REGISTERED NUMBER: 04619864 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

R & S CONSTRUCTION (DORSET) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Rymer

Mrs C E Rymer

SECRETARY:

Mrs C E Rymer

REGISTERED OFFICE:

18 High West Street

Dorchester

Dorset

DT1 1UW

REGISTERED NUMBER:

04619864 (England and Wales)

ACCOUNTANTS:

Pugsley Revill

18 High West Street

Dorchester

Dorset

DT1 1UW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

52,446

39,496

52,446

39,496

CURRENT ASSETS

Stocks

550

2,908

Debtors

6

24,031

31

Cash at bank

30,452

73,689

55,033

76,628

CREDITORS

Amounts falling due within one year

7

45,514

67,233

NET CURRENT ASSETS

9,519

9,395

TOTAL ASSETS LESS CURRENT LIABILITIES

61,965

48,891

CREDITORS

Amounts falling due after more than one year

8

(22,550

)

(27,134

)

PROVISIONS FOR LIABILITIES

9

(9,965

)

(7,504

)

NET ASSETS

29,450

14,253

CAPITAL AND RESERVES

Called up share capital

10

200

200

Retained earnings

29,250

14,053

SHAREHOLDERS' FUNDS

29,450

14,253

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 12 September 2025 and were signed on its behalf by:

C Rymer - Director

Mrs C E Rymer - Director

1.	STATUTORY INFORMATION

R & S Construction (Dorset) 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on reducing balance

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 items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads and in the case of work in progress a proportion of attributable profit.

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.

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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

45,000

AMORTISATION

At 1 January 2024

and 31 December 2024

45,000

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Office

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2024

15,961

63,633

1,014

80,608

Additions

1,231

23,750

-

24,981

Disposals

-

(8,995

)

-

(8,995

)

At 31 December 2024

17,192

78,388

1,014

96,594

DEPRECIATION

At 1 January 2024

12,232

27,875

1,005

41,112

Charge for year

992

10,879

2

11,873

Eliminated on disposal

-

(8,837

)

-

(8,837

)

At 31 December 2024

13,224

29,917

1,007

44,148

NET BOOK VALUE

At 31 December 2024

3,968

48,471

7

52,446

At 31 December 2023

3,729

35,758

9

39,496

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

24,031

31

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

3,777

-

Trade creditors

6,805

10,938

Taxation and social security

19,502

18,921

Other creditors

15,430

37,374

45,514

67,233

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Other creditors

22,550

27,134

9.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

9,965

7,504

Deferred

tax

£

Balance at 1 January 2024

7,504

Charge for the year

2,461

Balance at 31 December 2024

9,965

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary A

£1

100

100

50

Ordinary B

£1

50

50

50

Ordinary C

£1

50

50

200

200

Ordinary B and C shares are non-voting shares.