Reconeyez UK Ltd - Accounts

Reconeyez UK Ltd Accountants' Report For the year ended 31 December 2025
Report to the directors on the preparation of the unaudited statutory accounts of Reconeyez UK Ltd for the year ended 31 December 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Reconeyez UK Ltd for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Reconeyez UK Ltd, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Reconeyez UK Ltd and state those matters that we have agreed to state to the Board of Directors of Reconeyez UK Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Reconeyez UK Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Reconeyez UK Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Reconeyez UK Ltd. You consider that Reconeyez UK 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 accounts of Reconeyez UK 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 accounts 31 December 2025. Dove Marsh & Jones Ground Floor 1 Crown Walk Jewry Street Winchester SO23 8BB 07 October 2026 2

Reconeyez UK Ltd
Accountants' Report
For the year ended 31 December 2025

Report to the directors on the preparation of the unaudited statutory accounts of Reconeyez UK Ltd for the year ended 31 December 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Reconeyez UK Ltd for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of Reconeyez UK Ltd, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Reconeyez UK Ltd and state those matters that we have agreed to state to the Board of Directors of Reconeyez UK Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Reconeyez UK Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Reconeyez UK Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Reconeyez UK Ltd. You consider that Reconeyez UK 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 accounts of Reconeyez UK 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 accounts
31 December 2025.

Dove Marsh & Jones
Ground Floor
1 Crown Walk
Jewry Street
Winchester
SO23 8BB
07 October 2026

Reconeyez UK Ltd
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	8,456	10,341
		8,456	10,341
Current assets
Stocks	4	210,968	339,493
Debtors	5	1,505,321	501,914
Cash at bank and in hand		229,473	46,624
		1,945,762	888,031
Creditors: amount falling due within one year	6	(1,604,850)	(688,960)
Net current assets		340,912	199,071

Total assets less current liabilities		349,368	209,412
Net assets		349,368	209,412

Capital and reserves
Called up share capital		1	1
Profit and loss account		349,367	209,411
Shareholders' funds		349,368	209,412

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 07 October 2026 and were signed on its behalf by:

-------------------------------
Mrs M D Reit
Director

Reconeyez UK Ltd
Notes to the Financial Statements
For the year ended 31 December 2025

General Information

Reconeyez UK Ltd is a private company, limited by shares, registered in England and Wales, registration number 11874439, registration address Ground Floor, 1 Crown Walk, Jewry Street, Winchester, Hampshire, SO23 8BB. The trading address of the company is Unit 15, Riverside Business Park, Dogflud Way, Farnham, Hampshire, GU9 7UG.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Straight Line
Fixtures and Fittings	20% Reducing Balance
Computer Equipment	33% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 7 (2024 : 4).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 January 2025	9,587	3,968	6,476	20,031
Additions	-	893	2,572	3,465
Disposals	-	-	-	-
At 31 December 2025	9,587	4,861	9,048	23,496
Depreciation
At 01 January 2025	4,364	1,272	4,054	9,690
Charge for year	1,917	980	2,453	5,350
On disposals	-	-	-	-
At 31 December 2025	6,281	2,252	6,507	15,040
Net book values
Closing balance as at 31 December 2025	3,306	2,609	2,541	8,456
Opening balance as at 01 January 2025	5,223	2,696	2,422	10,341

Stocks

	2025 £		2024 £
Stocks	210,968		339,493
	210,968		339,493

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	603,308	422,335
Amount Owed by Group Undertakings	846,501	-
Prepayments & Accrued Income	51,345	75,412
Other Debtors	4,167	4,167
	1,505,321	501,914

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	25,405	16,347
Amounts Owed to Group Undertakings	308,024	444,309
Corporation Tax	137,559	86,548
PAYE & Social Security	20,486	2,206
Accrued Expenses	4,838	2,827
Other Creditors	904,515	5,529
VAT	204,023	131,194
	1,604,850	688,960

7.	Ultimate Controlling Party In the opinion of the director the company is controlled by Defendec Holding OU, a company incorporated in Estonia.