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Primary Reactive Limited

Registered Number
08127629
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

Primary Reactive Limited
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

J J Doherty
L Doherty

Registered Address

14a Main Street
Cockermouth
CA13 9LQ

Registered Number

08127629 (England and Wales)
Primary Reactive Limited
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets325,29735,459
25,29735,459
Current assets
Debtors9,65810,286
Cash at bank and on hand119,813212,265
129,471222,551
Creditors amounts falling due within one year(6,490)(46,939)
Net current assets (liabilities)122,981175,612
Total assets less current liabilities148,278211,071
Provisions for liabilities(6,324)(8,865)
Net assets141,954202,206
Capital and reserves
Called up share capital100100
Profit and loss account141,854202,106
Shareholders' funds141,954202,206
The financial statements were approved and authorised for issue by the Board of Directors on 8 May 2025, and are signed on its behalf by:
J J Doherty
Director
L Doherty
Director

Registered Company No. 08127629
Primary Reactive Limited
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
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.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery20
Vehicles20
2.Average number of employees

20242023
Average number of employees during the year44
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 October 2362,072
At 30 September 2462,072
Depreciation and impairment
At 01 October 2326,614
Charge for year10,161
At 30 September 2436,775
Net book value
At 30 September 2425,297
At 30 September 2335,459