Company No: 08376528 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	7,108		14,000
		7,108		14,000
Current assets
Stocks		2,500		0
Debtors	4	251		35,239
Cash at bank and in hand		29,538		30,006
		32,289		65,245
Creditors: amounts falling due within one year	5	( 84,300)		( 86,844)
Net current liabilities		(52,011)		(21,599)
Total assets less current liabilities		(44,903)		(7,599)
Creditors: amounts falling due after more than one year	6	0		( 34,500)
Net liabilities		( 44,903)		( 42,099)
Capital and reserves
Called-up share capital	7	2		2
Share premium account		498		498
Profit and loss account		( 45,403 )		( 42,599 )
Total shareholders' deficit		( 44,903)		( 42,099)

For the financial year ending 31 January 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of RMCommerce Ltd (registered number: 08376528) were approved and authorised for issue by the Director on 19 October 2025. They were signed on its behalf by:

Mrs Sharon Maguire Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

RMCommerce Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in . The address of the Company's registered office is .
Whimple Stores
The Square
Whimple
Exeter
England
EX5 2SN

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	5 years straight line
Vehicles	5 years straight line
Computer equipment	3 years straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	5		6

3. Tangible assets

	Plant and machinery		Vehicles		Computer equipment		Total
	£		£		£		£
Cost
At 01 February 2024	36,925		17,318		5,370		59,613
Additions	0		0		149		149
At 31 January 2025	36,925		17,318		5,519		59,762
Accumulated depreciation
At 01 February 2024	22,925		17,318		5,370		45,613
Charge for the financial year	7,000		0		41		7,041
At 31 January 2025	29,925		17,318		5,411		52,654
Net book value
At 31 January 2025	7,000		0		108		7,108
At 31 January 2024	14,000		0		0		14,000

4. Debtors

	2025		2024
	£		£
Other debtors	251		35,239

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Taxation and social security	347		380
Other creditors	83,953		86,464
	84,300		86,844

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Trade creditors	0		34,500

There are no amounts included above in respect of which any security has been given by the small entity.

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1 Mrs Sharon Maguire ordinary share of £ 1.00	1		1
1 Mr Rory Maguire (Dec'd) ordinary share of £ 1.00	1		1
	2		2