IRIS Accounts Production v26.1.0.640 12740147 director 1.8.24 31.7.25 31.7.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 12740147 2024-07-31 12740147 2025-07-31 12740147 2024-08-01 2025-07-31 12740147 2023-07-31 12740147 2023-08-01 2024-07-31 12740147 2024-07-31 12740147 ns15:EnglandWales 2024-08-01 2025-07-31 12740147 ns14:PoundSterling 2024-08-01 2025-07-31 12740147 ns10:Director1 2024-08-01 2025-07-31 12740147 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12740147 ns10:SmallEntities 2024-08-01 2025-07-31 12740147 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 12740147 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 12740147 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 12740147 ns10:FullAccounts 2024-08-01 2025-07-31 12740147 ns10:RegisteredOffice 2024-08-01 2025-07-31 12740147 ns5:CurrentFinancialInstruments 2025-07-31 12740147 ns5:CurrentFinancialInstruments 2024-07-31 12740147 ns5:Non-currentFinancialInstruments 2025-07-31 12740147 ns5:Non-currentFinancialInstruments 2024-07-31 12740147 ns5:ShareCapital 2025-07-31 12740147 ns5:ShareCapital 2024-07-31 12740147 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 12740147 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 12740147 ns5:PlantMachinery 2024-08-01 2025-07-31 12740147 ns5:MotorVehicles 2024-08-01 2025-07-31 12740147 ns5:ComputerEquipment 2024-08-01 2025-07-31 12740147 ns5:PlantMachinery 2024-07-31 12740147 ns5:MotorVehicles 2024-07-31 12740147 ns5:ComputerEquipment 2024-07-31 12740147 ns5:PlantMachinery 2025-07-31 12740147 ns5:MotorVehicles 2025-07-31 12740147 ns5:ComputerEquipment 2025-07-31 12740147 ns5:PlantMachinery 2024-07-31 12740147 ns5:MotorVehicles 2024-07-31 12740147 ns5:ComputerEquipment 2024-07-31 12740147 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 12740147 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31 12740147 ns10:Director1 1 2024-07-31 12740147 ns10:Director1 1 2023-07-31 12740147 ns10:Director1 1 2024-08-01 2025-07-31 12740147 ns10:Director1 1 2023-08-01 2024-07-31 12740147 ns10:Director1 1 2025-07-31 12740147 ns10:Director1 1 2024-07-31

REGISTERED NUMBER: 12740147 (England and Wales)

RGSC North East Ltd

Unaudited Financial Statements

for the Year Ended 31st July 2025

| RGSC North East Ltd (Registered number: 12740147) |

Contents of the Financial Statements

for the year ended 31st July 2025

| Page |

| Company information | 1 |

| Balance sheet | 2 |  | to |  | 3

| Notes to the financial statements | 4 |  | to |  | 7

| RGSC North East Ltd |

Company Information

for the year ended 31st July 2025

| Director: | D M Colvine

| Registered office: | 20 Addycombe Close

| Morpeth

| Northumberland

| NE65 7QF

| Registered number: | 12740147 (England and Wales)

| Accountants: | Rennie Welch LLP

| Academy House

| Shedden Park Road

| Kelso

| Roxburghshire

| TD5 7AL

| RGSC North East Ltd (Registered number: 12740147) |

Balance Sheet

31st July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 172,110 |  | 203,258 |  |

Current assets

Debtors | 5 | 60,159 |  | 65,442 |  |

Cash at bank | 11,750 |  | 26,369 |  |

71,909 |  | 91,811 |  |

Creditors

Amounts falling due within one year | 6 | 189,469 |  | 112,958 |  |

Net current liabilities | (117,560 | ) | (21,147 | ) |

Total assets less current liabilities | 54,550 |  | 182,111 |  |

Creditors

Amounts falling due after more than one year | 7 | (30,680 | ) | (65,233 | ) |

Provisions for liabilities | (32,701 | ) | (38,619 | ) |

Net (liabilities)/assets | (8,831 | ) | 78,259 |  |

Capital and reserves

Called up share capital | 100 |  | 100 |  |

Retained earnings | (8,931 | ) | 78,159 |  |

Shareholders' funds | (8,831 | ) | 78,259 |  |

| RGSC North East Ltd (Registered number: 12740147) |

Balance Sheet - continued

31st July 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 8th April 2026 and were signed by:

D M Colvine - Director

| RGSC North East Ltd (Registered number: 12740147) |

Notes to the Financial Statements

for the year ended 31st July 2025

1. | Statutory information

| RGSC North East Ltd 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover arising from the sale of goods is recognised when the significant risks and rewards of ownership have passed to the buyer. Turnover arising from the provision of services is recognised as contract activity progresses and the right to consideration is earned.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Office equipment | - | 25% on reducing balance

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

| Financial instruments

| The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, accruals, hire purchase contracts, other loans and directors' loans.

| Hire purchase contracts are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

| Directors' loans (being repayable on demand), trade debtors, trade creditors, accruals and other loans are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

| Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings..

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of income and retained earnings, 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.

| RGSC North East Ltd (Registered number: 12740147) |

Notes to the Financial Statements - continued

for the year ended 31st July 2025

2. | Accounting policies - continued

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Assets obtained under hire purchase contracts or finance leases are capitlaised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. These 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.

| 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.

| Provisions

| Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

| Employee benefits

| Short term employee benefits, including holiday pay, are recognised as an expense in the statement of income and retained earnings in the period in which they are incurred.

| Going concern

| The company has a deficit on the balance sheet and relies on the support of its shareholders and creditors, which has been confirmed for a period of at least twelve months from the approval of the financial statements. Accordingly the director has prepared the financial statements on the going concern basis.

3. | Employees and directors

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

| RGSC North East Ltd (Registered number: 12740147) |

Notes to the Financial Statements - continued

for the year ended 31st July 2025

4. | Tangible fixed assets

| Plant and |  | Motor |  | Office |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| Cost

| At 1st August 2024 | 225,738 |  | 19,900 |  | 2,094 |  | 247,732 |  |

| Additions | 625 |  | - |  | - |  | 625 |  |

| At 31st July 2025 | 226,363 |  | 19,900 |  | 2,094 |  | 248,357 |  |

| Depreciation

| At 1st August 2024 | 34,406 |  | 9,095 |  | 973 |  | 44,474 |  |

| Charge for year | 28,792 |  | 2,701 |  | 280 |  | 31,773 |  |

| At 31st July 2025 | 63,198 |  | 11,796 |  | 1,253 |  | 76,247 |  |

| Net book value

| At 31st July 2025 | 163,165 |  | 8,104 |  | 841 |  | 172,110 |  |

| At 31st July 2024 | 191,332 |  | 10,805 |  | 1,121 |  | 203,258 |  |

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 35,934 |  | 48,204 |  |

| Other debtors | 24,225 |  | 17,238 |  |

60,159 |  | 65,442 |  |

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 34,553 |  | 50,027 |  |

| Trade creditors | 35,555 |  | 20,953 |  |

| Taxation and social security | 26,398 |  | 25,370 |  |

| Other creditors | 92,963 |  | 16,608 |  |

189,469 |  | 112,958 |  |

7. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 30,680 |  | 65,233 |  |

8. | Secured debts

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 65,233 |  | 115,260 |  |

| Hire purchase contracts are secured against the assets to which they relate.

| RGSC North East Ltd (Registered number: 12740147) |

Notes to the Financial Statements - continued

for the year ended 31st July 2025

9. | Director's advances, credits and guarantees

| The following advances and credits to a director subsisted during the years ended 31st July 2025 and 31st July 2024:

2025 | 2024 |

£ | £ |

| D M Colvine

| Balance outstanding at start of year | 4,464 |  | 21,125 |  |

| Amounts advanced | - |  | 35,809 |  |

| Amounts repaid | (4,464 | ) | (52,470 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 4,464 |  |

| This loan is unsecured and repayable on demand. No interest has been charged as the loan is below the HMRC reporting level.

10. | Related party disclosures

| At 31st July 2025 a loan of £nil (2024 - £4,463) was outstanding payable to the company by one of the shareholders. This loan is unsecured and repayable on demand. No interest has been charged as the loans are below the HMRC reporting level.

| At 31st July 2025 a loan of £30,380 (2024 - £nil) was outstanding payable from the company to one of the shareholders. This loan is unsecured, interest free and repayable on demand.