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REGISTERED NUMBER: 05896347 (England and Wales)












R & T (BOSTON) LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025





Dexter & Sharpe (Boston)
The Old Vicarage
Church Close
Boston
Lincolnshire
PE21 6NA








R & T (BOSTON) LIMITED (REGISTERED NUMBER: 05896347)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


R & T (BOSTON) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025







DIRECTORS: A Rahman
Mrs C Rahman





SECRETARY: Mrs C Rahman





REGISTERED OFFICE: 30-32 Dolphin Lane
Boston
Lincolnshire
PE21 6EU





REGISTERED NUMBER: 05896347 (England and Wales)





ACCOUNTANTS: Dexter & Sharpe (Boston)
The Old Vicarage
Church Close
Boston
Lincolnshire
PE21 6NA
Page 1
R & T (BOSTON) LIMITED (REGISTERED NUMBER: 05896347)

BALANCE SHEET
30 SEPTEMBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 3 - -
Tangible assets 4 11,081 13,037
11,081 13,037

CURRENT ASSETS
Stocks 3,434 3,103
Debtors 5 27,399 18,201
Cash at bank and in hand 67,829 75,966
98,662 97,270
CREDITORS
Amounts falling due within one year 6 55,535 48,557
NET CURRENT ASSETS 43,127 48,713
TOTAL ASSETS LESS CURRENT
LIABILITIES
54,208
61,750

PROVISIONS FOR LIABILITIES 2,770 2,477
NET ASSETS 51,438 59,273

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 51,338 59,173
SHAREHOLDERS' FUNDS 51,438 59,273

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 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 notes form part of these financial statements

Page 2 continued...
R & T (BOSTON) LIMITED (REGISTERED NUMBER: 05896347)

BALANCE SHEET - continued
30 SEPTEMBER 2025


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 January 2026 and were signed on its behalf by:





A Rahman - Director


The notes form part of these financial statements

Page 3
R & T (BOSTON) LIMITED (REGISTERED NUMBER: 05896347)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025


1. 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 2006, is being amortised evenly over its estimated useful life of five 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.
Fixtures, fittings and equipment - 15% on reducing balance

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.

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.

Page 4 continued...
R & T (BOSTON) LIMITED (REGISTERED NUMBER: 05896347)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

3. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2024
and 30 September 2025 78,800
AMORTISATION
At 1 October 2024
and 30 September 2025 78,800
NET BOOK VALUE
At 30 September 2025 -
At 30 September 2024 -

4. TANGIBLE FIXED ASSETS
Fixtures,
fittings
and
equipment
£   
COST
At 1 October 2024
and 30 September 2025 66,166
DEPRECIATION
At 1 October 2024 53,129
Charge for year 1,956
At 30 September 2025 55,085
NET BOOK VALUE
At 30 September 2025 11,081
At 30 September 2024 13,037

Page 5 continued...
R & T (BOSTON) LIMITED (REGISTERED NUMBER: 05896347)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 23,690 14,768
Corporation Tax 1,218 -
VAT - 946
Prepayments 2,491 2,487
27,399 18,201

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 11,372 11,047
Corporation Tax - 1,218
Social security and other taxes 505 589
VAT 1,561 -
Directors' current accounts 40,342 34,038
Accrued expenses 1,755 1,665
55,535 48,557

Page 6