REGISTERED NUMBER: 04859982 (England and Wales)

Report of the Directors and

Financial Statements

for the Year Ended 31 August 2025

for

R & M Electrical Limited

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTORS:

M Smith

R Archer

SECRETARY:

R Archer

REGISTERED OFFICE:

42 Kenilworth Gardens

Staines upon Thames

Surrey

TW18 1DR

REGISTERED NUMBER:

04859982 (England and Wales)

ACCOUNTANTS:

Sue Huntley

8 Brockham Grange

Sherfield on Loddon

Hook

Hampshire

RG27 0FT

The directors present their report with the financial statements of the company for the year ended 31 August 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of Electrical Engineers

DIRECTORS

The directors shown below have held office during the whole of the period from 1 September 2024 to the date of this report.

M Smith

R Archer

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

M Smith - Director

19 December 2025

TURNOVER

173,003

168,995

Cost of sales

74,333

84,497

GROSS PROFIT

98,670

84,498

Distribution costs

946

91

Administrative expenses

30,629

28,491

31,575

28,582

OPERATING PROFIT

4

67,095

55,916

Interest payable and similar expenses

912

1,410

PROFIT BEFORE TAXATION

66,183

54,506

Tax on profit

15,232

12,997

PROFIT FOR THE FINANCIAL YEAR

50,951

41,509

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

30,252

40,336

30,252

40,336

CURRENT ASSETS

Debtors

7

29,134

30,658

Cash at bank

17,649

7,871

46,783

38,529

CREDITORS

Amounts falling due within one year

8

26,193

20,408

NET CURRENT ASSETS

20,590

18,121

TOTAL ASSETS LESS CURRENT LIABILITIES

50,842

58,457

CREDITORS

Amounts falling due after more than one year

9

11,537

19,903

NET ASSETS

39,305

38,554

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

39,205

38,454

SHAREHOLDERS' FUNDS

39,305

38,554

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 19 December 2025 and were signed on its behalf by:

R Archer - Director

1.	STATUTORY INFORMATION

R & M Electrical 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.

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 0, is being amortised evenly over its estimated useful life of nil 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 etc

-

25% on reducing balance

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.

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 2 (2024 - 2 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

2025

2024

£

£

Depreciation - owned assets

10,084

13,445

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

38,557

AMORTISATION

At 1 September 2024

and 31 August 2025

38,557

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

81,992

DEPRECIATION

At 1 September 2024

41,656

Charge for year

10,084

At 31 August 2025

51,740

NET BOOK VALUE

At 31 August 2025

30,252

At 31 August 2024

40,336

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

29,134

30,658

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1,744

1,091

Trade creditors

603

-

Taxation and social security

23,846

19,317

26,193

20,408

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

11,537

19,903