Reactsol Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05664505

Reactsol Ltd

Filleted Unaudited Financial Statements

For the year ended

31 March 2026

Reactsol Ltd

Statement of Financial Position

31 March 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	5	3,408	4,544

Current assets

Debtors	6	3,816	38,107
Cash at bank and in hand		379,494	444,563
		---------	---------
		383,310	482,670

Creditors: amounts falling due within one year	7	146,012	229,531
		---------	---------
Net current assets		237,298	253,139
		---------	---------
Total assets less current liabilities		240,706	257,683
		---------	---------
Net assets		240,706	257,683
		---------	---------

Capital and reserves

Called up share capital	1	1
Profit and loss account	240,705	257,682
	---------	---------
Shareholders funds	240,706	257,683
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 March 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 financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Reactsol Ltd

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 20 September 2026 , and are signed on behalf of the board by:

A Mitchell
Director

Company registration number: 05664505

Reactsol Ltd

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 8th Floor, The Hyde, Hyde House, London, NW9 6LA.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of (enter name of group financial statements) which can be obtained from (enter detail). As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) Disclosures in respect of each class of share capital have not been presented. (b) No cash flow statement has been presented for the company. (c) Disclosures in respect of financial instruments have not been presented. (d) No disclosure has been given for the aggregate remuneration of key management personnel.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures and fittings	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

5. Tangible assets

	Fixtures and fittings
	£
Cost
At 1 April 2025 and 31 March 2026	10,897
	--------
Depreciation
At 1 April 2025	6,353
Charge for the year	1,136
	--------
At 31 March 2026	7,489
	--------
Carrying amount
At 31 March 2026	3,408
	--------
At 31 March 2025	4,544
	--------

6. Debtors

	2026	2025
	£	£
Trade debtors	–	37,929
Other debtors	3,816	178
	-------	--------
	3,816	38,107
	-------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	59	60
Corporation tax	–	67,206
Social security and other taxes	470	434
Other creditors	145,483	161,831
	---------	---------
	146,012	229,531
	---------	---------

8. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
A Mitchell	( 160,832)	16,599	( 144,233)
	---------	--------	---------

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
A Mitchell	( 122,802)	( 38,030)	( 160,832)
	---------	--------	---------