REGISTERED NUMBER: 05169361 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

REDUCED HACKERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N J Butler

SECRETARY:

S Butler

REGISTERED OFFICE:

20 Farhalls Crescent

Horsham

West Sussex

RH12 4DA

REGISTERED NUMBER:

05169361 (England and Wales)

FIXED ASSETS

Intangible assets

4

450

-

Tangible assets

5

4,131

4,123

4,581

4,123

CURRENT ASSETS

Debtors

6

24,168

49,646

Cash at bank

541,167

394,926

565,335

444,572

CREDITORS

Amounts falling due within one year

7

(96,584

)

(73,769

)

NET CURRENT ASSETS

468,751

370,803

TOTAL ASSETS LESS CURRENT LIABILITIES

473,332

374,926

PROVISIONS FOR LIABILITIES

8

(1,031

)

-

NET ASSETS

472,301

374,926

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

472,299

374,924

SHAREHOLDERS' FUNDS

472,301

374,926

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 1 October 2025 and were signed by:

N J Butler - Director

1.	STATUTORY INFORMATION

Reduced Hackers 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Revenue from computer support is measured at the fair value of the consideration received or receivable net of VAT and trade discounts, and is recognised at the point of sale.

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.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 25% on reducing balance

Computer equipment - 20% on reducing balance

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

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.

Going concern

The director has a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Impairment

At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

500

At 31 May 2025

500

AMORTISATION

Charge for year

50

At 31 May 2025

50

NET BOOK VALUE

At 31 May 2025

450

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 June 2024

835

15,346

16,181

Additions

-

2,098

2,098

Disposals

(440

)

(9,580

)

(10,020

)

At 31 May 2025

395

7,864

8,259

DEPRECIATION

At 1 June 2024

421

11,637

12,058

Charge for year

66

980

1,046

Eliminated on disposal

(290

)

(8,686

)

(8,976

)

At 31 May 2025

197

3,931

4,128

NET BOOK VALUE

At 31 May 2025

198

3,933

4,131

At 31 May 2024

414

3,709

4,123

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

13,200

38,452

Other debtors

10,968

11,194

24,168

49,646

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

61,675

40,225

Other creditors

34,909

33,544

96,584

73,769

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

1,031

-

Deferred tax

£

Provided during year

1,031

Balance at 31 May 2025

1,031

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2