REGISTERED NUMBER: NI667097 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

REKOTE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

I R Johnston

REGISTERED OFFICE:

2 Manse Gate

NEWTOWNARDS

BT23 4DG

REGISTERED NUMBER:

NI667097 (Northern Ireland)

ACCOUNTANTS:

Minshull & Co

19 Crescent Business Park

LISBURN

Co. Antrim

BT28 2GN

FIXED ASSETS

Tangible assets

5

960

2,204

CURRENT ASSETS

Stocks

6

1,975

2,125

Debtors

7

27,124

25,666

Cash at bank

1

1,484

29,100

29,275

CREDITORS

Amounts falling due within one year

8

29,783

33,876

NET CURRENT LIABILITIES

(683

)

(4,601

)

TOTAL ASSETS LESS CURRENT LIABILITIES

277

(2,397

)

CREDITORS

Amounts falling due after more than one year

9

-

(1,631

)

PROVISIONS FOR LIABILITIES

11

(185

)

(420

)

NET ASSETS/(LIABILITIES)

92

(4,448

)

CAPITAL AND RESERVES

Called up share capital

12

1

1

Retained earnings

13

91

(4,449

)

SHAREHOLDERS' FUNDS

92

(4,448

)

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 director acknowledges his 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 director and authorised for issue on 29 October 2026 and were signed by:

I R Johnston - Director

1.	STATUTORY INFORMATION

REKOTE LTD is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Motor vehicles

-

25% on cost

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 February 2025

3,859

12,995

16,854

Additions

1,200

-

1,200

At 31 January 2026

5,059

12,995

18,054

DEPRECIATION

At 1 February 2025

3,820

10,830

14,650

Charge for year

279

2,165

2,444

At 31 January 2026

4,099

12,995

17,094

NET BOOK VALUE

At 31 January 2026

960

-

960

At 31 January 2025

39

2,165

2,204

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 February 2025

and 31 January 2026

12,995

DEPRECIATION

At 1 February 2025

10,830

Charge for year

2,165

At 31 January 2026

12,995

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

2,165

6.

STOCKS

31/1/26

31/1/25

£

£

Stocks

1,975

2,125

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Trade debtors

4,991

3,731

Amounts recoverable on contract

14,000

17,000

Prepayments and accrued income

-

1,163

Social security and other tax

8,133

3,772

27,124

25,666

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Hire purchase contracts

1,631

3,001

Tax

18,149

17,180

VAT

4,124

2,721

Directors' current accounts

28

6,123

Accruals and deferred income

5,851

4,851

29,783

33,876

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/1/26

31/1/25

£

£

Hire purchase contracts

-

1,631

10.	SECURED DEBTS

The following secured debts are included within creditors:

31/1/26

31/1/25

£

£

Hire purchase contracts

1,631

4,632

The hire purchase liability is secured upon the asset to which it relates.

11.	PROVISIONS FOR LIABILITIES

31/1/26

31/1/25

£

£

Deferred tax

185

420

Deferred

tax

£

Balance at 1 February 2025

420

Credit to Income Statement during year

(235

)

Balance at 31 January 2026

185

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/1/26

31/1/25

value:

£

£

2

Ordinary new

50p

1

1

13.

RESERVES

Retained

earnings

£

At 1 February 2025

(4,449

)

Profit for the year

12,540

Dividends

(8,000

)

At 31 January 2026

91

14.	CAPITAL COMMITMENTS

31/1/26

31/1/25

£

£

Contracted but not provided for in the

financial statements

-

-