REGISTERED NUMBER: 12128543 (England and Wales)

Express Rewinds Limited

Unaudited Financial Statements for the Year Ended 31 December 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

A C Hill

Mrs A E Runyeard

Registered office:

28 Meteor Close

Norwich

Norfolk

NR6 6HR

Registered number:

12128543 (England and Wales)

Accountants:

Fairhead Bradford

5 Queen Street

Great Yarmouth

Norfolk

NR30 2QP

Fixed assets

Intangible assets

4

12,000

15,000

Tangible assets

5

16,995

18,840

28,995

33,840

Current assets

Stocks

15,021

14,285

Debtors

6

166,257

123,769

Cash at bank and in hand

457,574

466,645

638,852

604,699

Creditors

Amounts falling due within one year

7

184,929

178,258

Net current assets

453,923

426,441

Total assets less current liabilities

482,918

460,281

Provisions for liabilities

4,249

3,580

Net assets

478,669

456,701

Capital and reserves

Called up share capital

100

100

Share premium

124,714

124,714

Retained earnings

353,855

331,887

Shareholders' funds

478,669

456,701

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 23 April 2026 and were signed on its behalf by:

Mrs A E Runyeard - Director

1.	Statutory information

Express Rewinds 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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of ten years.

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.

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

-

20% on reducing balance

Motor vehicles

-

20% 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.

Financial instruments

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 - 6 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 January 2025

and 31 December 2025

30,000

Amortisation

At 1 January 2025

15,000

Amortisation for year

3,000

At 31 December 2025

18,000

Net book value

At 31 December 2025

12,000

At 31 December 2024

15,000

5.	Tangible fixed assets

Plant and

Motor

machinery

vehicles

Totals

£

£

£

Cost

At 1 January 2025

23,896

31,965

55,861

Additions

6,533

-

6,533

Disposals

(5,148

)

-

(5,148

)

At 31 December 2025

25,281

31,965

57,246

Depreciation

At 1 January 2025

16,424

20,597

37,021

Charge for year

2,823

2,842

5,665

Eliminated on disposal

(2,435

)

-

(2,435

)

At 31 December 2025

16,812

23,439

40,251

Net book value

At 31 December 2025

8,469

8,526

16,995

At 31 December 2024

7,472

11,368

18,840

6.

Debtors: amounts falling due within one year

31/12/25

31/12/24

£

£

Trade debtors

155,003

111,763

Other debtors

11,254

12,006

166,257

123,769

7.

Creditors: amounts falling due within one year

31/12/25

31/12/24

£

£

Trade creditors

41,456

38,036

Taxation and social security

69,131

65,100

Other creditors

74,342

75,122

184,929

178,258