REGISTERED NUMBER: 12753464 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

RSS Civils & Groundworks Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S J Dawson

R Slaney

REGISTERED OFFICE:

13 Elmwood Drive

Breadsall

Derby

DE21 4GB

REGISTERED NUMBER:

12753464 (England and Wales)

ACCOUNTANTS:

NP & Associates Limited

2 Besthorpe Close

Oakwood

Derby

Derbyshire

DE21 4RQ

FIXED ASSETS

Tangible assets

4

159,714

66,632

CURRENT ASSETS

Stocks

-

169,412

Debtors

5

673,464

53,492

Cash at bank and in hand

544,533

509,441

1,217,997

732,345

CREDITORS

Amounts falling due within one year

6

314,736

176,317

NET CURRENT ASSETS

903,261

556,028

TOTAL ASSETS LESS CURRENT LIABILITIES

1,062,975

622,660

PROVISIONS FOR LIABILITIES

39,122

-

NET ASSETS

1,023,853

622,660

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

1,023,851

622,658

1,023,853

622,660

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 3 December 2025 and were signed on its behalf by:

R Slaney - Director

1.	STATUTORY INFORMATION

RSS Civils & Groundworks Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

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 reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 Statement of Income and Retained Earnings, 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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

13,496

504

98,535

5,910

118,445

Additions

23,743

-

104,202

1,011

128,956

Disposals

-

-

(24,000

)

-

(24,000

)

At 31 March 2025

37,239

504

178,737

6,921

223,401

DEPRECIATION

At 1 April 2024

6,993

117

41,735

2,968

51,813

Charge for year

4,714

78

29,618

864

35,274

Eliminated on disposal

-

-

(23,400

)

-

(23,400

)

At 31 March 2025

11,707

195

47,953

3,832

63,687

NET BOOK VALUE

At 31 March 2025

25,532

309

130,784

3,089

159,714

At 31 March 2024

6,503

387

56,800

2,942

66,632

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

645,814

53,417

Other debtors

27,650

75

673,464

53,492

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

136,566

118,317

Taxation and social security

171,186

36,599

Other creditors

6,984

21,401

314,736

176,317