REGISTERED NUMBER: 01545445 (England and Wales)

RCS MANUFACTURING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E S Walden

L Walden

P Walden

I Leedham

SECRETARY:

L Walden

REGISTERED OFFICE:

18/19 Crossgate Road

Park Farm Industrial Estate

Redditch

B98 7TH

REGISTERED NUMBER:

01545445 (England and Wales)

ACCOUNTANTS:

Prime

Chartered Accountants

Corner Oak

1 Homer Road

Solihull

B91 3QG

FIXED ASSETS

Tangible assets

4

1,598,414

1,556,871

CURRENT ASSETS

Stocks

206,904

128,873

Debtors

5

889,348

931,163

Cash at bank and in hand

281,066

602,267

1,377,318

1,662,303

CREDITORS

Amounts falling due within one year

6

987,930

1,149,272

NET CURRENT ASSETS

389,388

513,031

TOTAL ASSETS LESS CURRENT LIABILITIES

1,987,802

2,069,902

CREDITORS

Amounts falling due after more than one year

7

(16,602

)

-

PROVISIONS FOR LIABILITIES

(36,494

)

(53,595

)

NET ASSETS

1,934,706

2,016,307

CAPITAL AND RESERVES

Called up share capital

4,081

4,081

Share premium

239

139

Capital redemption reserve

1,020

1,020

Retained earnings

1,929,366

2,011,067

SHAREHOLDERS' FUNDS

1,934,706

2,016,307

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 December 2025 and were signed on its behalf by:

E S Walden - Director

1.	STATUTORY INFORMATION

Rcs Manufacturing 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.

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.

Freehold property

-

2% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

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.

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 19 (2024 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2024

1,326,695

1,123,814

71,825

106,917

2,629,251

Additions

-

121,500

4,066

-

125,566

At 31 March 2025

1,326,695

1,245,314

75,891

106,917

2,754,817

DEPRECIATION

At 1 April 2024

29,323

903,123

49,954

89,980

1,072,380

Charge for year

18,249

56,488

5,052

4,234

84,023

At 31 March 2025

47,572

959,611

55,006

94,214

1,156,403

NET BOOK VALUE

At 31 March 2025

1,279,123

285,703

20,885

12,703

1,598,414

At 31 March 2024

1,297,372

220,691

21,871

16,937

1,556,871

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

784,034

403,938

Other debtors

105,314

527,225

889,348

931,163

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 8)

13,785

-

Trade creditors

422,092

306,333

Taxation and social security

13,222

14,566

Other creditors

538,831

828,373

987,930

1,149,272

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 8)

16,602

-

8.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2025

2024

£

£

Net obligations repayable:

Within one year

13,785

-

Between one and five years

16,602

-

30,387

-

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

30,387

-

Hire purchase creditors are secured against the assets to which they relate.