Company No: 14600964 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Director

C Ransick

Registered office	2nd Floor 168 Shoreditch High Street
	London
	E1 6RA
	United Kingdom

Company number

14600964 (England and Wales)

Accountant	Kreston Reeves LLP
	2nd Floor
	168 Shoreditch High Street
	London
	E1 6RA

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of REC-UK Limited for the financial year ended 31 December 2025 which comprise the Balance Sheet and the related notes 1 to 7 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 www.icaew.com/regulation.

This report is made solely to the Director of REC-UK 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 REC-UK Limited and state those matters that we have agreed to state to the director of REC-UK Limited, 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 REC-UK Limited and its Director as a body for our work or for this report.

It is your duty to ensure that REC-UK 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 loss of REC-UK Limited. You consider that REC-UK Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of REC-UK 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.

Kreston Reeves LLP

2nd Floor
168 Shoreditch High Street
London
E1 6RA

12 August 2026

	Note	2025		2024
		£		£
Current assets
Debtors	3	5,209		6,525
Cash at bank and in hand	4	1,004		2,841
		6,213		9,366
Creditors: amounts falling due within one year	5	( 169,010)		( 165,222)
Net current liabilities		(162,797)		(155,856)
Total assets less current liabilities		(162,797)		(155,856)
Net liabilities		( 162,797)		( 155,856)
Capital and reserves
Called-up share capital		100		100
Profit and loss account		( 162,897 )		( 155,956 )
Total shareholder's deficit		( 162,797)		( 155,856)

For the financial year ending 31 December 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 member has not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Comprehensive Income has not been delivered.

The financial statements of REC-UK Limited (registered number: 14600964) were approved and authorised for issue by the Director on 12 August 2026. They were signed on its behalf by:

C Ransick Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

REC-UK Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2nd Floor 168 Shoreditch High Street, London, E1 6RA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Comprehensive Income as described below.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		2

3. Debtors

	2025		2024
	£		£
Other debtors	5,209		6,525

4. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	1,004		2,841

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	3,600		0
Other creditors	165,410		165,222
	169,010		165,222

6. Related party transactions

During the period, Recreation RSA Inc., a company under common control and incorporated in the USA, made payments of £Nil (2024: £38,157) on behalf of the company. At the balance sheet date, the amount owed to the Recreation RSA Inc. was £109,274 (2024: £109,274) which is included within Other creditors.

During the period, C Ransick, the director, withdrew £562 (2024: £5,049) from the company. At the Balance sheet date, the amount due to C Ransick was £53,266 (2024: £53,828) which is included within Other creditors.

7. Ultimate controlling party

The company is controlled by C Ransick by virtue of his 100% shareholding