REGISTERED NUMBER: 08482500 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

RSA Associates Limited

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTOR:

R P A Best

SECRETARY:

Mrs R Best

REGISTERED OFFICE:

4 Badminton Villas

Bridge Street

Chepstow

Monmouthshire

NP16 5HB

REGISTERED NUMBER:

08482500 (England and Wales)

The director presents his report with the financial statements of the company for the year ended 31 March 2025.

DIRECTOR

R P A Best held office during the whole of the period from 1 April 2024 to the date of this report.

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:

R P A Best - Director

23 December 2025

TURNOVER

206,579

206,167

Cost of sales

792

2,110

GROSS PROFIT

205,787

204,057

Administrative expenses

101,629

107,691

OPERATING PROFIT

4

104,158

96,366

Interest receivable and similar income

7,369

5,788

111,527

102,154

Interest payable and similar expenses

425

661

PROFIT BEFORE TAXATION

111,102

101,493

Tax on profit

26,200

24,874

PROFIT FOR THE FINANCIAL YEAR

84,902

76,619

FIXED ASSETS

Tangible assets

5

2,758

23,218

CURRENT ASSETS

Debtors

6

71,335

47,318

Cash at bank

256,145

279,683

327,480

327,001

CREDITORS

Amounts falling due within one year

7

67,490

67,152

NET CURRENT ASSETS

259,990

259,849

TOTAL ASSETS LESS CURRENT LIABILITIES

262,748

283,067

CREDITORS

Amounts falling due after more than one year

8

1,683

11,604

NET ASSETS

261,065

271,463

CAPITAL AND RESERVES

Called up share capital

104

104

Retained earnings

260,961

271,359

SHAREHOLDERS' FUNDS

261,065

271,463

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 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 23 December 2025 and were signed by:

R P A Best - Director

1.	STATUTORY INFORMATION

RSA Associates 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 - 3 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

31.3.25

31.3.24

£

£

Depreciation - owned assets

3,042

7,625

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

7,651

3,980

25,000

36,631

Additions

1,332

-

-

1,332

Disposals

(3,298

)

-

(25,000

)

(28,298

)

At 31 March 2025

5,685

3,980

-

9,665

DEPRECIATION

At 1 April 2024

6,025

2,388

5,000

13,413

Charge for year

996

796

1,250

3,042

Eliminated on disposal

(3,298

)

-

(6,250

)

(9,548

)

At 31 March 2025

3,723

3,184

-

6,907

NET BOOK VALUE

At 31 March 2025

1,962

796

-

2,758

At 31 March 2024

1,626

1,592

20,000

23,218

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

16,296

29,730

Other debtors

55,039

17,588

71,335

47,318

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

9,924

9,694

Taxation and social security

43,904

40,256

Other creditors

13,662

17,202

67,490

67,152

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

1,683

11,604

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

R P A Best

Balance outstanding at start of year

(7,523

)

41,469

Amounts advanced

62,060

-

Amounts repaid

(312

)

(48,992

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

54,225

(7,523

)