Reboot International Limited - Filleted accounts

Registered number

07216719

Reboot International Limited

Filleted Accounts

31 May 2026

Reboot International Limited
Registered number:		07216719
Balance Sheet
as at 31 May 2026

Notes			2026			2025
DKK				DKK
Fixed assets
Tangible assets	4		85,687			110,172
Investments	5		19,756,739			19,756,739
			19,842,426			19,866,911

Current assets
Debtors	6	789			50,000
Cash at bank and in hand		82			86
		871			50,086

Creditors: amounts falling due within one year	7	(3,294,942)			(541,965)

Net current liabilities			(3,294,071)			(491,879)

Total assets less current liabilities			16,548,355			19,375,032

Creditors: amounts falling due after more than one year	8		(2,689)			(5,995,864)



Net assets			16,545,666			13,379,168

Capital and reserves
Called up share capital			12,335,926			6,342,750
Share premium			4,977,081			4,977,081
Profit and loss account			(767,341)			2,059,337

Shareholders' funds			16,545,666			13,379,168

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




K R Pedersen
Director
Approved by the board on 5 October 2026

Reboot International Limited
Notes to the Accounts
for the year ended 31 May 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		0		0


3	Intangible fixed assets				DKK
	Goodwill:

	Cost
	At 1 June 2025				3,012,745
	At 31 May 2026				3,012,745

	Amortisation
	At 1 June 2025				3,012,745
	At 31 May 2026				3,012,745

	Net book value
	At 31 May 2026				-




4	Tangible fixed assets
					Plant and machinery etc
DKK
	Cost
	At 1 June 2025				283,801
	At 31 May 2026				283,801

	Depreciation
	At 1 June 2025				173,629
	Charge for the year				24,485
	At 31 May 2026				198,114

	Net book value
	At 31 May 2026				85,687
	At 31 May 2025				110,172


5	Investments

Other
investments
DKK
	Cost
	At 1 June 2025				19,756,739

	At 31 May 2026				19,756,739

	Historical cost
	At 1 June 2025				2,928,397
	At 31 May 2026				2,928,397



6	Debtors		2026		2025
DKK				DKK

	Trade debtors		789		50,000


7	Creditors: amounts falling due within one year		2026		2025
DKK				DKK

	Trade creditors		36,995		18,102
	Amounts owed to group undertakings and undertakings in which the company has a participating interest		2,649,073		115,916
	Other creditors		608,874		407,947
			3,294,942		541,965


8	Creditors: amounts falling due after one year		2026		2025
DKK				DKK

	Amounts owed to group undertakings and undertakings in which the company has a participating interest		2,689		5,995,864


9	Share capital

	In September 2025 the company issued 623,000 Deferred ordinary shares of £1 each at par to generate addtional funds.



10	Events after the reporting date

	Reboot International Limited holds 20.6 per cent in Pan Danes ApS. After the year end the investee operating company in Argentina in which Pan Danes ApS, holds 100 per cent started a Court controlled proceeding to re-organise its share capital and financial position. As part of this process, it is expected that additional funding with be required from the Company and the Company is developing a plan to support this investment. Once complete it is expected that the Company will have an increased investment holding in a more financially sustainable operating company in Argentina which is then able to thrive in its market. At the present time and having regard to its range of investments the Company does not consider it appropriate to reduce the carrying value of its investments as all whole.

	In October 2026 the company issued further new Deferred shares to raise additional funds.

11	Other information

	Reboot International Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Floor 8
	71 Queen Victoria Street
	London
	EC4V 4AY