2022-05-012023-04-302023-04-30falseSC266019R & S ELECTRICAL LTD.2023-11-07iso4217:GBPxbrli:pureSC2660192022-05-01SC2660192023-04-30SC2660192022-05-012023-04-30SC2660192021-05-01SC2660192022-04-30SC2660192021-05-012022-04-30SC266019bus:SmallEntities2022-05-012023-04-30SC266019bus:AuditExempt-NoAccountantsReport2022-05-012023-04-30SC266019bus:AbridgedAccounts2022-05-012023-04-30SC266019bus:PrivateLimitedCompanyLtd2022-05-012023-04-30SC266019core:WithinOneYear2023-04-30SC266019core:AfterOneYear2023-04-30SC266019core:WithinOneYear2022-04-30SC266019core:AfterOneYear2022-04-30SC266019core:ShareCapital2023-04-30SC266019core:SharePremium2023-04-30SC266019core:RevaluationReserve2023-04-30SC266019core:OtherReservesSubtotal2023-04-30SC266019core:RetainedEarningsAccumulatedLosses2023-04-30SC266019core:ShareCapital2022-04-30SC266019core:SharePremium2022-04-30SC266019core:RevaluationReserve2022-04-30SC266019core:OtherReservesSubtotal2022-04-30SC266019core:RetainedEarningsAccumulatedLosses2022-04-30SC266019core:LandBuildings2023-04-30SC266019core:PlantMachinery2023-04-30SC266019core:Vehicles2023-04-30SC266019core:FurnitureFittings2023-04-30SC266019core:OfficeEquipment2023-04-30SC266019core:NetGoodwill2023-04-30SC266019core:IntangibleAssetsOtherThanGoodwill2023-04-30SC266019core:ListedExchangeTraded2023-04-30SC266019core:UnlistedNon-exchangeTraded2023-04-30SC266019core:LandBuildings2022-04-30SC266019core:PlantMachinery2022-04-30SC266019core:Vehicles2022-04-30SC266019core:FurnitureFittings2022-04-30SC266019core:OfficeEquipment2022-04-30SC266019core:NetGoodwill2022-04-30SC266019core:IntangibleAssetsOtherThanGoodwill2022-04-30SC266019core:ListedExchangeTraded2022-04-30SC266019core:UnlistedNon-exchangeTraded2022-04-30SC266019core:LandBuildings2022-05-012023-04-30SC266019core:PlantMachinery2022-05-012023-04-30SC266019core:Vehicles2022-05-012023-04-30SC266019core:FurnitureFittings2022-05-012023-04-30SC266019core:OfficeEquipment2022-05-012023-04-30SC266019core:NetGoodwill2022-05-012023-04-30SC266019core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-30SC266019core:ListedExchangeTraded2022-05-012023-04-30SC266019core:UnlistedNon-exchangeTraded2022-05-012023-04-30SC266019core:MoreThanFiveYears2022-05-012023-04-30SC266019core:Non-currentFinancialInstruments2023-04-30SC266019core:Non-currentFinancialInstruments2022-04-30SC266019dpl:CostSales2022-05-012023-04-30SC266019dpl:DistributionCosts2022-05-012023-04-30SC266019core:LandBuildings2022-05-012023-04-30SC266019core:PlantMachinery2022-05-012023-04-30SC266019core:Vehicles2022-05-012023-04-30SC266019core:FurnitureFittings2022-05-012023-04-30SC266019core:OfficeEquipment2022-05-012023-04-30SC266019dpl:AdministrativeExpenses2022-05-012023-04-30SC266019core:NetGoodwill2022-05-012023-04-30SC266019core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-30SC266019dpl:GroupUndertakings2022-05-012023-04-30SC266019dpl:ParticipatingInterests2022-05-012023-04-30SC266019dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-30SC266019core:ListedExchangeTraded2022-05-012023-04-30SC266019dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-30SC266019core:UnlistedNon-exchangeTraded2022-05-012023-04-30SC266019dpl:CostSales2021-05-012022-04-30SC266019dpl:DistributionCosts2021-05-012022-04-30SC266019core:LandBuildings2021-05-012022-04-30SC266019core:PlantMachinery2021-05-012022-04-30SC266019core:Vehicles2021-05-012022-04-30SC266019core:FurnitureFittings2021-05-012022-04-30SC266019core:OfficeEquipment2021-05-012022-04-30SC266019dpl:AdministrativeExpenses2021-05-012022-04-30SC266019core:NetGoodwill2021-05-012022-04-30SC266019core:IntangibleAssetsOtherThanGoodwill2021-05-012022-04-30SC266019dpl:GroupUndertakings2021-05-012022-04-30SC266019dpl:ParticipatingInterests2021-05-012022-04-30SC266019dpl:GroupUndertakingscore:ListedExchangeTraded2021-05-012022-04-30SC266019core:ListedExchangeTraded2021-05-012022-04-30SC266019dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-05-012022-04-30SC266019core:UnlistedNon-exchangeTraded2021-05-012022-04-30SC266019core:NetGoodwill2023-04-30SC266019core:IntangibleAssetsOtherThanGoodwill2023-04-30SC266019core:LandBuildings2023-04-30SC266019core:PlantMachinery2023-04-30SC266019core:Vehicles2023-04-30SC266019core:FurnitureFittings2023-04-30SC266019core:OfficeEquipment2023-04-30SC266019core:AfterOneYear2023-04-30SC266019core:WithinOneYear2023-04-30SC266019core:ListedExchangeTraded2023-04-30SC266019core:UnlistedNon-exchangeTraded2023-04-30SC266019core:ShareCapital2023-04-30SC266019core:SharePremium2023-04-30SC266019core:RevaluationReserve2023-04-30SC266019core:OtherReservesSubtotal2023-04-30SC266019core:RetainedEarningsAccumulatedLosses2023-04-30SC266019core:NetGoodwill2022-04-30SC266019core:IntangibleAssetsOtherThanGoodwill2022-04-30SC266019core:LandBuildings2022-04-30SC266019core:PlantMachinery2022-04-30SC266019core:Vehicles2022-04-30SC266019core:FurnitureFittings2022-04-30SC266019core:OfficeEquipment2022-04-30SC266019core:AfterOneYear2022-04-30SC266019core:WithinOneYear2022-04-30SC266019core:ListedExc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R & S ELECTRICAL LTD.

Registered Number
SC266019
(Scotland)

Unaudited Financial Statements for the Year ended
30 April 2023

R & S ELECTRICAL LTD.
Company Information
for the year from 1 May 2022 to 30 April 2023

Director

MCLEAN, Scott

Registered Address

Afm House
6 Crofthead Road
Prestwick
KA9 1HW

Registered Number

SC266019 (Scotland)
R & S ELECTRICAL LTD.
Balance Sheet as at
30 April 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets61,7702,360
1,7702,360
Current assets
Stocks25,60025,600
Debtors1,9936,711
Cash at bank and on hand3,5892,876
31,18235,187
Creditors amounts falling due within one year8(67,024)(81,923)
Net current assets (liabilities)(35,842)(46,736)
Total assets less current liabilities(34,072)(44,376)
Accruals and deferred income(133)(133)
Net assets(34,205)(44,509)
Capital and reserves
Called up share capital100100
Profit and loss account(34,305)(44,609)
Shareholders' funds(34,205)(44,509)
The financial statements were approved and authorised for issue by the Director on 7 November 2023, and are signed on its behalf by:
MCLEAN, Scott
Director
Registered Company No. SC266019
R & S ELECTRICAL LTD.
Notes to the Financial Statements
for the year ended 30 April 2023

1.Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The company's principal activity is Electrical installation.
4.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Office Equipment25
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
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.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
5.Employee information

20232022
Average number of employees during the year11
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 May 226,415
At 30 April 236,415
Depreciation and impairment
At 01 May 224,055
Charge for year590
At 30 April 234,645
Net book value
At 30 April 231,770
At 30 April 222,360
7.Debtors within one year

2023

2022

££
Trade debtors / trade receivables-6,604
Other debtors1,94053
Prepayments and accrued income5354
Total1,9936,711
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.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables21,66933,535
Bank borrowings and overdrafts6,1505,639
Taxation and social security-524
Other creditors39,20542,225
Total67,02481,923
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.
9.Creditors after one year