REGISTERED NUMBER: 04172666 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

RBS Accountancy Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M R Parrett FCCA

Mrs D Parrett

Mrs R McCullough FCCA

SECRETARY:

REGISTERED OFFICE:

Suite 17

Cautrac Serviced Offices

Great Horkesley

Colchester

Essex

CO6 4EJ

REGISTERED NUMBER:

04172666 (England and Wales)

ACCOUNTANTS:

RBS Accountancy Ltd

Suite 17

Cautrac Serviced Offices

Great Horkesley

Colchester

Essex

CO6 4EJ

FIXED ASSETS

Intangible assets

4

-

36,500

Tangible assets

5

23,741

70,750

23,741

107,250

CURRENT ASSETS

Debtors

6

56,467

43,993

Cash at bank

15

14,514

56,482

58,507

CREDITORS

Amounts falling due within one year

7

53,279

90,370

NET CURRENT ASSETS/(LIABILITIES)

3,203

(31,863

)

TOTAL ASSETS LESS CURRENT LIABILITIES

26,944

75,387

CREDITORS

Amounts falling due after more than one year

8

25,295

34,177

NET ASSETS

1,649

41,210

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

1,449

41,010

SHAREHOLDERS' FUNDS

1,649

41,210

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

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

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 April 2026 and were signed on its behalf by:

M R Parrett FCCA - Director

1.	STATUTORY INFORMATION

RBS Accountancy 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.

Turnover

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

Goodwill

Goodwill acquired in 2005 is now, fully amortised.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

15% on cost

Computer equipment

-

15% on reducing balance

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.

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.

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 5 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

350,000

AMORTISATION

At 1 January 2025

313,500

Amortisation for year

36,500

At 31 December 2025

350,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

36,500

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

49,174

62,190

32,544

143,908

Additions

-

-

306

306

Disposals

-

(62,190

)

-

(62,190

)

At 31 December 2025

49,174

-

32,850

82,024

DEPRECIATION

At 1 January 2025

43,838

19,064

10,256

73,158

Charge for year

800

6,355

3,389

10,544

Eliminated on disposal

-

(25,419

)

-

(25,419

)

At 31 December 2025

44,638

-

13,645

58,283

NET BOOK VALUE

At 31 December 2025

4,536

-

19,205

23,741

At 31 December 2024

5,336

43,126

22,288

70,750

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

16,127

7,101

Other debtors

40,340

36,892

56,467

43,993

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

11,013

-

Hire purchase contracts

-

11,035

Trade creditors

8,965

8,834

Taxation and social security

33,098

24,612

Other creditors

203

45,889

53,279

90,370

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

25,295

-

Hire purchase contracts

-

34,177

25,295

34,177