5 01/10/2024 30/09/2025 2025-09-30 false false false false false false false true false false true false false false true true true false No description of principal activities is disclosed 2024-10-01 Sage Accounts Production 23.0 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 07014997 2024-10-01 2025-09-30 07014997 2025-09-30 07014997 2024-09-30 07014997 2023-10-01 2024-09-30 07014997 2024-09-30 07014997 2023-09-30 07014997 core:PlantMachinery 2024-10-01 2025-09-30 07014997 core:FurnitureFittingsToolsEquipment 2024-10-01 2025-09-30 07014997 core:MotorVehicles 2024-10-01 2025-09-30 07014997 bus:RegisteredOffice 2024-10-01 2025-09-30 07014997 bus:LeadAgentIfApplicable 2024-10-01 2025-09-30 07014997 bus:Director1 2024-10-01 2025-09-30 07014997 core:LandBuildings core:OwnedOrFreeholdAssets 2024-09-30 07014997 core:PlantMachinery 2024-09-30 07014997 core:FurnitureFittingsToolsEquipment 2024-09-30 07014997 core:MotorVehicles 2024-09-30 07014997 core:LandBuildings core:OwnedOrFreeholdAssets 2025-09-30 07014997 core:PlantMachinery 2025-09-30 07014997 core:FurnitureFittingsToolsEquipment 2025-09-30 07014997 core:MotorVehicles 2025-09-30 07014997 core:WithinOneYear 2025-09-30 07014997 core:WithinOneYear 2024-09-30 07014997 core:AfterOneYear 2025-09-30 07014997 core:AfterOneYear 2024-09-30 07014997 core:LandBuildings core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 07014997 core:ShareCapital 2025-09-30 07014997 core:ShareCapital 2024-09-30 07014997 core:HedgingReserve 2025-09-30 07014997 core:HedgingReserve 2024-09-30 07014997 core:RetainedEarningsAccumulatedLosses 2025-09-30 07014997 core:RetainedEarningsAccumulatedLosses 2024-09-30 07014997 core:BetweenOneFiveYears 2025-09-30 07014997 core:LandBuildings core:OwnedOrFreeholdAssets 2024-09-30 07014997 core:PlantMachinery 2024-09-30 07014997 core:FurnitureFittingsToolsEquipment 2024-09-30 07014997 core:MotorVehicles 2024-09-30 07014997 bus:Director1 2024-09-30 07014997 bus:Director1 2025-09-30 07014997 bus:Director1 2023-09-30 07014997 bus:Director1 2024-09-30 07014997 bus:Director1 2023-10-01 2024-09-30 07014997 bus:SmallEntities 2024-10-01 2025-09-30 07014997 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 07014997 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 07014997 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07014997 bus:FullAccounts 2024-10-01 2025-09-30
Company registration number: 07014997
React Fast 365 Limited
Unaudited filleted financial statements
30 September 2025
React Fast 365 Limited
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
React Fast 365 Limited
Directors and other information

| Director | Mr Jonathan Last |
| Company number | 07014997 |
| Registered office | 23 Sabre Court |
|  | Gillingham |
|  | Kent |
|  | ME8 0RW |
| Business address | 23 Sabre Court |
|  | Gillingham |
|  | Kent |
|  | ME8 0RW |
| Accountants | Henry Reeves & Co Medway Limited |
|  | 69-71 High Street |
|  | Chatham |
|  | Kent |
|  | ME4 4EE |

React Fast 365 Limited
Chartered accountants report to the director on the preparation of the
unaudited statutory financial statements of React Fast 365 Limited
Year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of React Fast 365 Limited for the year ended 30 September 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the director of React Fast 365 Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of React Fast 365 Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than React Fast 365 Limited and its director as a body for our work or for this report.
It is your duty to ensure that React Fast 365 Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of React Fast 365 Limited. You consider that React Fast 365 Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of React Fast 365 Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Henry Reeves & Co Medway Limited
Chartered Accountants
69-71 High Street
Chatham
Kent
ME4 4EE
23 June 2026
React Fast 365 Limited
Statement of financial position
30 September 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 294,272 |  |  |  | 604,747 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 294,272 |  |  |  | 604,747
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 10,000 |  |  |  | 10,000 |  |
Debtors |  | 6 | 127,351 |  |  |  | 136,339 |  |
Cash at bank and in hand |  |  | 251,693 |  |  |  | 161,479 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 389,044 |  |  |  | 307,818 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 150,437) |  |  |  | ( 134,588) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 238,607 |  |  |  | 173,230
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 532,879 |  |  |  | 777,977
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 8 |  |  | ( 71,309) |  |  |  | ( 268,502)
Provisions for liabilities |  |  |  |  | ( 24,938) |  |  |  | ( 25,826)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 436,632 |  |  |  | 483,649
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 1,000 |  |  |  | 1,000
Fair value reserve |  |  |  |  | 69,940 |  |  |  | 69,940
Profit and loss account |  |  |  |  | 365,692 |  |  |  | 412,709
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 436,632 |  |  |  | 483,649
|  |  |  |  | _______ |  |  |  | _______

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 22 June 2026 , and are signed on behalf of the board by:
Mr Jonathan Last
Director
React Fast 365 Limited
Notes to the financial statements
Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 23 Sabre Court, Gillingham, Kent, ME8 0RW.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Revenue from the rendering of services is measured by reference to the reliable estimate of the stage of completion of the stage of the services provided by the end of the reporting period. When the outcome cannot be reliably estimated revenue is reconciling only to the extent that expenses recognised are recoverable.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25 % | reducing balance
| Fittings fixtures and equipment | - | 25 % | reducing balance
| Motor vehicles | - | 25 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Investment property
Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 5 (2024: 5 ).
5. Tangible assets

|  | Freehold property | Plant and machinery | Fixtures, fittings and equipment | Motor vehicles | Total |  |
|  | £ | £ | £ | £ | £ |  |
| Cost |  |  |  |  |  |  |
| At 1 October 2024 | 468,822 | 28,902 | 10,309 | 209,373 | 717,406 |  |
| Additions | - | 274 | 2,656 | - | 2,930 |  |
| Disposals | ( 274,300) | - | ( 958) | ( 35,437) | ( 310,695) |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| At 30 September 2025 | 194,522 | 29,176 | 12,007 | 173,936 | 409,641 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| Depreciation |  |  |  |  |  |  |
| At 1 October 2024 | - | 15,109 | 6,302 | 91,247 | 112,658 |  |
| Charge for the year | - | 2,812 | 1,236 | 27,857 | 31,905 |  |
| Disposals | - | - | ( 468) | ( 28,726) | ( 29,194) |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| At 30 September 2025 | - | 17,921 | 7,070 | 90,378 | 115,369 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 September 2025 | 194,522 | 11,255 | 4,937 | 83,558 | 294,272 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| At 30 September 2024 | 468,822 | 13,793 | 4,007 | 118,126 | 604,748 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |

Investment property
Included within the above is investment property measured at fair value as follows:

|  | £
| At 1 October 2024 and 30 September 2025 | 170,000
|  | _______

The fair value of the investment property at 30 September 2025 is based on the valuation from a professionally qualified valuer. The valuation was made on an open market basis. If the investment property was stated on an historical cost basis rather than a fair value basis, the amount included would have been £100,060.
6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 114,418 | 122,201
| Other debtors |  | 12,933 | 14,138
|  |  | _______ | _______
|  |  | 127,351 | 136,339
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 1,889 | 10,594
| Trade creditors |  | 4,155 | 3,192
| Social security and other taxes |  | 83,092 | 55,297
| Other creditors |  | 61,301 | 65,505
|  |  | _______ | _______
|  |  | 150,437 | 134,588
|  |  | _______ | _______

8. Creditors: amounts falling due after more than one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 55,876 | 218,581
| Other creditors |  | 15,433 | 49,921
|  |  | _______ | _______
|  |  | 71,309 | 268,502
|  |  | _______ | _______

Total bank loans falling due within and after one year of £57,765 (2024 - £229,175) are secured by guarantee from the company, and secured on the assets concerned. In addition, total hire purchase loans falling due within and after one year of £49,879 (2024 - £88,909) are secured on the assets concerned.
9. Operating leases
The company as lessee
The total future minimum lease payments under non-cancellable operating leases are as follows:

| £ | £
Not later than 1 year | 24,106 | -
Later than 1 year and not later than 5 years | 12,155 | -
| _______ | _______
| 36,261 | -
| _______ | _______

10. Directors advances, credits and guarantees

| During the year the director entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| Mr Jonathan Last | ( 2,216) | 20,833 | ( 12,077) | 6,540 |  |
|  | _______ | _______ | _______ | _______ |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| Mr Jonathan Last | 1,607 | 18,318 | ( 22,141) | ( 2,216) |  |
|  | _______ | _______ | _______ | _______ |  |