R S F TECHNOLOGIES LIMITED - Filleted accounts

R S F TECHNOLOGIES LIMITED
Balance Sheet
as at 30 June 2025

Notes			2025			2023
Fixed assets	£			£
Tangible assets	3		-			3,495

			-			3,495

Current assets
Stocks		-			600
Debtors	4	1,391			13,330
Cash at bank and in hand		5,389			5,072

		6,780			19,002

Creditors: amounts falling due within one year	5	(7,804)			(16,607)

Net current (liabilities)/assets			(1,024)			2,395

Total assets less current liabilities			(1,024)			5,890


Net (liabilities)/assets			(1,024)			5,890

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			(2,024)			4,890

Shareholders' funds			(1,024)			5,890


The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

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

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr. K.A. Francis
Director
Approved by the board on 15 September 2025

R S F TECHNOLOGIES LIMITED
Notes to the Accounts
for the period from 1 January 2024 to 30 June 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:

	Plant and machinery			25% reducing balance basis
	Computer equipment			33⅓% straight line basis
	Other office equipment			25% reducing balance basis
	Vehicles			25% reducing balance basis

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.




	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. Operating lease payments are recognised as an expense on a straight line basis over the lease term.



2	Employees					2025		2023
Number							Number

	Average number of persons employed by the company					3		3


3	Tangible fixed assets
		Plant and machinery		Computers and office equipment		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2024	5,822		10,835		5,247		21,904
	Disposals	(5,822)		(10,835)		(5,247)		(21,904)
	At 30 June 2025	-		-		-		-

	Depreciation
	At 1 January 2024	5,372		10,566		2,471		18,409
	On disposals	(5,372)		(10,566)		(2,471)		(18,409)
	At 30 June 2025	-		-		-		-

	Net book value
	At 30 June 2025	-		-		-		-
	At 31 December 2023	450		269		2,776		3,495






4	Debtors					2025		2023
£							£

	Trade debtors					1,391		12,635
	Prepayments					-		544
	Taxes and social security costs					-		151
						1,391		13,330


5	Creditors: amounts falling due within one year					2025		2023
£							£

	Trade creditors					2,242		6,641
	Directors' loan accounts					5,562		9,966
						7,804		16,607


6	Controlling party
	The untimate controlling party throughout the year was Mr. K.A. Francis who owns 75.5% of the issued share capital in the company.


7	Other information
	R S F TECHNOLOGIES LIMITED is a private company limited by shares and incorporated in England (Company Number 07179081). Its registered office is 99A, North Street, Bridgtown Industrial Estate, Cannock, Staffordshire, WS11 0AZ.