REGISTERED NUMBER: 09003046 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

REACT COMMISSIONING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

Mr I Whitty

Registered office:

13 Adelphi Street

Standish

Wigan

Greater Manchester

WN6 0NW

Registered number:

09003046 (England and Wales)

Accountants:

Cowgills Limited

1st Floor Waterside House

Waterside Drive

Wigan

Lancashire

WN3 5AZ

FIXED ASSETS

Tangible assets

4

60,634

41,226

CURRENT ASSETS

Debtors

5

280,774

159,163

Cash at bank

154,096

24,107

434,870

183,270

CREDITORS

Amounts falling due within one year

6

213,706

115,838

NET CURRENT ASSETS

221,164

67,432

TOTAL ASSETS LESS CURRENT LIABILITIES

281,798

108,658

CREDITORS

Amounts falling due after more than one year

7

(4,329

)

(22,042

)

PROVISIONS FOR LIABILITIES

10

(15,159

)

(10,307

)

NET ASSETS

262,310

76,309

CAPITAL AND RESERVES

Called up share capital

11

2

2

Retained earnings

262,308

76,307

SHAREHOLDERS' FUNDS

262,310

76,309

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 September 2025 and were signed by:

Mr I Whitty - Director

1.	STATUTORY INFORMATION

React Commissioning Limited 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.

Tangible fixed assets

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

Plant and machinery

-

25% straight line

Motor vehicles

-

33% on reducing balance

Computer equipment

-

25% straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 6 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

32,481

59,600

1,755

93,836

Additions

-

73,033

1,963

74,996

Disposals

-

(65,033

)

-

(65,033

)

At 31 March 2025

32,481

67,600

3,718

103,799

DEPRECIATION

At 1 April 2024

29,374

22,151

1,085

52,610

Charge for year

1,441

15,355

655

17,451

Eliminated on disposal

-

(26,896

)

-

(26,896

)

At 31 March 2025

30,815

10,610

1,740

43,165

NET BOOK VALUE

At 31 March 2025

1,666

56,990

1,978

60,634

At 31 March 2024

3,107

37,449

670

41,226

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

213,666

155,979

Other debtors

67,108

3,184

280,774

159,163

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts (see note 8)

6,057

6,057

Hire purchase contracts

3,333

13,226

Trade creditors

34,866

30,534

Taxation and social security

144,003

64,480

Other creditors

25,447

1,541

213,706

115,838

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans (see note 8)

1,273

7,389

Hire purchase contracts

3,056

14,653

4,329

22,042

8.

LOANS

An analysis of the maturity of loans is given below:

31.3.25

31.3.24

£

£

Amounts falling due within one year or on demand:

Bank loans

6,057

6,057

Amounts falling due between one and two years:

Bank loans - 1-2 years

1,273

7,389

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Hire purchase contracts

6,389

27,879

10.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

15,159

10,307

Deferred

tax

£

Balance at 1 April 2024

10,307

Provided during year

4,852

Balance at 31 March 2025

15,159

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

2

Ordinary

£1

2

2