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REGISTERED NUMBER: 03567084 (England and Wales)












ROMSEY RECLAMATION LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025






ROMSEY RECLAMATION LIMITED (REGISTERED NUMBER: 03567084)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROMSEY RECLAMATION LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: Mrs J Halfacre
Ms D A Hedges





REGISTERED OFFICE: Highland House
Mayflower Close
Chandler's Ford
Eastleigh
Hampshire
SO53 4AR





BUSINESS ADDRESS: Oak Tree Farm
Dunbridge Lane
Awbridge
Romsey
Hampshire
SO51 0GQ





REGISTERED NUMBER: 03567084 (England and Wales)

ROMSEY RECLAMATION LIMITED (REGISTERED NUMBER: 03567084)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £ £
FIXED ASSETS
Tangible assets 4 55,577 69,705

CURRENT ASSETS
Stocks 496,766 359,416
Debtors 5 28,118 27,671
Investments 6 713,968 788,933
Cash at bank and in hand 507,025 437,886
1,745,877 1,613,906
CREDITORS
Amounts falling due within one year 7 (191,709 ) (181,741 )
NET CURRENT ASSETS 1,554,168 1,432,165
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,609,745

1,501,870

PROVISIONS FOR LIABILITIES (12,815 ) (16,077 )
NET ASSETS 1,596,930 1,485,793

CAPITAL AND RESERVES
Called up share capital 1,100 1,100
Retained earnings 1,595,830 1,484,693
1,596,930 1,485,793

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

ROMSEY RECLAMATION LIMITED (REGISTERED NUMBER: 03567084)

BALANCE SHEET - continued
31 MARCH 2025


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 28 August 2025 and were signed on its behalf by:





Ms D A Hedges - Director


ROMSEY RECLAMATION LIMITED (REGISTERED NUMBER: 03567084)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

Romsey Reclamation Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime.

The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Turnover
Turnover represents invoices raised, excluding VAT, for the supply of railway sleepers and reclaimed building materials. Turnover is recognised on the date the invoice is raised, with an adjustment made where services relate to a future period.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 20% Reducing balance
Fixtures and fittings - 15 - 33% on reducing balance
Motor vehicles - 25% 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.


ROMSEY RECLAMATION LIMITED (REGISTERED NUMBER: 03567084)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


2. 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 transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Financial assets
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities
Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments
Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Current asset investments
Amounts included in current asset investments mature in more than three months from the date of acquisition.

ROMSEY RECLAMATION LIMITED (REGISTERED NUMBER: 03567084)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£ £ £ £
COST
At 1 April 2024 143,007 14,312 150 157,469
Additions 1,000 - 1,950 2,950
Disposals (12,000 ) - - (12,000 )
At 31 March 2025 132,007 14,312 2,100 148,419
DEPRECIATION
At 1 April 2024 76,107 11,517 140 87,764
Charge for year 13,257 589 1,621 15,467
Eliminated on disposal (10,389 ) - - (10,389 )
At 31 March 2025 78,975 12,106 1,761 92,842
NET BOOK VALUE
At 31 March 2025 53,032 2,206 339 55,577
At 31 March 2024 66,900 2,795 10 69,705

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade debtors 22,743 23,288
Other debtors 5,375 4,383
28,118 27,671

6. CURRENT ASSET INVESTMENTS
2025 2024
£ £
Monies held on investment 713,968 788,933

ROMSEY RECLAMATION LIMITED (REGISTERED NUMBER: 03567084)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade creditors 18,001 20,925
Taxation and social security 134,446 99,621
Other creditors 39,262 61,195
191,709 181,741

8. OTHER FINANCIAL COMMITMENTS

At the balance sheet date the company had future commitments under operating leases which totalled £40,000 (2024: £45,000).