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REGISTERED NUMBER: 03200457 (England and Wales)

















Unaudited Financial Statements

for the Year Ended 30 September 2024

for

RBF Comms. Services Limited

RBF Comms. Services Limited (Registered number: 03200457)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


RBF Comms. Services Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: R Barton
Mrs S Barton
S A Barton





REGISTERED OFFICE: Pontymister Industrial Estate
Risca
Newport
South Wales
NP11 6NP





REGISTERED NUMBER: 03200457 (England and Wales)





ACCOUNTANTS: Guilfoyle Sage LLP
21 Gold Tops
Newport
South Wales
NP20 4PG

RBF Comms. Services Limited (Registered number: 03200457)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 239,608 187,284
Investments 7 12,000 12,000
251,608 199,284

CURRENT ASSETS
Stocks 5,065 5,006
Debtors 8 107,914 108,837
Cash at bank and in hand 1,308,337 1,229,525
1,421,316 1,343,368
CREDITORS
Amounts falling due within one year 9 289,241 303,549
NET CURRENT ASSETS 1,132,075 1,039,819
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,383,683

1,239,103

CREDITORS
Amounts falling due after more than one
year

10

(57,666

)

-

PROVISIONS FOR LIABILITIES (33,137 ) (17,053 )
NET ASSETS 1,292,880 1,222,050

RBF Comms. Services Limited (Registered number: 03200457)

Balance Sheet - continued
30 September 2024

30.9.24 30.9.23
Notes £    £    £   
CAPITAL AND RESERVES
Called up share capital 13 3 3
Retained earnings 1,292,877 1,222,047
SHAREHOLDERS' FUNDS 1,292,880 1,222,050

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 June 2025 and were signed on its behalf by:




R Barton - Director



S A Barton - Director


RBF Comms. Services Limited (Registered number: 03200457)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

RBF Comms. Services Limited is a private company, limited by shares and is incorporated in England and Wales. The company's registered number is 03200457 and the address of its registered office and principal place of business is Pontymister Industrial Estate, Risca, Newport, South Wales, NP11 6NP.

These financial statements are the company's separate financial statements, covering the year to 30 September 2024 and are presented in Sterling (£), the company's functional currency, rounded to the nearest pound.

The significant accounting policies applied in the presentation of these financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.

2. STATEMENT OF COMPLIANCE

The individual financial statements of RBF Comms. Services Limited have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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 etc - 25% on reducing balance and 15% 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 Statement of Income and Retained Earnings, 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.


RBF Comms. Services Limited (Registered number: 03200457)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

3. ACCOUNTING POLICIES - continued
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating result.

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.

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.

Revenue recognition including other operating income
Revenue represents the fair value of consideration received or receivable from clients for goods and services provided by the company, excluding discounts, rebates and value added tax.

Revenue from sales is recognised when an invoice has been raised, delivery to a customer has occurred with no significant vendor obligations remaining and where the collection of the resulting receivable is considered probable.

Deferred grants
Deferred grants received in respect of capital expenditure are credited to a provision account, a portion of which is transferred to revenue annually, over the estimated useful lives of the related assets.

Fixed asset investments
Fixed asset investments are stated at cost less impairment losses.

RBF Comms. Services Limited (Registered number: 03200457)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2023 - 16 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 50,000
AMORTISATION
At 1 October 2023
and 30 September 2024 50,000
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

6. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2023 137,835 384,925 522,760
Additions - 75,726 75,726
At 30 September 2024 137,835 460,651 598,486
DEPRECIATION
At 1 October 2023 28,017 307,459 335,476
Charge for year 2,757 20,645 23,402
At 30 September 2024 30,774 328,104 358,878
NET BOOK VALUE
At 30 September 2024 107,061 132,547 239,608
At 30 September 2023 109,818 77,466 187,284

RBF Comms. Services Limited (Registered number: 03200457)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

6. TANGIBLE FIXED ASSETS - continued

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

Plant and
machinery
etc
£   
COST
Additions 70,035
At 30 September 2024 70,035
DEPRECIATION
Charge for year 8,862
At 30 September 2024 8,862
NET BOOK VALUE
At 30 September 2024 61,173

7. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
30.9.24 30.9.23
£    £   
WRU debentures 12,000 12,000

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 78,013 60,745
Other debtors 29,901 48,092
107,914 108,837

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts (see note 11) 9,180 -
Trade creditors 89,195 91,651
Taxation and social security 24,987 37,467
Other creditors 165,879 174,431
289,241 303,549

RBF Comms. Services Limited (Registered number: 03200457)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

10. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts (see note 11) 57,666 -

11. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

30.9.24 30.9.23
£    £   
Net obligations repayable:
Within one year 9,180 -
Between one and five years 57,666 -
66,846 -

12. SECURED DEBTS

The following secured debts are included within creditors:

30.9.24 30.9.23
£    £   
Hire purchase contracts 66,846 -

The hire purchase liability is secured over the related assets.

13. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
3 Ordinary £1 3 3

14. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.