentFinancialInstruments 2025-12-31 09185009 core:CurrentFinancialInstruments 2024-12-31 09185009 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 09185009 bus:OrdinaryShareClass2 2025-01-01 2025-12-31 09185009 bus:OrdinaryShareClass1 2025-12-31 09185009 bus:OrdinaryShareClass1 2024-12-31 09185009 bus:OrdinaryShareClass2 2025-12-31 09185009 bus:OrdinaryShareClass2 2024-12-31 09185009 bus:AllOrdinaryShares 2025-12-31 09185009 bus:AllOrdinaryShares 2024-12-31 09185009 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09185009 bus:FRS102 2025-01-01 2025-12-31 09185009 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 09185009 bus:Director2 2025-01-01 2025-12-31 09185009 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09185009 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP