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REGISTERED NUMBER: 01266907 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Rcf Bolt & Nut Co (Tipton) Limited

Rcf Bolt & Nut Co (Tipton) Limited (Registered number: 01266907)

Contents of the Financial Statements

for the year ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Rcf Bolt & Nut Co (Tipton) Limited

Company Information

for the year ended 31 December 2025

| DIRECTORS: | D R Barber

| J L Frewin

| A Garrett

| E A Kolodner

| T D Brooksbank

| REGISTERED OFFICE: | 34 Darlaston Central Trading Estate

| Wednesbury

| WS10 8XB

| REGISTERED NUMBER: | 01266907 (England and Wales)

| AUDITORS: | Rusling & Co, Statutory Auditor

| F6 The Bloc

| Anlaby

| East Yorkshire

| HU10 6RJ

Rcf Bolt & Nut Co (Tipton) Limited (Registered number: 01266907)

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 198,995 |  | 146,505 |  |

CURRENT ASSETS

Stocks | 874,732 |  | 495,991 |  |

Debtors | 5 | 1,707,083 |  | 1,579,522 |  |

Cash at bank and in hand | 50,168 |  | 47,827 |  |

2,631,983 |  | 2,123,340 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,127,364 |  | 925,003 |  |

NET CURRENT ASSETS | 1,504,619 |  | 1,198,337 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,703,614 |  | 1,344,842 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (48,932 | ) | (44,385 | ) |

PROVISIONS FOR LIABILITIES | (64,921 | ) | (49,669 | ) |

NET ASSETS | 1,589,761 |  | 1,250,788 |  |

CAPITAL AND RESERVES

Called up share capital | 1,016 |  | 1,016 |  |

Revaluation reserve | 9 | 73,930 |  | 73,930 |  |

Capital redemption reserve | 4,034 |  | 4,034 |  |

Retained earnings | 1,510,781 |  | 1,171,808 |  |

1,589,761 |  | 1,250,788 |  |

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 April 2026 and were signed on its behalf by:

T D Brooksbank - Director

Rcf Bolt & Nut Co (Tipton) Limited (Registered number: 01266907)

Notes to the Financial Statements

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| Rcf Bolt & Nut Co (Tipton) 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery etc | - | 25% on cost, 20% on reducing balance and 10% on reducing balance

| Stocks

| 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 items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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.

Rcf Bolt & Nut Co (Tipton) Limited (Registered number: 01266907)

Notes to the Financial Statements - continued

for the year ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a 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 24 (2024 - 23 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 597,136 |  |

| Additions | 77,960 |  |

| At 31 December 2025 | 675,096 |  |

| DEPRECIATION

| At 1 January 2025 | 450,631 |  |

| Charge for year | 25,470 |  |

| At 31 December 2025 | 476,101 |  |

| NET BOOK VALUE

| At 31 December 2025 | 198,995 |  |

| At 31 December 2024 | 146,505 |  |

Rcf Bolt & Nut Co (Tipton) Limited (Registered number: 01266907)

Notes to the Financial Statements - continued

for the year ended 31 December 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 20,480 |  |

| Additions | 68,500 |  |

| At 31 December 2025 | 88,980 |  |

| DEPRECIATION

| At 1 January 2025 | 6,421 |  |

| Charge for year | 3,118 |  |

| At 31 December 2025 | 9,539 |  |

| NET BOOK VALUE

| At 31 December 2025 | 79,441 |  |

| At 31 December 2024 | 14,059 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 421,090 |  | 449,051 |  |

| Amounts owed by group undertakings | 1,220,574 |  | 1,124,074 |  |

| Other debtors | 65,419 |  | 6,397 |  |

1,707,083 |  | 1,579,522 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 32,255 |  | 50,033 |  |

| Hire purchase contracts | 12,330 |  | 7,826 |  |

| Trade creditors | 146,620 |  | 240,930 |  |

| Amounts owed to group undertakings | 258,935 |  | 35,000 |  |

| Taxation and social security | 165,857 |  | 175,963 |  |

| Other creditors | 511,367 |  | 415,251 |  |

1,127,364 |  | 925,003 |  |

Rcf Bolt & Nut Co (Tipton) Limited (Registered number: 01266907)

Notes to the Financial Statements - continued

for the year ended 31 December 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 29,186 |  |

| Hire purchase contracts | 47,265 |  | 3,532 |  |

| Amounts owed to group undertakings | 1,667 |  | 11,667 |  |

48,932 |  | 44,385 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 32,255 |  | 79,219 |  |

| Hire purchase contracts | 59,595 |  | 11,358 |  |

91,850 |  | 90,577 |  |

9. | RESERVES

| Revaluation

| reserve

£ |

| At 1 January 2025

| and 31 December 2025 | 73,930 |  |

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

| The Report of the Auditors was unqualified.

| Andrew Rusling FCA (Senior Statutory Auditor)

| for and on behalf of Rusling & Co, Statutory Auditor