REGISTERED NUMBER: 05016656 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

REVERSING MADE EASY LTD

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr S Ransom

Mrs K Ransom

Mr J Ransom

SECRETARIES:

Mrs K Ransom

Mrs J Ransom

REGISTERED OFFICE:

Pelham Place

Palehouse Common

Framfield

East Sussex

TN22 5QZ

REGISTERED NUMBER:

05016656 (England and Wales)

ACCOUNTANTS:

bk plus Limited

Chartered Certified Accountants

44 Grand Parade

Brighton

East Sussex

BN2 9QA

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Reversing Made Easy Ltd for the year ended 31 January 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Reversing Made Easy Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Reversing Made Easy Ltd and state those matters that we have agreed to state to the Board of Directors of Reversing Made Easy Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Reversing Made Easy Ltd 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 Reversing Made Easy Ltd. You consider that Reversing Made Easy Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Reversing Made Easy Ltd. 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.

bk plus Limited

Chartered Certified Accountants

44 Grand Parade

Brighton

East Sussex

BN2 9QA

1 October 2026

FIXED ASSETS

Tangible assets

4

44,392

24,237

CURRENT ASSETS

Stocks

300,666

512,435

Debtors

5

105,547

467,729

Cash at bank

720,307

747,353

1,126,520

1,727,517

CREDITORS

Amounts falling due within one year

6

(59,523

)

(420,497

)

NET CURRENT ASSETS

1,066,997

1,307,020

TOTAL ASSETS LESS CURRENT LIABILITIES

1,111,389

1,331,257

PROVISIONS FOR LIABILITIES

(11,098

)

(5,472

)

NET ASSETS

1,100,291

1,325,785

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,100,191

1,325,685

SHAREHOLDERS' FUNDS

1,100,291

1,325,785

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Board of Directors and authorised for issue on 1 October 2026 and were signed on its behalf by:

Mr J Ransom - Director

1.	STATUTORY INFORMATION

Reversing Made Easy Ltd 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 consideration, received or receivable, for goods and services provided in the ordinary course of the company's activities.

Turnover excludes discounts, rebates and is shown net of value added tax and other sales taxes.

For vehicle safety units sold for self-fitting, revenue is recognised on despatch of goods.

Where the vehicle safety units are fitted by the company, revenue is recognised on successful fitting of the units.

Tangible fixed assets

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

Plant and machinery etc

-

25% and 50% on cost and 20% 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 13 (2025 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2025

24,442

69,603

8,279

102,324

Additions

-

38,300

50

38,350

At 31 January 2026

24,442

107,903

8,329

140,674

DEPRECIATION

At 1 February 2025

22,082

53,211

2,794

78,087

Charge for year

472

15,903

1,820

18,195

At 31 January 2026

22,554

69,114

4,614

96,282

NET BOOK VALUE

At 31 January 2026

1,888

38,789

3,715

44,392

At 31 January 2025

2,360

16,392

5,485

24,237

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

94,906

460,839

Other debtors

10,641

6,890

105,547

467,729

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

22,564

24,131

Taxation and social security

20,363

380,526

Other creditors

16,596

15,840

59,523

420,497