REGISTERED NUMBER: 05549188 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Restoration Express Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Martin

SECRETARY:

R Martin

REGISTERED OFFICE:

39a Cranmore Lane

Aldershot

Hampshire

GU11 3AJ

REGISTERED NUMBER:

05549188 (England and Wales)

ACCOUNTANTS:

J.Y. Limited

Rangefield Court

Farnham Trading Estate

Farnham

Surrey

GU9 9NP

FIXED ASSETS

Intangible assets

4

16,000

-

Tangible assets

5

67,910

-

83,910

-

CURRENT ASSETS

Debtors

6

84,496

-

Cash at bank and in hand

17,857

10

102,353

10

CREDITORS

Amounts falling due within one year

7

92,883

-

NET CURRENT ASSETS

9,470

10

TOTAL ASSETS LESS CURRENT LIABILITIES

93,380

10

CREDITORS

Amounts falling due after more than one year

8

36,000

-

NET ASSETS

57,380

10

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

57,370

-

SHAREHOLDERS' FUNDS

57,380

10

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 3 June 2026 and were signed by:

D Martin - Director

1.	STATUTORY INFORMATION

Restoration Express 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.

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 2025, is being amortised evenly over its estimated useful life of five 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

-

25% on cost

Motor vehicles

-

25% on cost

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.

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 2 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

20,000

At 31 March 2026

20,000

AMORTISATION

Amortisation for year

4,000

At 31 March 2026

4,000

NET BOOK VALUE

At 31 March 2026

16,000

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

Additions

86,564

13,983

100,547

Disposals

(10,000

)

-

(10,000

)

At 31 March 2026

76,564

13,983

90,547

DEPRECIATION

Charge for year

19,144

3,493

22,637

At 31 March 2026

19,144

3,493

22,637

NET BOOK VALUE

At 31 March 2026

57,420

10,490

67,910

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

56,818

-

Other debtors

27,678

-

84,496

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

18,904

-

Taxation and social security

21,397

-

Other creditors

52,582

-

92,883

-

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Other creditors

36,000

-

9.	LEASING AGREEMENTS

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

31.3.26

31.3.25

£

£

Within one year

10,375

-

10.	RELATED PARTY DISCLOSURES

At the balance sheet date £15,000 in Other creditors represents money owing to Home-Dry UK Limited, a company related by common control and ownership.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D Martin.