IRIS Accounts Production v25.4.12.37 14618583 Board of Directors Board of Directors 1.7.24 30.6.25 30.6.25 24/3/26 false true false false true false Auditors Opinion iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 14618583 2024-06-30 14618583 2025-06-30 14618583 2024-07-01 2025-06-30 14618583 2023-06-30 14618583 2023-07-01 2024-06-30 14618583 2024-06-30 14618583 ns15:EnglandWales 2024-07-01 2025-06-30 14618583 ns14:PoundSterling 2024-07-01 2025-06-30 14618583 ns10:Director1 2024-07-01 2025-06-30 14618583 ns10:Director2 2024-07-01 2025-06-30 14618583 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 14618583 ns10:SmallEntities 2024-07-01 2025-06-30 14618583 ns10:Audited 2024-07-01 2025-06-30 14618583 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 14618583 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 14618583 ns10:FullAccounts 2024-07-01 2025-06-30 14618583 ns10:Director3 2024-07-01 2025-06-30 14618583 ns10:RegisteredOffice 2024-07-01 2025-06-30 14618583 ns5:CurrentFinancialInstruments 2025-06-30 14618583 ns5:CurrentFinancialInstruments 2024-06-30 14618583 ns5:Non-currentFinancialInstruments 2025-06-30 14618583 ns5:Non-currentFinancialInstruments 2024-06-30 14618583 ns5:ShareCapital 2025-06-30 14618583 ns5:ShareCapital 2024-06-30 14618583 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 14618583 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 14618583 ns5:PlantMachinery 2024-07-01 2025-06-30 14618583 ns5:PlantMachinery 2024-06-30 14618583 ns5:PlantMachinery 2025-06-30 14618583 ns5:PlantMachinery 2024-06-30 14618583 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 14618583 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30

REGISTERED NUMBER: 14618583 (England and Wales)

Repeat CNC Ltd

Financial Statements for the Year Ended 30th June 2025

Repeat CNC Ltd (Registered number: 14618583)

Contents of the Financial Statements

for the year ended 30th June 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Repeat CNC Ltd

Company Information

for the year ended 30th June 2025

| DIRECTORS: | P Gilson

| T A T Megginson

| C P Barker

| REGISTERED OFFICE: | Estate Office

| Eastburn Road

| Eastburn

| Driffield

| YO25 9DP

| REGISTERED NUMBER: | 14618583 (England and Wales)

| AUDITORS: | Smailes Goldie

| Chartered Accountants

| Statutory Auditor

| Regent's Court

| Princess Street

| Hull

| East Yorkshire

| HU2 8BA

Repeat CNC Ltd (Registered number: 14618583)

Balance Sheet

30th June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 36,116 |  | 31,516 |  |

CURRENT ASSETS

Stocks | 33,677 |  | 18,088 |  |

Debtors | 5 | 28,254 |  | 24,470 |  |

Cash at bank | 25,275 |  | 21,423 |  |

87,206 |  | 63,981 |  |

CREDITORS

Amounts falling due within one year | 6 | 43,681 |  | 23,359 |  |

NET CURRENT ASSETS | 43,525 |  | 40,622 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 79,641 |  | 72,138 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (55,499 | ) | (64,980 | ) |

PROVISIONS FOR LIABILITIES | (6,011 | ) | (1,765 | ) |

NET ASSETS | 18,131 |  | 5,393 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 18,031 |  | 5,293 |  |

SHAREHOLDERS' FUNDS | 18,131 |  | 5,393 |  |

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 Board of Directors and authorised for issue on 24th March 2026 and were signed on its behalf by:

P Gilson - Director

C P Barker - Director

Repeat CNC Ltd (Registered number: 14618583)

Notes to the Financial Statements

for the year ended 30th June 2025

1. | STATUTORY INFORMATION

| Repeat CNC Ltd 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.

| Going concern

| The directors, having considered the forecasts through to 30 June 2027, have a reasonable expectation that the company has adequate resources to continue in operational existence for a period of 12 months from the date of approval of these financial statements and therefore have prepared the financial statements on a going concern basis.

| 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 etc | - | 10% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| 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.

Repeat CNC Ltd (Registered number: 14618583)

Notes to the Financial Statements - continued

for the year ended 30th June 2025

2. | ACCOUNTING POLICIES - continued

| 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 4 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1st July 2024 | 38,858 |  |

| Additions | 8,615 |  |

| At 30th June 2025 | 47,473 |  |

| DEPRECIATION

| At 1st July 2024 | 7,342 |  |

| Charge for year | 4,015 |  |

| At 30th June 2025 | 11,357 |  |

| NET BOOK VALUE

| At 30th June 2025 | 36,116 |  |

| At 30th June 2024 | 31,516 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 27,540 |  | 24,470 |  |

| Other debtors | 714 |  | - |  |

28,254 |  | 24,470 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 29,985 |  | 5,773 |  |

| Taxation and social security | 4,980 |  | 7,895 |  |

| Other creditors | 8,716 |  | 9,691 |  |

43,681 |  | 23,359 |  |

Repeat CNC Ltd (Registered number: 14618583)

Notes to the Financial Statements - continued

for the year ended 30th June 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 30,548 |  | 40,029 |  |

| Other creditors | 24,951 |  | 24,951 |  |

55,499 |  | 64,980 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

|  | 30.6.25 |  | 30.6.24 |  |

|  | £ |  | £ |  |

| Within one year |  | 15,000 |  | 15,000 |  |

| Between one and five years |  | 23,750 |  | 38,750 |  |

| In more than five years |  | - |  | - |  |

|  | 38,750 |  | 53,750 |  |

9. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Matthew Fox FCCA (Senior Statutory Auditor)

| for and on behalf of Smailes Goldie

10. | PENSION COMMITMENTS

| During the year the company paid contributions of £173 (2024: £750) to money purchase pension schemes. The amount of outstanding contributions at 30 June 2025 was £525 (2024: £525).

11. | RELATED PARTY DISCLOSURES

| The company has an outstanding loan payable of £24,951 to a director at the year end (2024: £24,950), with a total of £1,875 being paid to the director in respect of market rate of interest during the year.

12. | ULTIMATE CONTROLLING PARTY

| The parent company of the group of undertakings for which group financial statements are drawn up and of which the company is a member is Birch Valley Holdings Limited, registered in England and Wales.

| Birch Valley Holdings Limited is also the company's ultimate parent undertaking and its registered office is Estate Office, Eastburn Road, Eastburn, Driffield YO25 9DP. Copies of Birch Valley Holdings Limited's financial statements can be obtained from Companies House.