Company Registration No. 12468507 (England and Wales)
Renown Capital Limited
Unaudited accounts
for the year ended 31 December 2025
Renown Capital Limited
Unaudited accounts
Contents
Renown Capital Limited
Company Information
for the year ended 31 December 2025
Director
Sean Hendrick Zimdahl
Company Number
12468507 (England and Wales)
Registered Office
12 Grasvenor Avenue
Barnet
Hertfordshire
EN5 2BZ
United Kingdom
Accountants
Lambrias & Co. Chartered Certified Accountants
12 Grasvenor Avenue
Barnet
Hertfordshire
EN52BZ
Renown Capital Limited
Statement of financial position
as at 31 December 2025
Investments
141,095
198,439
Debtors
1,519,156
1,521,601
Investments
8,077,188
4,363,799
Cash at bank and in hand
53,518
42,450
Creditors: amounts falling due within one year
(5,506,392)
(5,288,372)
Net current assets
4,143,470
639,478
Net assets
4,284,565
837,917
Called up share capital
100
100
Profit and loss account
4,284,465
837,817
Shareholders' funds
4,284,565
837,917
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 August 2026 and were signed on its behalf by
Sean Hendrick Zimdahl
Director
Company Registration No. 12468507
Renown Capital Limited
Notes to the Accounts
for the year ended 31 December 2025
Renown Capital Limited is a private company, limited by shares, registered in England and Wales, registration number 12468507. The registered office is 12 Grasvenor Avenue, Barnet, Hertfordshire, EN5 2BZ, United Kingdom.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
These financial statements have been prepared in accordance with Financial Reporting Standard I 02 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section I A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Significant judgements and estimates
Preparation of the financial statements requires management to make significant judgements and estimates and these estimates and underlying assumptions are reviewed on an ongoing basis.
The items in the financial statements where these judgements and estimates have been made are as follows:
1. Fair value measurement of listed investments
The company holds a substantial portfolio of listed equities.
Current asset investments comprise listed company equities shown at fair value. Fair value is measured by reference to quoted share price at the balance sheet date.
Although fair value is based on quoted prices, management must judge whether any adjustments are required, and whether any impairment indicators exist. Market volatility can materially affect profit, as gains and losses are recognised in the income statement.
2. Discounting of long‑term loan to associated companies (Digital Futures Group Limited) and Elize Partners Limited.
The company has advanced an interest‑free loans to Digital Futures Group Limited (DF) and Elize Partners Limited (EPL). As required by FRS 102 Section 11, the loans are measured at the present value of future cash flows.
The DF loan has a face value of £690,000, EPL Loan £150,000. Both are unsecured. The effective interest rate chosen was 8% (for DF), and 6% for EPL.
The discounting results in various carrying values at year‑end. The choice of discount rate and repayment profile requires judgement and materially affects both the carrying value of the loan and the related capital contribution recognised in the investment in the associates.
The accounts are presented in £ sterling.
Turnover represents the realised sale of listed securities.
Renown Capital Limited
Notes to the Accounts
for the year ended 31 December 2025
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.
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.
Short term debtors are measured at transaction price, less any impairment. Loans and other debtors receivable are measured at fair value, net of transaction costs less any impairment. Short term trade creditors and other current creditors payable on demand are measured at the transaction price. Other financial liabilities are measured at fair value, net of transaction costs.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Current Asset Investments
Current Asset investments comprise listed company equities shown at Fair Value. Fair value is measurd by reference to quoted share price at the balance sheet date, Any increase or reduction in value from cost is taken to the income statment in the year. Cost is determined on a first-in, first-out (FIFO) method.
Deferred balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date,.
The recognition of deferred tax assets is limited 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 income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
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Investments
Subsidiary undertakings
Other investments
Total
Valuation at 1 January 2025
100
198,339
198,439
Fair value adjustments
-
(95,336)
(95,336)
Valuation at 31 December 2025
100
140,995
141,095
Investments in subsidiary undertakings are shares in an unlisted subsidiary, measured at cost and being Renown Property Investments Limited of 12, Grasvenor Avenue, Barnet, Herts EN5 2BZ. Proportion of voting rights 100%, ordinary shares 100 @ £1 each Nature of the business - Property Investment The aggregate capital and reserves of Renown Property Investments Limited at 31.12.2025 was £1,208,745 (31.12.2024 - £1,010,972) and the profit for the period to 31.12.2025 - £197,773 (31.12.2024 - £293,456 profit for the year).
Other Investments represent shares in 2 associated companies, being Digital Futures Group Limited of 128 City Road, London,
Renown Capital Limited
Notes to the Accounts
for the year ended 31 December 2025
United Kingdom, EC1V 2NX a staffing company and Elize Partners Limted of 3 Lloyd's Avenue London EC3N 3DS also a staffing compan y as well as a holding company of an overseas subsidiary.
Digital Futures Group Limited
This is initially measured at cost of £8 (Proportion of voting rights 40%, ordinary shares 80,000 @ £0.0001 each).
During the year the company sold its 20% stake of 40,000 shares in Digital Futures Limted (Company number 12914233 (England and Wales), for £3,000.000 less cost £44,975 for a profit of £2,955,025
During 2022, Renown Capital Ltd provided this company with an interest free loan of £1,390.000. Under FRS102 this has to be discounted to present value. The resulting difference is shown as a capital contribution in the books of Digital Futures Group Limited.
However during the year £700,000 of it was repaid. The adjusted reduction in residual investment in the books of Renown Capital Ltd of £95,336 (31.12.2024 £ 88,275 reduction). The aggregate capital and reserves of Digital Futures Group Limited at 31.01.2026 was negative (£1,224,494) , (31.12.2024 (£1,987,708) negative).
Elize Partners Limted
On 17th June 2025, Renown Capital Limited acquired a 40% stake in this company for £67. During the year it loaned the company £150,000 and its subsidiary Elize Partners AG CHF750,000 at 1.5% (please see note 8).
Under FRS102 the Elize Partners Limited Loan was discounted at 6% to present value and the amount discounted added to the cost of investment which was £37,925.
Amounts falling due within one year
Amounts due from group undertakings etc.
16,900
104,900
Other debtors
100,000
225,000
Amounts falling due after more than one year
Amounts due from group undertakings etc.
1,402,256
1,191,701
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Investments held as current assets
2025
2024
Listed investments
5,577,098
4,340,328
Unlisted investments
2,500,090
23,471
Listed investments are shown at fair value. The cost of the listed investments at 31.12.2025 was £4,924,874 (31.12.2024 - £3,390,486).
Fair Value adjustments taken to the income Statement
Unlisted Investments Comprise Money Market Funds
Renown Capital Limited
Notes to the Accounts
for the year ended 31 December 2025
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Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
703,432
-
Taxes and social security
221,136
201,085
Loans from directors
4,568,152
5,067,648
Intragroup Financing Arrangement
During the year, the Company obtained a Swiss franc denominated facility from its bankers, bearing interest at 1.5% per annum. At the balance sheet date CHF 750,000 was outstanding, equivalent to GBP £703,432 (2024 - No loan)
The Company has passed this facility on to the Swiss subsidiary (Elize Partners AG) of its 40% held company Elize Partners Limited, on identical terms, including the interest rate of 1.5% per annum and the repayable on demand nature of the loan.
As at the reporting date, the outstanding balance due from the Swiss company under this arrangement amounted to CHF 750,000. The swiss company has indicated that CHF 350,000 is expected to be repaid in 2026, with the remaining CHF 400,000 expected to be repaid in 2027. Notwithstanding these expected repayment dates, the loan remains contractually repayable on demand.
The corresponding liability to its bankers is recorded within current borrowings, reflecting its repayable‑on‑demand terms.
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
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Transactions with related parties
Within Creditors, amounts falling due within one year at amounts owed to the company director and ultimate controlling party of £4,568,152 (31.12.2024 - £5,067,648).
This Loans is unsecured, interest free and was used to provide funding to enable the company to acquire its traded equities and investments as well as providing initial working capital at inception of the company's business.
Whilst this balance is repayable on demand, the company will always ensure it meets all its financial obligations as they become due before this is considered
Within Debtors, amounts falling due within one year are amounts owed by the company's subsidiary of £16,900 (31.12.2024- £104,900) also unsecured and interest free.
For the current year Renown Capital Limited, a company incorporated in England and Wales is the ultimate parent undertaking. The ultimate controlling party is Sean Hendrick Zimdahl.
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Average number of employees
During the year the average number of employees was 1 (2024: 1).