React Fast 365 Limited 30/09/2025 iXBRL

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)
		_______	_______	_______	_______