DANIEL REEKIE LIMITED

Company Registration Number:
11120262 (England and Wales)

Unaudited abridged accounts for the year ended 30 December 2025

Period of accounts

Start date: 31 December 2024

End date: 30 December 2025

DANIEL REEKIE LIMITED

Contents of the Financial Statements

for the Period Ended 30 December 2025

Balance sheet
Notes

DANIEL REEKIE LIMITED

Balance sheet

As at 30 December 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 355 514
Total fixed assets: 355 514
Current assets
Debtors: 4 16,996 17,564
Cash at bank and in hand: 7,969 12,332
Total current assets: 24,965 29,896
Creditors: amounts falling due within one year: 5 (24,536) (28,466)
Net current assets (liabilities): 429 1,430
Total assets less current liabilities: 784 1,944
Total net assets (liabilities): 784 1,944
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 684 1,844
Shareholders funds: 784 1,944

The notes form part of these financial statements

DANIEL REEKIE LIMITED

Balance sheet statements

For the year ending 30 December 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 16 September 2026
and signed on behalf of the board by:

Name: Daniel Reekie
Status: Director

The notes form part of these financial statements

DANIEL REEKIE LIMITED

Notes to the Financial Statements

for the Period Ended 30 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Tangible fixed assets and depreciation policy

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: Plant & Machinery - 25% reducing balance Fixtures, fittings, equipment - 25% reducing balance

Other accounting policies

Debtors Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. Creditors Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Taxation A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted. Pensions Contributions to defined contribution plans are expensed in the period to which they relate.

DANIEL REEKIE LIMITED

Notes to the Financial Statements

for the Period Ended 30 December 2025

2. Employees

2025 2024
Average number of employees during the period 1 1

DANIEL REEKIE LIMITED

Notes to the Financial Statements

for the Period Ended 30 December 2025

3. Tangible Assets

Total
Cost £
At 31 December 2024 2,875
At 30 December 2025 2,875
Depreciation
At 31 December 2024 2,361
Charge for year 159
At 30 December 2025 2,520
Net book value
At 30 December 2025 355
At 30 December 2024 514

DANIEL REEKIE LIMITED

Notes to the Financial Statements

for the Period Ended 30 December 2025

4. Debtors

Trade debtors - £1,049 (2024 - £1,250), Other debtors - £15,947 (2024 - £16,314).

DANIEL REEKIE LIMITED

Notes to the Financial Statements

for the Period Ended 30 December 2025

5. Creditors: amounts falling due within one year note

Trade creditors - £14,725 (2024 - £12,241). Taxation and social security - £8,611 (2024 - £6,778). Other creditors - £1,200 (2024 - £9,447).

DANIEL REEKIE LIMITED

Notes to the Financial Statements

for the Period Ended 30 December 2025

6. Loans to directors

Name of director receiving advance or credit: Daniel Reekie
Description of the loan: During the year the company provided the director with a loan. Interest was applied using HMRC's official rate of interest and the loan was repayable on demand and unsecured. The balance was repaid in full on 15th September 2026.
£
Balance at 31 December 2024 13,945
Advances or credits made: 17,812
Advances or credits repaid: 16,400
Balance at 30 December 2025 15,357