ACCOUNTS - Final Accounts

Registered number: 15525799

REFORM DESIGN AND CONSTRUCTION LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2025


REFORM DESIGN AND CONSTRUCTION LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF REFORM DESIGN AND CONSTRUCTION LIMITED
FOR THE PERIOD ENDED 31 JULY 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Reform Design and Construction Limited for the period ended 31 July 2025 which comprise the Balance sheet, the Statement of changes in equity and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Reform Design and Construction Limited, as a body, in accordance with the terms of our engagement letter dated 14 August 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Reform Design and Construction Limited and state those matters that we have agreed to state to the Board of directors of Reform Design and Construction Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Reform Design and Construction Limited and its Board of directors, as a body, for our work or for this report.

It is your duty to ensure that Reform Design and Construction Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Reform Design and Construction Limited. You consider that Reform Design and Construction Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of Reform Design and Construction Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Venthams

Chartered Accountants

Summit House

12 Red Lion Square

London

WC1R 4QH

15 September 2025

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REFORM DESIGN AND CONSTRUCTION LIMITED REGISTERED NUMBER:15525799

BALANCE SHEET

AS AT 31 JULY 2025

	2025	2025
Note	£	£


Current assets
Debtors: amounts falling due within one year	4	725
Cash at bank and in hand	5	9,578
		10,303
Creditors: amounts falling due within one year	6	(6,126)
Net current assets			4,177
Total assets less current liabilities			4,177

Net assets			4,177

Capital and reserves
Called up share capital			2
Profit and loss account			4,175
			4,177

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

Mark Kevin Willmott

Director

Date: 15 September 2025

The notes on pages 5 to 7 form part of these financial statements.

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REFORM DESIGN AND CONSTRUCTION LIMITED REGISTERED NUMBER:15525799

BALANCE SHEET (CONTINUED)

AS AT 31 JULY 2025

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REFORM DESIGN AND CONSTRUCTION LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE PERIOD ENDED 31 JULY 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
Comprehensive income for the period
Profit for the period	-	9,175	9,175
Contributions by and distributions to owners
Shares issued during the period	3	-	3
Shares cancelled during the period	(1)	-	(1)
Dividends: Equity capital	-	(2,000)	(2,000)
Share buy back	-	(3,000)	(3,000)
At 31 July 2025	2	4,175	4,177

The notes on pages 5 to 7 form part of these financial statements.

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REFORM DESIGN AND CONSTRUCTION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2025

1.	General information

Reform Design and Construction Limited is a private limited company limited by share capital, incorporated in England and Wales, registration number 15525799. The registered address of the company is Millhouse, 32-38 East Street, Rochford, Essex SS4 1DB.
The principal activity of the company is that of the provision of design and construction services.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

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REFORM DESIGN AND CONSTRUCTION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2025

2.Accounting policies (continued)

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the period was 2.

Debtors

					2025
					£


	Other debtors	2
	Tax recoverable	723
		725

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REFORM DESIGN AND CONSTRUCTION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2025

5.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	9,578
		9,578

6.	Creditors: Amounts falling due within one year
		2025
		£

	Corporation tax	2,152
	Other taxation and social security	890
	Accruals and deferred income	3,084
		6,126

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