Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08482130 Miss Rona Tompkins Mr Alexander Urquhart R & A Fabrications Trustee Ltd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08482130 2024-03-31 08482130 2025-03-31 08482130 2024-04-01 2025-03-31 08482130 frs-core:CurrentFinancialInstruments 2025-03-31 08482130 frs-core:Non-currentFinancialInstruments 2025-03-31 08482130 frs-core:FurnitureFittings 2025-03-31 08482130 frs-core:FurnitureFittings 2024-04-01 2025-03-31 08482130 frs-core:FurnitureFittings 2024-03-31 08482130 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 08482130 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 08482130 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 08482130 frs-core:MotorVehicles 2025-03-31 08482130 frs-core:MotorVehicles 2024-04-01 2025-03-31 08482130 frs-core:MotorVehicles 2024-03-31 08482130 frs-core:PlantMachinery 2025-03-31 08482130 frs-core:PlantMachinery 2024-04-01 2025-03-31 08482130 frs-core:PlantMachinery 2024-03-31 08482130 frs-core:ShareCapital 2025-03-31 08482130 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08482130 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08482130 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08482130 frs-bus:SmallEntities 2024-04-01 2025-03-31 08482130 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08482130 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08482130 1 2024-04-01 2025-03-31 08482130 frs-bus:Director1 2024-04-01 2025-03-31 08482130 frs-bus:Director2 2024-04-01 2025-03-31 08482130 frs-countries:EnglandWales 2024-04-01 2025-03-31 08482130 2023-03-31 08482130 2024-03-31 08482130 2023-04-01 2024-03-31 08482130 frs-core:CurrentFinancialInstruments 2024-03-31 08482130 frs-core:Non-currentFinancialInstruments 2024-03-31 08482130 frs-core:ShareCapital 2024-03-31 08482130 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08482130
R & A Fabrications Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08482130
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 112,573 155,460
112,573 155,460
CURRENT ASSETS
Stocks 5 4,127 16,832
Debtors 6 129,107 138,217
Cash at bank and in hand 160,677 161,092
293,911 316,141
Creditors: Amounts Falling Due Within One Year 7 (150,958 ) (135,331 )
NET CURRENT ASSETS (LIABILITIES) 142,953 180,810
TOTAL ASSETS LESS CURRENT LIABILITIES 255,526 336,270
Creditors: Amounts Falling Due After More Than One Year 8 (2,651 ) (13,098 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (28,143 ) (36,702 )
NET ASSETS 224,732 286,470
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 224,632 286,370
SHAREHOLDERS' FUNDS 224,732 286,470
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For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss Rona Tompkins
Director
31 July 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
R & A Fabrications Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08482130 . The registered office is Unit 5, Millstream Trading Estate, Christchurch Road, Ringwood, Hampshire, BH24 3SA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The Financial Statements are presented in £ Sterling which is the functional currency of the company.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Straight line 20%
Plant & Machinery Straight line 33%
Motor Vehicles Straight line 20%
Fixtures & Fittings Straight line 33%
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Financial Instruments
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 measured 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.
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.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 11)
12 11
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 April 2024 - 258,872 25,430 1,346 285,648
Additions 19,100 - - 508 19,608
As at 31 March 2025 19,100 258,872 25,430 1,854 305,256
Depreciation
As at 1 April 2024 - 114,575 14,615 998 130,188
Provided during the period 2,228 55,902 4,096 269 62,495
As at 31 March 2025 2,228 170,477 18,711 1,267 192,683
Net Book Value
As at 31 March 2025 16,872 88,395 6,719 587 112,573
As at 1 April 2024 - 144,297 10,815 348 155,460
5. Stocks
2025 2024
£ £
Materials 4,127 16,832
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 88,571 105,482
Prepayments and accrued income 27,536 19,235
Other debtors 9,000 9,500
Amounts owed by subsidiaries 4,000 4,000
129,107 138,217
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 13,860 591
Bank loans and overdrafts 10,446 10,191
Other taxes and social security 57,336 55,631
Other creditors 66,691 66,418
Accruals and deferred income 2,625 2,500
150,958 135,331
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 2,651 13,098
9. Secured Creditors
Of the following creditors falling due within and after more than one year, the discount factoring account is secured against the company's book debts and the obligations under hire purchase are secured against the company's assets.
2025 2024
£ £
Other Creditors 34,295 34,374
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. Ultimate Controlling Party
The company's immediate and ultimate parent undertaking is R & A Fabrications Trustee Ltd . The principal place of the business and registered office is Unit 5 Millstream Trading Estate, Christchurch Road, Ringwood, United Kingdom, BH24 3SA
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