RB GROUNDWORKS AND FENCING LTD


Director	BUCKLE, Robert


Registered Address	6 Ennerdale Road
	Blyth Riverside Business Park
	Blyth
	NE24 4RT


Registered Number	10721839 (England and Wales)

Balance Sheet as at
29 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		932,023		707,235
			932,023		707,235
Current assets
Debtors		548,760		252,999
Cash at bank and on hand		15,185		36,121
		563,945		289,120
Creditors amounts falling due within one year	4	(1,004,719)		(303,664)
Net current assets (liabilities)			(440,774)		(14,544)
Total assets less current liabilities			491,249		692,691
Creditors amounts falling due after one year	5		(615,532)		(623,316)
Net assets			(124,283)		69,375
Capital and reserves
Called up share capital			100		100
Profit and loss account			(124,383)		69,275
Shareholders' funds			(124,283)		69,375

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 29 April 2026, and are signed on its behalf by:

BUCKLE, Robert
Director
Registered Company No. 10721839

RB GROUNDWORKS AND FENCING LTD

Notes to the Financial Statements
for the period ended 29 April 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Vehicles	25	-
Office Equipment	-	3

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	13		12

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 May 24	950,662	197,187	2,745	1,150,594
Additions	500,000	-	-	500,000
Disposals	(96,743)	(247)	-	(96,990)
At 29 April 25	1,353,919	196,940	2,745	1,553,604
Depreciation and impairment
At 01 May 24	383,104	58,099	2,156	443,359
Charge for year	191,540	34,710	231	226,481
Revaluation surplus	2,964	-	-	2,964
On disposals	(51,223)	-	-	(51,223)
At 29 April 25	526,385	92,809	2,387	621,581
Net book value
At 29 April 25	827,534	104,131	358	932,023
At 30 April 24	567,558	139,088	589	707,235

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	330,505	212,893
Bank borrowings and overdrafts	280,729	31,260
Taxation and social security	57,235	10,347
Finance lease and HP contracts	282,884	-
Other creditors	25,830	2,615
Accrued liabilities and deferred income	27,536	46,549
Total	1,004,719	303,664

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	5,688	11,451
Other creditors	609,844	611,865
Total	615,532	623,316

6.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	892,728		611,865