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Registered number: 13430978
Rbaero Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Steiner & Co.
50 Cowick Street
Exeter
Devon
EX4 1AP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13430978
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,050 16,070
12,050 16,070
CURRENT ASSETS
Stocks 5 200 500
Debtors 6 6,937 -
Cash at bank and in hand 11,202 6,882
18,339 7,382
Creditors: Amounts Falling Due Within One Year 7 (22,971 ) (23,012 )
NET CURRENT ASSETS (LIABILITIES) (4,632 ) (15,630 )
TOTAL ASSETS LESS CURRENT LIABILITIES 7,418 440
NET ASSETS 7,418 440
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 7,417 439
SHAREHOLDERS' FUNDS 7,418 440
Page 1
Page 2
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr Roger Benson
Director
25th November 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rbaero Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13430978 . The registered office is 9 Dove Way, Exonia Park, Exeter, EX2 9PS.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2024 9,014 18,008 2,555 29,577
As at 30 June 2025 9,014 18,008 2,555 29,577
Depreciation
As at 1 July 2024 4,484 7,783 1,240 13,507
Provided during the period 1,135 2,555 330 4,020
As at 30 June 2025 5,619 10,338 1,570 17,527
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 June 2025 3,395 7,670 985 12,050
As at 1 July 2024 4,530 10,225 1,315 16,070
5. Stocks
2025 2024
£ £
Materials 200 500
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 6,937 -
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 (1 )
Other taxes and social security - 152
Accruals and deferred income 1,080 1,080
Director's loan account 21,890 21,781
22,971 23,012
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
2025 2024
£ £
Mr Roger Benson - 1,000
Page 4