Company Registration No. 07337400 (England and Wales)
Recipro (UK) Limited
Unaudited accounts
for the year ended 31 December 2025
Recipro (UK) Limited
Unaudited accounts
Contents
Recipro (UK) Limited
Company Information
for the year ended 31 December 2025
Directors
Rebecca Close
Michael Close
Company Number
07337400 (England and Wales)
Registered Office
2 Britannia House
Dock Road
Wallasey
Wirral
CH41 1DF
United Kingdom
Accountants
Elevate Accounting Solutions Limited
14 John Bradshaw Court
Alexandria Way
Congleton
CW12 1LB
Recipro (UK) Limited
Statement of financial position
as at 31 December 2025
Tangible assets
19,969
16,945
Cash at bank and in hand
325,401
194,489
Creditors: amounts falling due within one year
(184,481)
(135,694)
Net current assets
215,282
131,971
Total assets less current liabilities
235,251
148,916
Creditors: amounts falling due after more than one year
-
(4,409)
Provisions for liabilities
Deferred tax
(3,794)
(3,220)
Net assets
231,457
141,287
Called up share capital
1
1
Profit and loss account
231,456
141,286
Shareholders' funds
231,457
141,287
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 March 2026 and were signed on its behalf by
Rebecca Close
Director
Company Registration No. 07337400
Recipro (UK) Limited
Notes to the Accounts
for the year ended 31 December 2025
Recipro (UK) Limited is a private company, limited by shares, registered in England and Wales, registration number 07337400. The registered office is 2 Britannia House, Dock Road, Wallasey, Wirral, CH41 1DF, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% on cost
Motor vehicles
15% on cost
Fixtures & fittings
15% on cost
Computer equipment
33% on cost
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Recipro (UK) Limited
Notes to the Accounts
for the year ended 31 December 2025
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2025
11,516
20,540
10,460
41,004
83,520
Additions
6,706
-
-
-
6,706
At 31 December 2025
18,222
20,540
10,460
41,004
90,226
At 1 January 2025
6,370
8,741
10,460
41,004
66,575
Charge for the year
1,425
2,257
-
-
3,682
At 31 December 2025
7,795
10,998
10,460
41,004
70,257
At 31 December 2025
10,427
9,542
-
-
19,969
At 31 December 2024
5,146
11,799
-
-
16,945
Amounts falling due within one year
Trade debtors
51,536
50,687
Accrued income and prepayments
7,826
7,489
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
4,409
10,397
Trade creditors
41,371
31,546
Taxes and social security
46,094
14,280
Loans from directors
69,207
60,146
7
Creditors: amounts falling due after more than one year
2025
2024
Recipro (UK) Limited
Notes to the Accounts
for the year ended 31 December 2025
The immediate parent company throughout the period was Recipro Limited (company number 07605975, registered in England & Wales).
The ultimate parent company throughout the period was Recipro Holdings Limited (company number 13333073, registered in England & Wales).
There was no ultimate controlling party during the period.
9
Average number of employees
During the year the average number of employees was 8 (2024: 8).