Repcode Limited - Accounts

Repcode Limited
Contents Page
For the year ended 31 January 2026

Company Information	1
Director's Report	2
Accountants' Report	3
Statement of Financial Position	4
Notes to the Financial Statements	5

Repcode Limited
Company Information
For the year ended 31 January 2026

Director	Ryan Elliott-Potter
Registered Number	11139153
Registered Office	61A High Street South Rushden Northants NN10 0RA
Accountants	Denton Tavara Ltd 61a High Street South Rushden Northants NN10 0RA

1

Repcode Limited
Director's Report
For the year ended 31 January 2026

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 31 January 2026.

Principal activities

The principal activity of the company during the financial year was that of IT software coding.

Director

The director who served the company throughout the year was as follows:

Ryan Elliott-Potter

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
Ryan Elliott-Potter
Director

Date approved: 30 July 2026

2

Repcode Limited Accountants' Report For the year ended 31 January 2026
Accountants report You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the Statement of Financial Position , your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... Denton Tavara Ltd 61a High Street South Rushden Northants NN10 0RA 30 July 2026 3

Repcode Limited
Accountants' Report
For the year ended 31 January 2026

Accountants report
You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the Statement of Financial Position , your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

....................................................

Denton Tavara Ltd
61a High Street South
Rushden
Northants
NN10 0RA
30 July 2026

3

Repcode Limited
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	5,539	6,517
		5,539	6,517
Current assets
Debtors	4	20,040	3,131
Cash at bank and in hand		312,985	341,512
		333,025	344,643
Creditors: amount falling due within one year	5	(14,485)	(26,255)
Net current assets		318,540	318,388

Total assets less current liabilities		324,079	324,905
Net assets		324,079	324,905

Capital and reserves
Called up share capital		100	100
Profit and loss account		323,979	324,805
Shareholders' funds		324,079	324,905

For the year ended 31 January 2026 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 accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director on 30 July 2026 and were signed by:

-------------------------------
Ryan Elliott-Potter
Director

4

Repcode Limited
Notes to the Financial Statements
For the year ended 31 January 2026

General Information

Repcode Limited is a private company, limited by shares, registered in England & Northern Ireland, registration number 11139153, registration address 61A High Street South, Rushden, Northants, NN10 0RA.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

15% Reducing Balance

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 February 2025	11,254	11,254
Additions	-	-
Disposals	-	-
At 31 January 2026	11,254	11,254
Depreciation
At 01 February 2025	4,737	4,737
Charge for year	978	978
On disposals	-	-
At 31 January 2026	5,715	5,715
Net book values
Closing balance as at 31 January 2026	5,539	5,539
Opening balance as at 01 February 2025	6,517	6,517

4.

Debtors: amounts falling due within one year

	2026 £		2025 £
Trade Debtors	20,040		3,131
	20,040		3,131

5.

Creditors: amount falling due within one year

	2026 £	2025 £
Corporation Tax	8,851	16,357
PAYE & Social Security	95	0
Accruals	1,320	1,272
Other Creditors	0	0
Directors' Current Accounts	263	114
VAT	3,956	8,512
	14,485	26,255

5

Reports Dated : 30/07/2026	Registered Number: 11139153
England & Northern Ireland
REPCODE LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 February 2025 End date: 31 January 2026