REGISTERED NUMBER: 01962666 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

REPCHOICE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M Singh

SECRETARY:

G Singh

REGISTERED OFFICE:

Unit 1 Chappell Drive

Dockin Hill Road

DONCASTER

DN1 2RF

REGISTERED NUMBER:

01962666 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

335,460

383,741

335,460

383,741

CURRENT ASSETS

Stocks

610,299

685,761

Debtors

6

139,489

125,183

Cash at bank and in hand

7,993,632

7,556,798

8,743,420

8,367,742

CREDITORS

Amounts falling due within one year

7

1,024,238

1,098,351

NET CURRENT ASSETS

7,719,182

7,269,391

TOTAL ASSETS LESS CURRENT LIABILITIES

8,054,642

7,653,132

PROVISIONS FOR LIABILITIES

8

36,238

46,831

NET ASSETS

8,018,404

7,606,301

CAPITAL AND RESERVES

Called up share capital

202

202

Retained earnings

8,018,202

7,606,099

SHAREHOLDERS' FUNDS

8,018,404

7,606,301

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 director and authorised for issue on 8 October 2026 and were signed by:

M Singh - Director

1.	STATUTORY INFORMATION

Repchoice Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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, excluding discounts, rebates, value added tax and other sales taxes.

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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

Long leasehold

-

2% on cost

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on reducing balance

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 and deferred 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 or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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 22 (2025 - 25 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

587

AMORTISATION

At 1 April 2025

and 31 March 2026

587

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2025

278,168

252,581

237,680

555,837

1,324,266

Additions

-

11,590

9,743

-

21,333

At 31 March 2026

278,168

264,171

247,423

555,837

1,345,599

DEPRECIATION

At 1 April 2025

87,493

237,334

214,602

401,096

940,525

Charge for year

5,563

10,052

15,313

38,686

69,614

At 31 March 2026

93,056

247,386

229,915

439,782

1,010,139

NET BOOK VALUE

At 31 March 2026

185,112

16,785

17,508

116,055

335,460

At 31 March 2025

190,675

15,247

23,078

154,741

383,741

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

129,424

110,339

Other debtors

10,065

14,844

139,489

125,183

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

842,483

932,637

Tax

164,794

150,558

Social security and other taxes

9,259

7,421

Other creditors

1,090

1,403

Directors' current accounts

682

682

Accrued expenses

5,930

5,650

1,024,238

1,098,351

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

36,238

46,831

Deferred

tax

£

Balance at 1 April 2025

46,831

Charge for the year

(10,593

)

Balance at 31 March 2026

36,238

The deferred taxation charge is all in respect of accelerated capital allowances.

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Peter Mellor BA FCA (Senior Statutory Auditor)

for and on behalf of Glover & Co

10.	CAPITAL COMMITMENTS

2026

2025

£

£

Contracted but not provided for in the

financial statements

167,335

175,617

11.	OTHER FINANCIAL COMMITMENTS

The company is committed to pay ground rent of £3,415 per year in respect of the leasehold property for the duration of the lease or until it re-assigns the lease to another party. At present there is 49 years left on the lease giving a current commitment of £167,335.00 (2025: £170,750.00).

12.	RELATED PARTY DISCLOSURES

At the year ended 31 March 2026 the director was owed by the company £682 (2025: £682).

13.	FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

14.	ULTIMATE CONTROLLING PARTY

The company is controlled by Mr M Singh and Mr G Singh who own the whole of the company's issued share capital equally between them.