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REGISTERED NUMBER: 15495669 (England and Wales)

Rupe Ltd

Unaudited Financial Statements for the Year Ended 31 March 2026

| Rupe Ltd (Registered number: 15495669) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| Rupe Ltd |

Company Information

for the Year Ended 31 March 2026

| DIRECTOR: | R I Stuart

| REGISTERED OFFICE: | Bridfel

| The Street

| Bredhurst

| Gillingham

| Kent

| ME7 3LJ

| REGISTERED NUMBER: | 15495669 (England and Wales)

| ACCOUNTANTS: | BK Plus Limited

| Chartered Certified Accountants

| 5 London Road

| Rainham

| Gillingham

| Kent

| ME8 7RG

| Rupe Ltd (Registered number: 15495669) |

Statement of Financial Position

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,093 |  | 646 |  |

CURRENT ASSETS

Debtors | 5 | 13,913 |  | 17,859 |  |

Cash at bank | 82,095 |  | 96,125 |  |

96,008 |  | 113,984 |  |

CREDITORS

Amounts falling due within one year | 6 | 49,349 |  | 64,173 |  |

NET CURRENT ASSETS | 46,659 |  | 49,811 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 47,752 |  | 50,457 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 104 |  | 101 |  |

Share premium | 498 |  | - |  |

Retained earnings | 47,150 |  | 50,356 |  |

SHAREHOLDERS' FUNDS | 47,752 |  | 50,457 |  |

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 6 August 2026 and were signed by:

R I Stuart - Director

| Rupe Ltd (Registered number: 15495669) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Rupe 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Income recognition

| Income represents the fair value of consideration received or receivable derived from the provision of goods and services to customers during the year (excluding value added tax) and is recognised when the company becomes entitled to it, usually on the rendering of an invoice.

| Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

| 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 etc | - | 25% on reducing balance

| Financial instruments

| The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

| Basic financial instruments are recognised at amortised cost, with changes recognised in the income statement.

| 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 statement of financial position date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2025 - 3 ) .

| Rupe Ltd (Registered number: 15495669) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2025 | 813 |  |

| Additions | 803 |  |

| At 31 March 2026 | 1,616 |  |

| DEPRECIATION

| At 1 April 2025 | 167 |  |

| Charge for year | 356 |  |

| At 31 March 2026 | 523 |  |

| NET BOOK VALUE

| At 31 March 2026 | 1,093 |  |

| At 31 March 2025 | 646 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 6,842 |  | 17,859 |  |

| Other debtors | 7,071 |  | - |  |

13,913 |  | 17,859 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade creditors | 3,529 |  | 7,877 |  |

| Taxation and social security | 42,592 |  | 54,074 |  |

| Other creditors | 3,228 |  | 2,222 |  |

49,349 |  | 64,173 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 51 | Ordinary A | £1 | 51 |  | 51 |  |

| 49 | Ordinary B | £1 | 49 |  | 49 |  |

| 1 | Ordinary C | £1 | 1 |  | 1 |  |

| 2 | Ordinary D | £1 | 2 |  | - |  |

| 1 | Ordinary E | £1 | 1 |  | - |  |

104 |  | 101 |  |

| Rupe Ltd (Registered number: 15495669) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

7. | CALLED UP SHARE CAPITAL - continued

| Shares were issued during the year as follows:

| Cash at par

| 1 Ordinary E share of £1 for £ 1

| Cash at premium

| 2 Ordinary D shares of £1 for £ 500