REGISTERED NUMBER: 14690239 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Re-com Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

4,553

-

Tangible assets

5

88,491

4,055

93,044

4,055

CURRENT ASSETS

Stocks

143,083

275,545

Debtors

6

454,968

204,293

Cash at bank

12,546

78,050

610,597

557,888

CREDITORS

Amounts falling due within one year

7

(371,912

)

(336,143

)

NET CURRENT ASSETS

238,685

221,745

TOTAL ASSETS LESS CURRENT LIABILITIES

331,729

225,800

CREDITORS

Amounts falling due after more than one year

8

(121,985

)

(62,819

)

NET ASSETS

209,744

162,981

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

209,644

162,881

209,744

162,981

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 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 10 August 2026 and were signed on its behalf by:

Ms K Powsey - Director

1.	STATUTORY INFORMATION

Re-com Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

14690239

Registered office:

Unit B1

Brookside Business Park

Greentgate

Manchester

M24 1GS

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, net of VAT and trade discounts.

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on delivery.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website development is being amortised evenly over its estimated useful life of nil years.

Website

The development costs of the website are to be amortised at 25% per annum on a reducing balance basis.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

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 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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Website

development

£

COST

Additions

4,650

At 31 March 2026

4,650

AMORTISATION

Amortisation for year

97

At 31 March 2026

97

NET BOOK VALUE

At 31 March 2026

4,553

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

-

6,406

542

6,948

Additions

64,118

26,005

300

90,423

At 31 March 2026

64,118

32,411

842

97,371

DEPRECIATION

At 1 April 2025

-

2,727

166

2,893

Charge for year

2,672

3,266

49

5,987

At 31 March 2026

2,672

5,993

215

8,880

NET BOOK VALUE

At 31 March 2026

61,446

26,418

627

88,491

At 31 March 2025

-

3,679

376

4,055

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

389,708

204,193

Other debtors

65,260

100

454,968

204,293

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

135,407

100,510

Taxation and social security

113,581

110,470

Other creditors

122,924

125,163

371,912

336,143

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Other creditors

121,985

62,819

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.26

31.3.25

£

£

Within one year

49,452

-

Between one and five years

195,720

-

In more than five years

203,456

-

448,628

-