REGISTERED NUMBER: 14994224 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

RWA CONSULTING ENGINEERS UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R M Wallbank

Mrs C A Wallbank

A Evans

D R A Wallbank

REGISTERED OFFICE:

R W A Consulting, 8 Station Approach

Wendover

Aylesbury

Buckinghamshire

HP22 6BN

REGISTERED NUMBER:

14994224 (England and Wales)

ACCOUNTANTS:

Landers Accountants Ltd

Church View Chambers

38 Market Square

Toddington

Bedfordshire

LU5 6BS

FIXED ASSETS

Intangible assets

4

486,196

542,840

Tangible assets

5

6,950

8,958

493,146

551,798

CURRENT ASSETS

Stocks

18,418

12,493

Debtors

6

67,209

57,587

Cash at bank

21,745

58,853

107,372

128,933

CREDITORS

Amounts falling due within one year

7

68,686

102,067

NET CURRENT ASSETS

38,686

26,866

TOTAL ASSETS LESS CURRENT LIABILITIES

531,832

578,664

PROVISIONS FOR LIABILITIES

43

-

NET ASSETS

531,789

578,664

CAPITAL AND RESERVES

Called up share capital

100

100

Share premium

50,000

50,000

Retained earnings

481,689

528,564

531,789

578,664

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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 Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 1 October 2025 and were signed on its behalf by:

R M Wallbank - Director

1.	STATUTORY INFORMATION

RWA Consulting Engineers Uk 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 2024, is being

amortised evenly over its estimated useful life of ten 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

-

25% on cost

Computer equipment

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 11 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2024

and 31 May 2025

566,442

AMORTISATION

At 1 June 2024

23,602

Charge for year

56,644

At 31 May 2025

80,246

NET BOOK VALUE

At 31 May 2025

486,196

At 31 May 2024

542,840

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 June 2024

10,000

-

10,000

Additions

175

413

588

At 31 May 2025

10,175

413

10,588

DEPRECIATION

At 1 June 2024

1,042

-

1,042

Charge for year

2,540

56

2,596

At 31 May 2025

3,582

56

3,638

NET BOOK VALUE

At 31 May 2025

6,593

357

6,950

At 31 May 2024

8,958

-

8,958

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

50,745

40,416

Other debtors

16,464

17,171

67,209

57,587

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Taxation and social security

33,933

43,226

Other creditors

34,753

58,841

68,686

102,067

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.5.25

31.5.24

£

£

Within one year

2,535

2,535

Between one and five years

8,871

10,139

In more than five years

-

1,479

11,406

14,153