REGISTERED NUMBER: 09216601 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

RESTEC LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D A Roberts

N S Roberts

P D Roberts

M A Thomas

REGISTERED OFFICE:

Furness House

Castle Park Industrial Estate

Flint

Flintshire

CH6 5XA

REGISTERED NUMBER:

09216601 (England and Wales)

AUDITORS:

Walker Begley UK Limited

207 Knutsford Road

Grappenhall

Warrington

Cheshire

WA4 2QL

FIXED ASSETS

Tangible assets

4

20,370

31,600

CURRENT ASSETS

Stocks

3,599

6,035

Debtors

2,301,022

1,701,587

Cash at bank

787,548

544,598

3,092,169

2,252,220

CREDITORS

Amounts falling due within one year

1,461,742

945,405

NET CURRENT ASSETS

1,630,427

1,306,815

TOTAL ASSETS LESS CURRENT LIABILITIES

1,650,797

1,338,415

PROVISIONS FOR LIABILITIES

2,194

-

NET ASSETS

1,648,603

1,338,415

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,648,503

1,338,315

SHAREHOLDERS' FUNDS

1,648,603

1,338,415

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 23 December 2025 and were signed on its behalf by:

P D Roberts - Director

1.	STATUTORY INFORMATION

Restec 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.

Plant and machinery etc

-

20% 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 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 10 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

46,550

Disposals

(14,375

)

At 31 March 2025

32,175

DEPRECIATION

At 1 April 2024

14,950

Charge for year

10,428

Eliminated on disposal

(13,573

)

At 31 March 2025

11,805

NET BOOK VALUE

At 31 March 2025

20,370

At 31 March 2024

31,600

5.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Kevin Walker (Senior Statutory Auditor)

for and on behalf of Walker Begley UK Limited

6.	ULTIMATE CONTROLLING PARTY

The company is under the ultimate control of the Roberts Family Trust.

The company is a subsidiary of Roberts Group Limited. This company is incorporated in the UK. The registered address is:

Furness House

Unit 25, Castle Park Industrial Estate

Flint

Flintshire

CH6 5XA