Company registration number 04867057 (England and Wales)
R D Auto Electrics Limited
Unaudited Financial Statements
For the year ended 30 November 2025
R D Auto Electrics Limited
Company information
Directors
D L Rowland
W J Rowland
Secretary
W J Rowland
Company number
04867057
Registered office
5 Prospect Place
Millennium Way
Pride Park
Derby
DE24 8HG
Accountants
DJH Derby Limited
5 Prospect Place
Millennium Way
Pride Park
Derby
DE24 8HG
R D Auto Electrics Limited
Contents
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
R D Auto Electrics Limited
Accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of R D Auto Electrics Limited for the year ended 30 November 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of R D Auto Electrics Limited for the year ended 30 November 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of R D Auto Electrics Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of R D Auto Electrics Limited and state those matters that we have agreed to state to the b oard of d irectors of R D Auto Electrics Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than R D Auto Electrics Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that R D Auto Electrics Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of R D Auto Electrics Limited. You consider that R D Auto Electrics Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of R D Auto Electrics Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

DJH Derby Limited
Accountants
5 Prospect Place
Millennium Way
Pride Park
Derby
DE24 8HG
10 March 2026
R D Auto Electrics Limited
Balance sheet
As at 30 November 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
21,424
27,041
Current assets
Stocks
4
11,500
13,500
Debtors
5
23,460
36,307
Cash at bank and in hand
141,793
139,560
176,753
189,367
Creditors: amounts falling due within one year
6
(141,310)
(142,925)
Net current assets
35,443
46,442
Total assets less current liabilities
56,867
73,483
Creditors: amounts falling due after more than one year
7
(10,960)
(12,687)
Provisions for liabilities
(4,085)
(5,138)
Net assets
41,822
55,658
Capital and reserves
Called up share capital
8
4
4
Profit and loss reserves
41,818
55,654
Total equity
41,822
55,658
R D Auto Electrics Limited
Balance sheet (continued)
As at 30 November 2025
- 3 -

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 10 March 2026 and are signed on its behalf by:
W J Rowland
Director
Company registration number 04867057 (England and Wales)
R D Auto Electrics Limited
Notes to the financial statements
For the year ended 30 November 2025
- 4 -
1
Accounting policies
Company information

R D Auto Electrics Limited is a private company limited by shares incorporated in England and Wales. The registered office is 5 Prospect Place, Millennium Way, Pride Park, Derby, DE24 8HG.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
10% reducing balance
Computers
20% reducing balance
Motor vehicles
25% reducing balance
R D Auto Electrics Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
1
Accounting policies
(Continued)
- 5 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.6
Financial instruments
Basic financial assets

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

R D Auto Electrics Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
1
Accounting policies
(Continued)
- 6 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.9
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

R D Auto Electrics Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
- 7 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 December 2024
4,359
5,352
24,975
34,686
Additions
-
0
1,082
-
0
1,082
Disposals
-
0
(333)
-
0
(333)
At 30 November 2025
4,359
6,101
24,975
35,435
Depreciation and impairment
At 1 December 2024
3,247
3,357
1,041
7,645
Depreciation charged in the year
111
507
5,984
6,602
Eliminated in respect of disposals
-
0
(236)
-
0
(236)
At 30 November 2025
3,358
3,628
7,025
14,011
Carrying amount
At 30 November 2025
1,001
2,473
17,950
21,424
At 30 November 2024
1,112
1,995
23,934
27,041
4
Stocks
2025
2024
£
£
Stocks
11,500
13,500
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
22,199
35,070
Other debtors
1,261
1,237
23,460
36,307
R D Auto Electrics Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
- 8 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
44,731
59,046
Taxation and social security
25,832
24,879
Other creditors
70,747
59,000
141,310
142,925
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Loans and borrowings
10,960
12,687
10,960
12,687
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each of £1 each
2
2
2
2
Ordinary A shares of £1 each of £1 each
1
1
1
1
Ordinary B shares of £1 each of £1 each
1
1
1
1
4
4
4
4
9
Events after the reporting date

After the balance sheet date the following dividends have been voted;

£3,000 on ordinary A £1 shares

£3,000 on ordinary B £1 shares

10
Directors' transactions

At the balance sheet date the amounts owed to directors amounted to £48,614 (2024 - £52,397). The loans are provided interest free and are repayable on demand.

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