REGISTERED NUMBER: 03193415 (England and Wales)

Financial Statements for the Year Ended 30 April 2025

for

RoadCraft Safety Products Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

W Holbrook

REGISTERED OFFICE:

Unit 1 Knightcott Industrial Estate

Banwell

Weston super Mare

Somerset

BS29 6JN

REGISTERED NUMBER:

03193415 (England and Wales)

ACCOUNTANTS:

Plunkett Yates Limited

1 Charlotte Mews

Pavilion Place

Exeter

Devon

EX2 4HA

FIXED ASSETS

Intangible assets

4

-

1,417

Tangible assets

5

114,096

132,576

Investment property

6

451,307

207,000

565,403

340,993

CURRENT ASSETS

Stocks

530,406

566,182

Debtors

7

823,400

700,440

Cash at bank and in hand

498,353

435,554

1,852,159

1,702,176

CREDITORS

Amounts falling due within one year

8

650,505

435,934

NET CURRENT ASSETS

1,201,654

1,266,242

TOTAL ASSETS LESS CURRENT LIABILITIES

1,767,057

1,607,235

PROVISIONS FOR LIABILITIES

36,087

30,261

NET ASSETS

1,730,970

1,576,974

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

1,729,970

1,575,974

SHAREHOLDERS' FUNDS

1,730,970

1,576,974

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 by the director and authorised for issue on 30 October 2025 and were signed by:

W Holbrook - Director

1.	STATUTORY INFORMATION

RoadCraft Safety Products 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold improvements

-

straight line over the life of the lease

Plant and machinery

-

20% on reducing balance and 10% on reducing balance

Fixtures, fittings and equipment

-

20% on cost and 15% on reducing balance

Motor vehicles

-

25% on reducing balance

Investment property

The investment properties are shown at the director's valuation as at 30 April 2025.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 13 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

Website

Totals

£

£

£

COST

At 1 May 2024

and 30 April 2025

160,000

21,350

181,350

AMORTISATION

At 1 May 2024

160,000

19,933

179,933

Amortisation for year

-

1,417

1,417

At 30 April 2025

160,000

21,350

181,350

NET BOOK VALUE

At 30 April 2025

-

-

-

At 30 April 2024

-

1,417

1,417

5.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Leasehold

Plant and

and

Motor

improvements

machinery

equipment

vehicles

Totals

£

£

£

£

£

COST

At 1 May 2024

8,920

366,148

23,640

36,575

435,283

Additions

-

7,985

498

-

8,483

At 30 April 2025

8,920

374,133

24,138

36,575

443,766

DEPRECIATION

At 1 May 2024

8,920

269,575

15,068

9,144

302,707

Charge for year

-

18,501

1,604

6,858

26,963

At 30 April 2025

8,920

288,076

16,672

16,002

329,670

NET BOOK VALUE

At 30 April 2025

-

86,057

7,466

20,573

114,096

At 30 April 2024

-

96,573

8,572

27,431

132,576

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2024

207,000

Additions

241,307

Revaluations

3,000

At 30 April 2025

451,307

NET BOOK VALUE

At 30 April 2025

451,307

At 30 April 2024

207,000

Fair value at 30 April 2025 is represented by:

£

Valuation in 2021

12,711

Valuation in 2023

19,000

Valuation in 2025

3,000

Cost

416,596

451,307

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

811,172

687,206

Other debtors

12,228

13,234

823,400

700,440

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

401,483

306,535

Taxation and social security

226,977

124,234

Other creditors

22,045

5,165

650,505

435,934

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr W Holbrook.