Russell Geomatics Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02162290 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Russell Geomatics Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Director:

A Russell

Registered office:

114-120 Northgate Street

Chester

CH1 2HT

Registered number:

02162290 (England and Wales)

Accountants:

Ellis & Co

Chartered Accountants

114-120 Northgate Street

Chester

CH1 2HT

Fixed assets

Tangible assets

4

-

2,829

Current assets

Debtors

5

2,158

102,841

Cash at bank

46,647

31,627

48,805

134,468

Creditors

Amounts falling due within one year

6

5,775

29,955

Net current assets

43,030

104,513

Total assets less current liabilities

43,030

107,342

Capital and reserves

Called up share capital

100

Retained earnings

42,930

107,242

Shareholders' funds

43,030

107,342

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 24 December 2025 and were signed by:

A Russell - Director

1.	Statutory information

Russell Geomatics 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.

Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Tangible fixed assets

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

Survey equipment

-

20% on cost

Office equipment

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

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.	Tangible fixed assets

Survey

Office

Motor

Computer

equipment

vehicles

equipment

Totals

£

Cost

At 1 October 2024

15,754

3,224

20,561

716

40,255

Disposals

(15,754

)

(3,224

)

(20,561

)

(716

)

(40,255

)

At 30 September 2025

-

Depreciation

At 1 October 2024

14,994

1,155

20,561

716

37,426

Eliminated on disposal

(14,994

)

(1,155

)

(20,561

)

(716

)

(37,426

)

At 30 September 2025

-

Net book value

At 30 September 2025

-

At 30 September 2024

760

2,069

-

2,829

5.

Debtors: amounts falling due within one year

30/9/25

30/9/24

£

Other debtors

2,158

102,841

6.

Creditors: amounts falling due within one year

30/9/25

30/9/24

£

Taxation and social security

-

21,816

Other creditors

5,775

8,139

5,775

29,955