REGISTERED NUMBER: 07766386 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

RENT2BUYTV LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTORS:

J Hinchly

M Andrews

REGISTERED OFFICE:

Parkwall Cottage

Heol-y-Parc

Lisvane

Cardiff

South Glamorgan

CF14 0HY

REGISTERED NUMBER:

07766386 (England and Wales)

ACCOUNTANTS:

Hayvenhursts

Fairway House

Links Business Park

St Mellons

Cardiff

CF3 0LT

FIXED ASSETS

Tangible assets

4

266,220

330,927

CURRENT ASSETS

Stocks

5

48,596

70,067

Debtors

6

1,197,795

1,149,315

Cash at bank and in hand

165,140

220,812

1,411,531

1,440,194

CREDITORS

Amounts falling due within one year

7

(705,068

)

(658,805

)

NET CURRENT ASSETS

706,463

781,389

TOTAL ASSETS LESS CURRENT LIABILITIES

972,683

1,112,316

CREDITORS

Amounts falling due after more than one year

8

(297,639

)

(276,241

)

NET ASSETS

675,044

836,075

CAPITAL AND RESERVES

Called up share capital

9

103

114

Share premium

10

169,988

169,988

Capital redemption reserve

10

11

-

Retained earnings

10

504,942

665,973

SHAREHOLDERS' FUNDS

675,044

836,075

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 June 2026 and were signed on its behalf by:

J Hinchly - Director

1.	STATUTORY INFORMATION

Rent2buytv 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.

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 the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery

-

Over lease term

Motor vehicles

-

20% on reducing balance

Computer equipment

-

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.

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 income

Hire purchase contracts are leases where the lessee acquires legal title to the asset at the end of the lease period. The difference between the total minimum lease payments receivable and any attributed residual value and the fair value of the equipment on the lease at inception represents income which is recognised over the period of the lease following the rule of 78.

Operating lease income

Lease receipts are recognized in profit or loss over the term of the lease on a straight-line basis, unless another systematic and rational basis more clearly represents the benefit that the lessee is deriving from the underlying asset. Profits cannot be recognized at the beginning of an operating lease, since control of the underlying asset has not been transferred to the lessee

Impairment of fixed assets

An assessment is made at each reporting date of whether there are any indications that a fixed asset may be impaired or that an impairment loss previously recognised has fully or partially reversed. If such indications exist, the Company estimates the recoverable amount of th asset.

Shortfalls between carrying value of fixed assets and their recoverable amounts, being the higher of fair value less costs to sell and value-in-use, are recognised as impairment losses.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Reversals of impairment losses are recognised in the profit and loss account. On reversal of an impairment loss, the depreciation is adjusted to allocate the asset's revised carrying amount(less any residual value) over its remaining useful life.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

550,839

105,945

29,816

686,600

Additions

64,170

58,146

2,071

124,387

Disposals

-

(6,250

)

-

(6,250

)

At 30 September 2025

615,009

157,841

31,887

804,737

DEPRECIATION

At 1 October 2024

312,563

24,624

18,486

355,673

Charge for year

166,931

13,647

2,266

182,844

At 30 September 2025

479,494

38,271

20,752

538,517

NET BOOK VALUE

At 30 September 2025

135,515

119,570

11,135

266,220

At 30 September 2024

238,276

81,321

11,330

330,927

5.

STOCKS

2025

2024

£

£

Stocks

48,596

70,067

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

711,595

702,462

Other debtors

2,528

1,528

714,123

703,990

Amounts falling due after more than one year:

Trade debtors

483,672

445,325

Aggregate amounts

1,197,795

1,149,315

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,667

10,000

Hire purchase contracts

18,633

12,805

Trade creditors

53,360

48,403

Tax

46,424

38,964

Social security and other taxes

49,164

53,790

Other creditors

21,314

1,156

Directors' current accounts

17,838

14,338

Accruals and deferred income

491,668

479,349

705,068

658,805

The directors loan accounts are interest and repayable on demand.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

6,667

Hire purchase contracts

57,512

41,035

Accruals and deferred income

240,127

228,539

297,639

276,241

9.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,026

Share capital 1

.1

103

114

10.

RESERVES

Capital

Retained

Share

redemption

earnings

premium

reserve

Totals

£

£

£

£

At 1 October 2024

665,973

169,988

-

835,961

Profit for the year

80,169

80,169

Purchase of own shares

(241,200

)

-

11

(241,189

)

At 30 September 2025

504,942

169,988

11

674,941

11.	ULTIMATE CONTROLLING PARTY

Both directors equally control the company.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 September 2025 set out on pages three to ten and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Hayvenhursts

Fairway House

Links Business Park

St Mellons

Cardiff

CF3 0LT

3 June 2026