REGISTERED NUMBER: 11021008 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

RESTLY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B A Shayeb

SECRETARY:

REGISTERED OFFICE:

Botanical Works

2 Jubilee Street

LONDON

UK

E1 3FU

REGISTERED NUMBER:

11021008 (England and Wales)

ACCOUNTANTS:

Taxpoint Direct Limited

Chartered Certified Accountants &Tax Consultants

310E Sterling House

Langston Road

Loughton

IG10 3TS

FIXED ASSETS

Intangible assets

4

15,815

15,815

Tangible assets

5

226,599

198,006

242,414

213,821

CURRENT ASSETS

Stocks

11,051

8,437

Debtors

6

377,246

136,226

Cash at bank

152,765

106,443

541,062

251,106

CREDITORS

Amounts falling due within one year

7

802,362

184,038

NET CURRENT (LIABILITIES)/ASSETS

(261,300

)

67,068

TOTAL ASSETS LESS CURRENT LIABILITIES

(18,886

)

280,889

CREDITORS

Amounts falling due after more than one year

8

1,479,380

1,099,697

NET LIABILITIES

(1,498,266

)

(818,808

)

CAPITAL AND RESERVES

Called up share capital

10

1,000

1,000

Retained earnings

11

(1,499,266

)

(819,808

)

SHAREHOLDERS' FUNDS

(1,498,266

)

(818,808

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 September 2026 and were signed by:

B A Shayeb - Director

1.	STATUTORY INFORMATION

RESTLY LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 17 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

15,815

NET BOOK VALUE

At 31 December 2025

15,815

At 31 December 2024

15,815

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

167,106

18,011

51,172

13,795

250,084

Additions

177,100

-

-

3,914

181,014

At 31 December 2025

344,206

18,011

51,172

17,709

431,098

DEPRECIATION

At 1 January 2025

27,961

2,777

18,879

2,461

52,078

Charge for year

120,822

2,372

26,857

2,370

152,421

At 31 December 2025

148,783

5,149

45,736

4,831

204,499

NET BOOK VALUE

At 31 December 2025

195,423

12,862

5,436

12,878

226,599

At 31 December 2024

139,145

15,234

32,293

11,334

198,006

6.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Trade debtors

68,374

-

Prepayments and accrued income

53,664

10,038

Deposit To Landlord

212,546

91,800

Office Deposit-Restly

40,868

30,368

375,452

132,206

Amounts falling due after more than one year:

Other debtors

1,794

4,020

Aggregate amounts

377,246

136,226

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts (see note 9)

-

8,206

Trade creditors

334,604

136,533

Social security and other taxes

10,166

-

Directors' current accounts

200,000

35,000

Accrued expenses

257,592

4,299

802,362

184,038

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans (see note 9)

24,538

234,334

Assosiated Loan Accounts

792,158

416,309

Client Deposit- TDS Restly

662,684

449,054

1,479,380

1,099,697

9.

LOANS

An analysis of the maturity of loans is given below:

31.12.25

31.12.24

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

-

8,206

Amounts falling due between two and five years:

Bank loans - 2-5 years

22,313

220,707

Capital Lease Payable

2,225

13,627

24,538

234,334

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

1,000,000

ordinary share capital

.001

1,000

1,000

11.

RESERVES

Retained

earnings

£

At 1 January 2025

(819,808

)

Deficit for the year

(679,458

)

At 31 December 2025

(1,499,266

)