REGISTERED NUMBER: 04080477 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

R & S CONSTRUCTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Kavanagh

SECRETARY:

S Kavanagh

REGISTERED OFFICE:

25 Grosvenor Road

Wrexham

Wrexham

LL11 1BT

REGISTERED NUMBER:

04080477 (England and Wales)

ACCOUNTANTS:

M. D. Coxey and Co. Limited

Chartered Accountants

25 Grosvenor Road

Wrexham

LL11 1BT

BANKERS:

Barclays Bank plc

51-52 Hope Street

Wrexham

LL11 1BB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

6,506

7,482

6,506

7,482

CURRENT ASSETS

Stocks

6

250

250

Debtors

7

10,377

8,746

Cash at bank

57,723

61,564

68,350

70,560

CREDITORS

Amounts falling due within one year

8

63,194

60,653

NET CURRENT ASSETS

5,156

9,907

TOTAL ASSETS LESS CURRENT LIABILITIES

11,662

17,389

PROVISIONS FOR LIABILITIES

9

1,237

1,423

NET ASSETS

10,425

15,966

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

10,325

15,866

SHAREHOLDERS' FUNDS

10,425

15,966

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

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

The financial statements were approved by the director and authorised for issue on 21st October 2025 and were signed by:

S Kavanagh - Director

1.	STATUTORY INFORMATION

R & S Construction 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

20% on cost

Motor vehicles

-

25% on cost

Office equipment

-

15% on cost

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 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 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2024

and 31st March 2025

175,000

AMORTISATION

At 1st April 2024

and 31st March 2025

175,000

NET BOOK VALUE

At 31st March 2025

-

At 31st March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Office

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1st April 2024

53,163

44,948

2,363

100,474

Additions

1,345

-

-

1,345

At 31st March 2025

54,508

44,948

2,363

101,819

DEPRECIATION

At 1st April 2024

47,140

43,623

2,229

92,992

Charge for year

965

1,325

31

2,321

At 31st March 2025

48,105

44,948

2,260

95,313

NET BOOK VALUE

At 31st March 2025

6,403

-

103

6,506

At 31st March 2024

6,023

1,325

134

7,482

6.

STOCKS

31.3.25

31.3.24

£

£

Stocks

250

250

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

10,053

8,422

Other debtors

324

324

10,377

8,746

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

3,423

2,720

Tax

3,577

9,494

Social security and other taxes

2,445

868

VAT

5,350

6,317

Other creditors

1,129

1,113

Directors' current accounts

40,470

38,391

Accrued expenses

6,800

1,750

63,194

60,653

9.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

Accelerated capital allowances

1,237

1,423

Deferred

tax

£

Balance at 1st April 2024

1,423

Movement in the year due to:-

Changes in tax rate

Changes in tax allowances

(186

)

Balance at 31st March 2025

1,237

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

11.	CAPITAL COMMITMENTS

31.3.25

31.3.24

£

£

Contracted but not provided for in the

financial statements

-

-

12.	ULTIMATE CONTROLLING PARTY

The controlling party is S Kavanagh.