ACCOUNTS - Final Accounts

Registered number: 07728597

REVIRESCO MANAGEMENT LIMITED

UNAUDITED

DIRECTOR'S REPOERT & FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

REVIRESCO MANAGEMENT LIMITED

Company Information

Directors	J Schultheis
	T E Fox (resigned 31 May 2025)


Registered number	07728597


Registered office	3rd Floor
	12 Gough Square
	London
	EC4A 3DW

REVIRESCO MANAGEMENT LIMITED

Registered number: 07728597

Balance sheet

As at 31 December 2025

		2025		2024
Note		€		€

Fixed assets
Tangible assets	4		-		348
			-		348
Current assets
Debtors: amounts falling due within one year	5	901,219		16,657,584
Cash at bank and in hand		2,556,174		2,183,291
		3,457,393		18,840,875
Creditors: amounts falling due within one year	6	(3,379,123)		(18,772,602)
Net current assets			78,270		68,273
Total assets less current liabilities			78,270		68,621

Net assets			78,270		68,621

Capital and reserves
Called up share capital	123	123
Profit and loss account	78,147	68,498
	78,270	68,621

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REVIRESCO MANAGEMENT LIMITED

Registered number: 07728597

Balance sheet (continued)

As at 31 December 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 September 2026.

J Schultheis

Director

The notes on pages 3 to 7 form part of these financial statements.

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REVIRESCO MANAGEMENT LIMITED

Notes to the financial statements

For the Year Ended 31 December 2025

1.	General information

Reviresco Management Limited is a private company limited by share capital, incorporated in England and Wales, registration number 07728597. The address of the registered office is 3rd Floor, 12 Gough Square, London, EC4A 3DW.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of turnover can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

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REVIRESCO MANAGEMENT LIMITED

Notes to the financial statements

For the Year Ended 31 December 2025

2.Accounting policies (continued)

2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment

3 years straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

2.7

Creditors

Short-term creditors are measured at the transaction price.

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REVIRESCO MANAGEMENT LIMITED

Notes to the financial statements

For the Year Ended 31 December 2025

2.Accounting policies (continued)

2.8

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is Euros.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss.

2.9

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 2).

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REVIRESCO MANAGEMENT LIMITED

Notes to the financial statements

For the Year Ended 31 December 2025

4.	Tangible fixed assets

		Computer equipment
		€
	Cost
	At 1 January 2025	10,095
	Disposals	(10,095)
	At 31 December 2025	-

	At 1 January 2025	9,747
	Charge for the year on owned assets	348
	Disposals	(10,095)
	At 31 December 2025	-
	Net book value
	At 31 December 2025	-
	At 31 December 2024	348

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REVIRESCO MANAGEMENT LIMITED

Notes to the financial statements

For the Year Ended 31 December 2025

Debtors

					2025	2024
					€	€


Trade debtors	880,000	16,483,480
Other debtors	21,219	174,104
	901,219	16,657,584

6.	Creditors: Amounts falling due within one year
		2025	2024
		€	€

Trade creditors	-	1,257,116
Corporation tax	2,336	2,482
Other creditors	3,376,787	17,513,004
	3,379,123	18,772,602

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