RLS Construction (NE) Limited 31/03/2025 iXBRL

Company registration number: 06798126

RLS Construction (NE) Limited

Unaudited abridged financial statements

31 March 2025

RLS Construction (NE) Limited

Contents

Directors and other information

Directors report

Accountants report

Abridged statement of comprehensive income

Abridged statement of financial position

Statement of changes in equity

Notes to the financial statements

RLS Construction (NE) Limited

Directors and other information


Directors	Mr Kenneth McMenamin
	Mr Luke McMenamin	(Resigned 24 May 2024)


Company number	06798126


Registered office	1A Dinsdale Place
	Jesmond
	Newcastle upon Tyne
	Tyne and Wear
	NE2 1BD


Business address	4 Balmoral Drive
	Middlesbrough
	Teeside
	TS4 2PY


Accountants	T R Dixon & Co Ltd
	Chartered Certified Accountants
	Statutory Auditors
	1A Dinsdale Place
	Jesmond
	Newcastle upon Tyne
	Tyne and Wear
	NE2 1BD

RLS Construction (NE) Limited

Directors report

Year ended 31 March 2025

The directors present their report and the unaudited financial statements of the company for the year ended 31 March 2025.

Directors

The directors who served the company during the year were as follows:


Mr Kenneth McMenamin
Mr Luke McMenamin				(Resigned 24 May 2024)

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 10 December 2025 and signed on behalf of the board by:

Mr Kenneth McMenamin

Director

RLS Construction (NE) Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of RLS Construction (NE) Limited

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of RLS Construction (NE) Limited for the year ended 31 March 2025 which comprise the abridged statement of comprehensive income, abridged statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements.

This report is made solely to the board of directors of RLS Construction (NE) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of RLS Construction (NE) Limited and state those matters that we have agreed to state to the board of directors of RLS Construction (NE) Limited as a body, in this report in accordance with the ACCA, to the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than RLS Construction (NE) Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that RLS Construction (NE) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of RLS Construction (NE) Limited. You consider that RLS Construction (NE) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of RLS Construction (NE) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

T R Dixon & Co Ltd

Chartered Certified Accountants

Statutory Auditors

1A Dinsdale Place

Jesmond

Newcastle upon Tyne

Tyne and Wear

NE2 1BD

10 December 2025

RLS Construction (NE) Limited

Abridged statement of comprehensive income

Year ended 31 March 2025

		2025	2024
	Note	£	£

Gross profit		220,334	180,739

Administrative expenses		( 111,044)	( 101,216)
		_______	_______
Operating profit		109,290	79,523

		_______	_______
Profit before taxation	5	109,290	79,523

Tax on profit		( 25,303)	( 8,889)
		_______	_______
Profit for the financial year and total comprehensive income		83,987	70,634
		_______	_______

All the activities of the company are from continuing operations.

RLS Construction (NE) Limited

Abridged statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	6	89,639		88,783
		_______		_______
			89,639		88,783

Current assets
Stocks		10,975		23,186
Debtors		126,053		104,141
Cash at bank and in hand		7,615		17,046
		_______		_______
		144,643		144,373
Creditors: amounts falling due
within one year		( 161,331)		( 113,275)
		_______		_______
Net current (liabilities)/assets			( 16,688)		31,098
			_______		_______
Total assets less current liabilities			72,951		119,881

Creditors: amounts falling due
after more than one year			( 72,625)		( 119,714)
			_______		_______
Net assets			326		167
			_______		_______

Capital and reserves
Called up share capital			3		3
Profit and loss account			323		164
			_______		_______
Shareholders funds			326		167
			_______		_______

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.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 10 December 2025 , and are signed on behalf of the board by:

Mr Kenneth McMenamin

Director

Company registration number: 06798126

RLS Construction (NE) Limited

Statement of changes in equity

Year ended 31 March 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 April 2023	3	630	633

Profit for the year		70,634	70,634
	_______	_______	_______
Total comprehensive income for the year	-	70,634	70,634

Dividends paid and payable		( 71,100)	( 71,100)
	_______	_______	_______
Total investments by and distributions to owners	-	( 71,100)	( 71,100)

	_______	_______	_______
At 31 March 2024 and 1 April 2024	3	(164)	(161)

Profit for the year		83,987	83,987
	_______	_______	_______
Total comprehensive income for the year	-	83,987	83,987

Dividends paid and payable		( 83,500)	( 83,500)
	_______	_______	_______
Total investments by and distributions to owners	-	( 83,500)	( 83,500)

	_______	_______	_______
At 31 March 2025	3	323	326
	_______	_______	_______

RLS Construction (NE) Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in Uk. The address of the registered office is RLS Construction (NE) Limited, 1A Dinsdale Place, Jesmond, Newcastle upon Tyne, Tyne and Wear, NE2 1BD.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fittings fixtures and equipment 15 %

Motor vehicles 15 %

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 8 (2024: 8).

5. Profit before taxation

Profit before taxation is stated after charging/(crediting):

	2025	2024
	£	£
Depreciation of tangible assets	17,493	17,410
	_______	_______

6. Tangible assets


		£
	Cost
	At 1 April 2024	159,407
	Additions	18,349
		_______
	At 31 March 2025	177,756
		_______
	Depreciation
	At 1 April 2024	70,624
	Charge for the year	17,493
		_______
	At 31 March 2025	88,117
		_______
	Carrying amount
	At 31 March 2025	89,639
		_______
	At 31 March 2024	88,783
		_______

7. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr Kenneth McMenamin	16,105	105,208	( 125,900)	( 4,587)
	Mr Luke McMenamin	10,047	-	( 10,047)	-
		_______	_______	_______	_______
		26,152	105,208	( 135,947)	( 4,587)
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr Kenneth McMenamin	6,947	82,736	( 73,579)	16,104
	Mr Luke McMenamin	9,264	34,115	( 33,332)	10,047
		_______	_______	_______	_______
		16,211	116,851	( 106,911)	26,151
		_______	_______	_______	_______

8. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
Transport Solutions Limited	13,810	-	8,810	-
AMC Property Developments Limited	57,551	-	( 18,649)	-
	_______	_______	_______	_______