R-Tech Solutions Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 3979551

R-Tech Solutions Ltd

Filleted Unaudited Financial Statements

30 April 2025

R-Tech Solutions Ltd

Financial Statements

Year ended 30 April 2025

Contents	Pages

Statement of financial position	1 to 2

Notes to the financial statements	3 to 7

R-Tech Solutions Ltd

Statement of Financial Position

30 April 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	6	224,282	226,427

Current assets

Stocks		288,496	169,734
Debtors	7	117,186	86,332
Cash at bank and in hand		126,614	88,339
		---------	---------
		532,296	344,405

Creditors: amounts falling due within one year	8	( 106,916)	( 73,798)
		---------	---------
Net current assets		425,380	270,607
		---------	---------
Total assets less current liabilities		649,662	497,034

Creditors: amounts falling due after more than one year	9	( 68,208)	( 72,390)

Provisions

Taxation including deferred tax	10	( 11,983)	( 12,914)
		---------	---------
Net assets		569,471	411,730
		---------	---------

Capital and reserves

Called up share capital	12	21,001	21,001
Profit and loss account		548,470	390,729
		---------	---------
Shareholders funds		569,471	411,730
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

R-Tech Solutions Ltd

Statement of Financial Position (continued)

30 April 2025

These financial statements were approved by the board of directors and authorised for issue on 9 September 2025 , and are signed on behalf of the board by:

Mrs S C Roitt

Director

Company registration number: 3979551

R-Tech Solutions Ltd

Notes to the Financial Statements

Year ended 30 April 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 1, Pinner Parc, Whitland, Pembrokeshire, SA34 0RA, Wales.

2. Statement of compliance

The financial statements have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future. For this reason, the directors continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods and services is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Property Improvements	-	2% on cost
Plant & Machinery	-	15% on a reducing balance basis
Fixtures & Fittings	-	15% on a reducing balance basis
Computer Equipment	-	25% on cost

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 5 (2024: 6 ).

5. Tax on profit

Major components of tax expense

	2025	2024
	£	£

Current tax:

UK current tax expense	54,248	34,944

Deferred tax:

Origination and reversal of timing differences	( 930)	1,060
	--------	--------
Tax on profit	53,318	36,004
	--------	--------

6. Tangible assets

	Property Improvements	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
At 1 May 2024	197,703	156,169	10,237	14,431	378,540
Additions	8,000	2,208	–	405	10,613
	---------	---------	--------	--------	---------
At 30 April 2025	205,703	158,377	10,237	14,836	389,153
	---------	---------	--------	--------	---------
Depreciation
At 1 May 2024	25,240	104,740	7,922	14,211	152,113
Charge for the year	4,114	8,046	347	251	12,758
	---------	---------	--------	--------	---------
At 30 April 2025	29,354	112,786	8,269	14,462	164,871
	---------	---------	--------	--------	---------
Carrying amount
At 30 April 2025	176,349	45,591	1,968	374	224,282
	---------	---------	--------	--------	---------
At 30 April 2024	172,463	51,429	2,315	220	226,427
	---------	---------	--------	--------	---------

7. Debtors

	2025	2024
	£	£
Trade debtors	112,814	82,384
Other debtors	4,372	3,948
	---------	--------
	117,186	86,332
	---------	--------

Other debtors include an amount of £nil (2024 - £nil) falling due after more than one year.

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	13,443	6,632
Accruals and deferred income	347	409
Corporation tax	54,243	34,940
Social security and other taxes	29,034	20,013
Other creditors	9,849	11,804
	---------	--------
	106,916	73,798
	---------	--------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Accruals and deferred income	1,969	2,316
Other creditors	66,239	70,074
	--------	--------
	68,208	72,390
	--------	--------

Included within creditors: amounts falling due after more than one year is an amount of £1,028 (2024: £1,209) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.

10. Provisions

	Deferred tax (note 11)
	£
At 1 May 2024	12,914
Charge against provision	( 931)
	--------
At 30 April 2025	11,983
	--------

11. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions (note 10)	11,983	12,914
	--------	--------

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	11,983	12,914
	--------	--------

12. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	21,000	21,000	21,000	21,000
Ordinary C shares of £ 1 each	1	1	1	1
	--------	--------	--------	--------
	21,001	21,001	21,001	21,001
	--------	--------	--------	--------

13. Related party transactions

The company was under the control of Mrs S C Roitt , a director, throughout the current and previous year by virtue of her majority shareholding. At the year end date the company paid dividends of £500 (2024 - £500) to the shareholders. During the year rent of £31,800 (2024 - £20,000) was paid to Mrs S C Roitt , director and shareholder.