Company registration number 04574701 (England and Wales)
R & B CONSTRUCTION (SOUTHERN) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
R & B CONSTRUCTION (SOUTHERN) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
R & B CONSTRUCTION (SOUTHERN) LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
3
53,201
65,958
Current assets
Stocks
1,775
-
Debtors
4
151,156
22,238
Cash at bank and in hand
149,723
95,950
302,654
118,188
Creditors: amounts falling due within one year
5
(130,659)
(61,247)
Net current assets
171,995
56,941
Total assets less current liabilities
225,196
122,899
Provisions for liabilities
(13,301)
(15,023)
Net assets
211,895
107,876
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
211,795
107,776
Total equity
211,895
107,876
R & B CONSTRUCTION (SOUTHERN) LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 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 director acknowledges his 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 director of the company has 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 19 January 2026 and are signed on its behalf by:
Mr P A Read
Mr W Brown
Director
Director
Company registration number 04574701 (England and Wales)
R & B CONSTRUCTION (SOUTHERN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

R & B Construction (Southern) Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Yard, Bird-In-Eye Hill, Framfield, UCKFIELD, East Sussex, UK, TN22 5HA.

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 £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

For sale of goods:

Turnover is recognised to the extent it is probable that economic benefit will flow to the company, and that it can be reliably measured. Turnover is measured at the fair value of consideration received or receivable, net of discounts, rebates, VAT and other sales taxes.

Turnover from the sale of goods is recognised when the following conditions are satisfied:

- the significant risks and rewards of ownership are transferred to the customer;

- the company does not retain managerial involvement, nor control over the goods sold;

- the amount of turnover can be reliably measured;

- the right to consideration due for the transaction is probable; and

- the costs incurred, or to be incurred, can be reliably measured.

Turnover is recognised upon dispatch or collection of the goods by the customer.

Monies received in respect of advanced orders are treated as deposits until the criteria for recognition as turnover is met.

For provision of services:

Turnover is recognised to the extent it is probable that economic benefit will flow to the company, and that it can be reliably measured. Turnover is measured at the fair value of consideration received or receivable, net of discounts, rebates, VAT and other sales taxes.

Turnover from the provision of services is recognised in the period in which the services are provided in

accordance with the stage of completion of the contract when the following conditions are satisfied:

- the amount of turnover can be measured reliably;

- it is probable that consideration due will be received;

- the stage of completion of the contract at the reporting date can be measured reliably, and

- the costs incurred, or to be incurred, can be measured reliably.

Turnover recognised but not billed at the reporting date is treated as amounts recoverable on contracts due within one year.

1.3
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.

R & B CONSTRUCTION (SOUTHERN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -

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:

Plant and equipment
25% Reducing balance
Fixtures and fittings
25% Reducing balance
Computers
33% Reducing balance
Motor vehicles
25% Reducing balance

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.

1.4
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.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
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.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

R & B CONSTRUCTION (SOUTHERN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

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

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

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

2025
2024
Number
Number
Total
5
6
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025
305,857
Additions
2,210
At 31 December 2025
308,067
Depreciation and impairment
At 1 January 2025
239,899
Depreciation charged in the year
14,967
At 31 December 2025
254,866
Carrying amount
At 31 December 2025
53,201
At 31 December 2024
65,958
R & B CONSTRUCTION (SOUTHERN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
146,622
18,059
Other debtors
4,534
4,179
151,156
22,238
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
4,875
18,778
Corporation tax
81,672
28,480
Other taxation and social security
32,024
9,264
Other creditors
12,088
4,725
130,659
61,247
6
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
1,432
2,109

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

At the balance sheet date, amounts due and not yet paid in respect of contributions to money purchase pension schemes totalled £Nil (2024 - £647).

7
Related party transactions
Transactions with related parties

During the year the company paid rent of £2 8,800 (202 4 £24,852) to the directors who jointly own the yard from which the business operates.

2025-12-31 2025-01-01 false false false 19 January 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr P A Read Mr W Brown Mr W Brown 04574701 2025-01-01 2025-12-31 04574701 2025-12-31 04574701 2024-12-31 04574701 core:OtherPropertyPlantEquipment 2025-12-31 04574701 core:OtherPropertyPlantEquipment 2024-12-31 04574701 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 04574701 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 04574701 core:CurrentFinancialInstruments 2025-12-31 04574701 core:CurrentFinancialInstruments 2024-12-31 04574701 core:ShareCapital 2025-12-31 04574701 core:ShareCapital 2024-12-31 04574701 core:RetainedEarningsAccumulatedLosses 2025-12-31 04574701 core:RetainedEarningsAccumulatedLosses 2024-12-31 04574701 bus:Director1 2025-01-01 2025-12-31 04574701 bus:CompanySecretaryDirector1 2025-01-01 2025-12-31 04574701 core:PlantMachinery 2025-01-01 2025-12-31 04574701 core:FurnitureFittings 2025-01-01 2025-12-31 04574701 core:ComputerEquipment 2025-01-01 2025-12-31 04574701 core:MotorVehicles 2025-01-01 2025-12-31 04574701 2024-01-01 2024-12-31 04574701 core:OtherPropertyPlantEquipment 2024-12-31 04574701 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 04574701 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04574701 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04574701 bus:FRS102 2025-01-01 2025-12-31 04574701 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 04574701 bus:Director2 2025-01-01 2025-12-31 04574701 bus:CompanySecretary1 2025-01-01 2025-12-31 04574701 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP