R & R Electrical & Mechanical Services Limited

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

Registered number: 03015146

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		64,491		56,400

			64,491		56,400
CURRENT ASSETS
Stocks	5	9,500		9,500
Debtors	6	93,500		84,714
Cash at bank and in hand		6,445		4,052

		109,445		98,266
Creditors: Amounts Falling Due Within One Year	7	(106,992 )		(145,620 )

NET CURRENT ASSETS (LIABILITIES)			2,453		(47,354 )

TOTAL ASSETS LESS CURRENT LIABILITIES			66,944		9,046

Creditors: Amounts Falling Due After More Than One Year	8		(21,470 )		(13,951 )

NET ASSETS/(LIABILITIES)			45,474		(4,905 )

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			45,374		(5,005 )

SHAREHOLDERS' FUNDS			45,474		(4,905)

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R & R Electrical & Mechanical Services Limited

Balance Sheet (continued)

As At 31 January 2025

For the year ending 31 January 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

P D Spain

Director

29/10/2025

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

1. General Information

R & R Electrical & Mechanical Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03015146 . The registered office is 11 Sharfleet Drive, Strood, Rochester, Kent, ME2 2UA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

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.

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. 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	20% reducing balance
Motor Vehicles	25% reducing balance
Computer Equipment	20% straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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 and deferred tax.

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 years 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 is recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity.

3. Average Number of Employees

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

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R & R Electrical & Mechanical Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2024	21,956	88,847	-	110,803
Additions	-	24,447	1,774	26,221
Disposals	-	(12,298 )	-	(12,298 )

As at 31 January 2025	21,956	100,996	1,774	124,726

Depreciation
As at 1 February 2024	13,330	41,073	-	54,403
Provided during the period	1,725	11,943	163	13,831
Disposals	-	(7,999 )	-	(7,999 )

As at 31 January 2025	15,055	45,017	163	60,235

Net Book Value
As at 31 January 2025	6,901	55,979	1,611	64,491

As at 1 February 2024	8,626	47,774	-	56,400

5. Stocks

	2025	2024
	£	£
Stock	9,500	9,500

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	93,500	84,714

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	11,853	7,380
Trade creditors	29,931	27,781
Bank loans and overdrafts	10,513	38,383
Other creditors	14,018	25,682
Taxation and social security	40,677	46,394

	106,992	145,620

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	16,982	-
Bank loans	4,488	13,951

	21,470	13,951

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R & R Electrical & Mechanical Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	11,853	7,380
Later than one year and not later than five years	16,982	-

	28,835	7,380

	28,835	7,380

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