R&R Aerosol Systems Ltd

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

Registered number: 06981153

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		95,779		187,820

			95,779		187,820
CURRENT ASSETS
Stocks	5	45,157		82,227
Debtors	6	19,359		33,644
Cash at bank and in hand		170,835		213,499

		235,351		329,370
Creditors: Amounts Falling Due Within One Year	7	(119,125 )		(265,937 )

NET CURRENT ASSETS (LIABILITIES)			116,226		63,433

TOTAL ASSETS LESS CURRENT LIABILITIES			212,005		251,253

Creditors: Amounts Falling Due After More Than One Year	8		(40,183 )		(103,150 )

NET ASSETS			171,822		148,103

CAPITAL AND RESERVES
Called up share capital	10		114,100		114,100
Profit and Loss Account			57,722		34,003

SHAREHOLDERS' FUNDS			171,822		148,103

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R&R Aerosol Systems 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 director acknowledges his 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 S S Bajwa

Director

20 September 2025

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

1. General Information

R&R Aerosol Systems Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06981153 . The registered office is 246 Green Lane, Walsall, WS2 8HS.

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.

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. 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% Reducing Balance

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. Financial Instruments

There are no financial instruments that need reporting here.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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R&R Aerosol Systems Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.8. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2024: 11)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2024	268,000
Disposals	(113,400 )

As at 31 March 2025	154,600

Depreciation
As at 1 April 2024	80,180
Provided during the period	30,251
Disposals	(51,610 )

As at 31 March 2025	58,821

Net Book Value
As at 31 March 2025	95,779

As at 1 April 2024	187,820

5. Stocks

	2025	2024
	£	£
Stock	45,157	82,227

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	19,359	33,644

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R&R Aerosol Systems Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	(22,987 )	7,693
Bank loans and overdrafts	8,333	8,333
Other taxes and social security	1,406	1,828
VAT	3,832	17,482
Other creditors	20,013	33,415
Accruals and deferred income	13,572	27,313
Amounts owed to subsidiaries	81,273	59,873
Amounts owed to parent undertaking	13,683	110,000

	119,125	265,937

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

	2025	2024
	£	£
Bank loans	8,542	18,553
Other loans	31,641	84,597

	40,183	103,150

9. Secured Creditors

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Net obligations under finance lease and hire purchase contracts	51,654		123,935

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	114,100	114,100

11. Financial Instruments

There are no financial instruments that need to be reported here.

12. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is RANR Holdings Limited . RANR Holdings Limited was incorporated in England and Wales. . The ultimate controlling party is RANR Holdings Limited who controls 100% of the shares of R&R Aerosol Systems Ltd .

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