RTN Civils Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12120501

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		35,626		48,949

			35,626		48,949
CURRENT ASSETS
Debtors	5	268,296		149,904
Cash at bank and in hand		102		8,814

		268,398		158,718
Creditors: Amounts Falling Due Within One Year	6	(106,723 )		(79,384 )

NET CURRENT ASSETS (LIABILITIES)			161,675		79,334

TOTAL ASSETS LESS CURRENT LIABILITIES			197,301		128,283

Creditors: Amounts Falling Due After More Than One Year	7		(59,417 )		(82,459 )

NET ASSETS			137,884		45,824

CAPITAL AND RESERVES
Called up share capital	9		102		102
Profit and Loss Account			137,782		45,722

SHAREHOLDERS' FUNDS			137,884		45,824

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RTN Civils Ltd

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J R Niblett

Director

7 April 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

RTN Civils Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12120501 . The registered office is Suite 5, The Willows, Ransom Wood Business Park, Southwell Road West, Rainworth, Mansfield, Nottinghamshire, NG21 0HJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles

25% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

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

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

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RTN Civils Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Motor Vehicles
	£
Cost
As at 1 August 2024	87,034

As at 31 July 2025	87,034

Depreciation
As at 1 August 2024	38,085
Provided during the period	13,323

As at 31 July 2025	51,408

Net Book Value
As at 31 July 2025	35,626

As at 1 August 2024	48,949

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	168,338	-
Other debtors	99,958	149,904

	268,296	149,904

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	18,042	18,042
Bank loans and overdrafts	24,025	5,556
Other creditors	4,567	39,148
Taxation and social security	60,089	16,638

	106,723	79,384

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	28,102	46,144
Bank loans	31,315	36,315

	59,417	82,459

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RTN Civils Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	18,042	18,042
Later than one year and not later than five years	28,102	46,144

	46,144	64,186

	46,144	64,186

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	102	102

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