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Registered number: 03492561
R A Edwards & Partners Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Deans
Gibson House Hurricane Close
Stafford
Staffordshire
ST16 1GZ
R A Edwards & Partners Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
R A Edwards & Partners Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 03492561

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 397,807 |  | 292,353
|  |  | 397,807 |  | 292,353
CURRENT ASSETS
Stocks |  | 1,000 |  | 1,000 |
Debtors | 5 | 3,223,941 |  | 3,379,243 |
Cash at bank and in hand |  | 66 |  | 174,171 |
|  | 3,225,007 |  | 3,554,414 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,583,351 ) |  | (1,940,907 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,641,656 |  | 1,613,507
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,039,463 |  | 1,905,860
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (152,087 ) |  | (113,664 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (99,458 ) |  | (73,082 )
NET ASSETS |  |  | 1,787,918 |  | 1,719,114
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,787,818 |  | 1,719,014
SHAREHOLDERS' FUNDS |  |  | 1,787,918 |  | 1,719,114

Page 1
Page 2
R A Edwards & Partners Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr P S Edwards Director
22 September 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
R A Edwards & Partners Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
R A Edwards & Partners Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03492561 . The registered office is Unit 2 Tilcon Avenue, Stafford, Staffordshire, ST18 0YJ.
2. Accounting Policies
2.1. Basis of Preparation of 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.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:
Constructions contracts
When the outcome of a construction contract can be estimated reliably, contract costs and turnover are recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the cost of work completed. Where the outcome cannot be measured reliably, contract costs are recognised to the extent of costs incurred that it is probable will be recoverable. When it is probable that contract costs will exceed the total contract turnover, the expected loss is recognised as an expense immediately, with a corresponding provision.
Rent receivable
This represents income received from the company's sub-let properties, all of which are rented under operating leases.
Interest receivable
Interest income is recognised using the effective rate of interest method.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Plant & Machinery | Straight line over 5 years
Motor Vehicles | Straight line over 6 years
Fixtures & Fittings | Straight line over 3 years and 10 years
Computer Equipment | Straight line over 3 years and 10 years

2.4. Leasing and Hire Purchase Contracts
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 the profit and loss over the relevant period. The capital element of the future payments is treated as a liability.
Rentals paid under operating leases are charge to the profit or loss on a straight line basis over the period of the lease.
2.5. Stocks and Work in Progress
Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.
Page 3
Page 4
R A Edwards & Partners Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
2.9. Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
2.10. Long term contracts
Amounts recoverable on long term contracts, which are included in debtors, are stated at the net sales value of the work done after provision for contingencies and anticipated losses on future contracts, less amounts received as progress payments on account. Excess progress payments are included in creditors as payments on account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 35 (2024: 31)
35 31
4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 June 2024 | 737,722
Additions | 234,809
Disposals | (104,893 )
As at 31 May 2025 | 867,638

...CONTINUED
Page 4
Page 5
R A Edwards & Partners Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025

Depreciation
As at 1 June 2024 | 445,369
Provided during the period | 84,744
Disposals | (60,282 )
As at 31 May 2025 | 469,831
Net Book Value
As at 31 May 2025 | 397,807
As at 1 June 2024 | 292,353

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Plant & Machinery | 333,004 |  | 224,281

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 295,795 |  | 934,647
Prepayments and accrued income | 33,324 |  | 41,708
Other debtors | - |  | 12
Amounts recoverable on contract | 594,505 |  | 427,876
Directors' loan accounts | 7,258 |  | 1,899
Amounts owed by group undertakings | 2,293,059 |  | 1,970,240
Amounts owed by participating interests | - |  | 2,861
| 3,223,941 |  | 3,379,243

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 129,151 |  | 83,749
Trade creditors | 839,265 |  | 1,408,325
Bank loans and overdrafts | 186,488 |  | -
Corporation tax | 30,133 |  | 27,426
Other taxes and social security | 42,968 |  | 37,577
VAT | 159,094 |  | 280,293
Other creditors | 25,049 |  | 25,600
Accruals and deferred income | 33,622 |  | 44,352
Directors' loan accounts | 135,493 |  | 33,585
Amounts owed to participating interests | 2,088 |  | -
| 1,583,351 |  | 1,940,907

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 152,087 |  | 113,664

Page 5
Page 6
R A Edwards & Partners Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
8. Secured Creditors
Of the creditors, the following amounts are secured:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 281,239 |  | 197,413

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 129,151 |  | 83,749
Later than one year and not later than five years | 152,087 |  | 113,664
| 281,238 |  | 197,413
| 281,238 |  | 197,413

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 June 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 May 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Simon Edwards | 1,899 | 40,359 | 35,000 | - | 7,258

The above loan is provided at an interest rate of 2.25% (2024 2.25%) and is repayable on demand.
Page 6