RBW Systems (UK) Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10035511

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		2,000		2,500
Tangible Assets	5		19,584		18,532

			21,584		21,032
CURRENT ASSETS
Stocks	6	75,157		105,337
Debtors	7	173,180		91,539
Cash at bank and in hand		23,599		44,640

		271,936		241,516
Creditors: Amounts Falling Due Within One Year	8	(147,004 )		(97,274 )

NET CURRENT ASSETS (LIABILITIES)			124,932		144,242

TOTAL ASSETS LESS CURRENT LIABILITIES			146,516		165,274

Creditors: Amounts Falling Due After More Than One Year	9		(5,105 )		(16,075 )

NET ASSETS			141,411		149,199

CAPITAL AND RESERVES
Called up share capital	10		180		180
Profit and Loss Account			141,231		149,019

SHAREHOLDERS' FUNDS			141,411		149,199

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RBW Systems (UK) Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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

R B Wheeler

Director

14 October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

RBW Systems (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10035511 . The registered office is Unit 11 Acorn Business Park, Heaton Lane, Stockport, SK4 1AS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are Source Code. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% on net book value

2.5. 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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.7. Pensions

The company makes payment into the employees' 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 4)

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RBW Systems (UK) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2024	5,000

As at 31 March 2025	5,000

Amortisation
As at 1 April 2024	2,500
Provided during the period	500

As at 31 March 2025	3,000

Net Book Value
As at 31 March 2025	2,000

As at 1 April 2024	2,500

5. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2024	34,215
Additions	15,643
Disposals	(14,966 )

As at 31 March 2025	34,892

Depreciation
As at 1 April 2024	15,683
Provided during the period	6,529
Disposals	(6,904 )

As at 31 March 2025	15,308

Net Book Value
As at 31 March 2025	19,584

As at 1 April 2024	18,532

6. Stocks

	2025	2024
	£	£
Materials	75,157	105,337

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	166,568	89,377
Other debtors	6,612	2,162

	173,180	91,539

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RBW Systems (UK) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	14,675	15,513
Bank loans and overdrafts	10,704	10,438
Other creditors	4,266	3,347
Taxation and social security	117,359	67,976

	147,004	97,274

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

	2025	2024
	£	£
Bank loans	5,105	16,075

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	180	180

11. Other Commitments

The total of future minimum lease payments with respect to rent and vehicle leasing under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	24,954	13,287
Later than one year and not later than five years	6,644	19,931

	31,598	33,218

12. Related Party Transactions

The director has made an interest free loan available to the company of £334 (2024 - £68) which is repayable on demand

13. Change of company name

The company name was changed on 14 April 2025. The former name of the company was RBW Systems Ltd.

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