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Registered number: 10730726
RFS Installations Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
A K E Tax & Accountancy Ltd
Chartered Certified Accountants
Hoddesdon Enterprise Centre
Pindar Road
Hoddesdon
Hertfordshire
EN11 0FJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10730726
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,481 30,352
20,481 30,352
CURRENT ASSETS
Debtors 5 52,210 103,427
Cash at bank and in hand 76,575 27,451
128,785 130,878
Creditors: Amounts Falling Due Within One Year 6 (40,174 ) (62,170 )
NET CURRENT ASSETS (LIABILITIES) 88,611 68,708
TOTAL ASSETS LESS CURRENT LIABILITIES 109,092 99,060
Creditors: Amounts Falling Due After More Than One Year 7 (17,816 ) (23,832 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,713 ) (7,629 )
NET ASSETS 85,563 67,599
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 85,463 67,499
SHAREHOLDERS' FUNDS 85,563 67,599
Page 1
Page 2
For the year ending 30 April 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 directors acknowledge their 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
S Sargood
Director
9 December 2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
RFS Installations Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10730726 . The registered office is 26 Austenwood Close, Chalfont St. Peter, Gerrards Cross, SL9 9DE.
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 rendering of services. 
Rendering of services
Turnover from the rendering of services is recognised in the period that the service is provided.
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% straight line
Motor Vehicles 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. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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2.6. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.7. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, during the year was as follows: 3 (2024: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 May 2024 7,974 41,485 49,459
Additions 200 - 200
Disposals - (7,500 ) (7,500 )
As at 30 April 2025 8,174 33,985 42,159
Depreciation
As at 1 May 2024 7,701 11,406 19,107
Provided during the period 178 7,520 7,698
Disposals - (5,127 ) (5,127 )
As at 30 April 2025 7,879 13,799 21,678
Net Book Value
As at 30 April 2025 295 20,186 20,481
As at 1 May 2024 273 30,079 30,352
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 10,988 48,126
Other debtors 41,222 55,301
52,210 103,427
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 3,240 3,935
Trade creditors 4,617 27,734
Bank loans and overdrafts 2,778 2,778
Other creditors 4,982 15,388
Taxation and social security 24,557 12,335
40,174 62,170
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7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 6,473 9,711
Bank loans 11,343 14,121
17,816 23,832
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,240 3,935
Later than one year and not later than five years 6,473 9,711
9,713 13,646
9,713 13,646
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
S Sargood
The above is a related party by virtue of being a director.
During the year, the director incurred expenses on behalf of the company and drew against his account.
At the balance sheet date, he was owed £309 (2024: £15,016) by the company.
No interest has been charged on this loan during the period.
11. Ultimate Controlling Party
The company's ultimate controlling party are the directors by virtue of their equal shareholdings.
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