ACCOUNTS - Final Accounts preparation

Registered number: 14340520

REECO HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

REECO HOLDINGS LIMITED

REGISTERED NUMBER: 14340520

BALANCE SHEET

AS AT 31 AUGUST 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets			1,150,127		-
Investments	6		100		100
			1,150,227		100
Current assets
Debtors: amounts falling due within one year	7	690		630
		690		630
Creditors: amounts falling due within one year	8	(690)		(630)
Net current assets			-		-
Total assets less current liabilities			1,150,227		100

Net assets			1,150,227		100

Capital and reserves
Called up share capital	9	100	100
Profit and loss account		1,150,127	-
		1,150,227	100

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REECO HOLDINGS LIMITED

REGISTERED NUMBER: 14340520

BALANCE SHEET (CONTINUED)

AS AT 31 AUGUST 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 May 2026.

L M Rees

Director

The notes on pages 3 to 6 form part of these financial statements.

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REECO HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1.	General information

Reeco Holdings Limited, 14340520, is a private company, limited by shares, incorporated in England and Wales, with its registered office and principal place of business at Unit 45 Mochdre Industrial Estate, Newtown, United Kingdom, SY16 4LE.

The principal activity of the Company is that of holding company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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REECO HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

2.Accounting policies (continued)

2.3

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Freehold property

Not depreciated

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

The Companies Act 2006 requires tangible fixed assets to be depreciated. Freehold property is not depreciated. The director considers that the property is maintained in such a state of repair that their residual value is at least equal to their net book value. As a result, the corresponding depreciation would not be material and therefore is not charged to profit and loss.

2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

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REECO HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

3.	Judgements in applying accounting policies and key sources of estimation uncertainty

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations or future events that are believed to be reasonable under the circumstances.

The Company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. In the opinion of the directors there are no estimates nor assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

5.	Tangible fixed assets

		Freehold property
		£
	Cost or valuation
	Additions	1,150,127
	At 31 August 2025	1,150,127

	Net book value
	At 31 August 2025	1,150,127
	At 31 August 2024	-

6.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 September 2024	100
	At 31 August 2025	100

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REECO HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Debtors

					2025	2024
					£	£


Trade debtors	690	630
	690	630

8.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Accruals and deferred income	690	630
	690	630

9.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

95 (2024 - 95) Ordinary A shares of £1.00 each	95	95
5 (2024 - 5) Ordinary B shares of £1.00 each	5	5

	100	100

10.	Related party transactions
	During the year ended 31 August 2025 the company received a distribution is specie of £1,150,127 in respect of Unit 45 & 46 Mochdre Industrial Estate. There are debts with Reeco Automation Limited (subsidiary) that are secured upon these properties. The amount secured as at the year end was £497,478.

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