Company registration number 01457924 (England and Wales)
RAPID OFFICE SYSTEMS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
RAPID OFFICE SYSTEMS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
RAPID OFFICE SYSTEMS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
35,331
32,179
Current assets
Stocks
10,000
10,000
Debtors
4
427,946
336,375
Cash at bank and in hand
285,994
323,841
723,940
670,216
Creditors: amounts falling due within one year
5
(492,365)
(448,105)
Net current assets
231,575
222,111
Net assets
266,906
254,290
Capital and reserves
Called up share capital
900
900
Profit and loss reserves
266,006
253,390
Total equity
266,906
254,290

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 directors acknowledge their 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 directors of the company have 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 29 April 2026 and are signed on its behalf by:
Mr S Butler
Director
Company registration number 01457924 (England and Wales)
RAPID OFFICE SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Rapid Office Systems Limited is a private company limited by shares incorporated in England and Wales. The registered office is 39 Victoria Road, Romford, Essex, United Kingdom, RM1 2LH.

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. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer.

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.

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:

Fixtures and fittings
25% reducing balance
Computers
33% on cost
Motor vehicles
25% reducing balance
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.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities, including debtors, creditors and bank balances. Basic short term financial assets are measured at the transaction price, less any impairment and basic short term financial liabilities are measured at the transaction price.

1.6
Taxation

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

RAPID OFFICE SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
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.

1.7
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.

1.8
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
16
16
RAPID OFFICE SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025
84,480
Additions
16,648
At 31 December 2025
101,128
Depreciation and impairment
At 1 January 2025
52,301
Depreciation charged in the year
13,496
At 31 December 2025
65,797
Carrying amount
At 31 December 2025
35,331
At 31 December 2024
32,179
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
403,493
267,907
Other debtors
24,453
68,468
427,946
336,375
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
299,826
228,713
Taxation and social security
84,473
64,611
Other creditors
108,066
154,781
492,365
448,105
2025-12-31 2025-01-01 false false false 29 April 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mrs J K Butler Mr S Butler 01457924 2025-01-01 2025-12-31 01457924 2025-12-31 01457924 2024-12-31 01457924 core:OtherPropertyPlantEquipment 2025-12-31 01457924 core:OtherPropertyPlantEquipment 2024-12-31 01457924 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 01457924 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 01457924 core:WithinOneYear 2025-12-31 01457924 core:WithinOneYear 2024-12-31 01457924 core:CurrentFinancialInstruments 2025-12-31 01457924 core:CurrentFinancialInstruments 2024-12-31 01457924 core:ShareCapital 2025-12-31 01457924 core:ShareCapital 2024-12-31 01457924 core:RetainedEarningsAccumulatedLosses 2025-12-31 01457924 core:RetainedEarningsAccumulatedLosses 2024-12-31 01457924 bus:Director2 2025-01-01 2025-12-31 01457924 core:FurnitureFittings 2025-01-01 2025-12-31 01457924 core:ComputerEquipment 2025-01-01 2025-12-31 01457924 core:MotorVehicles 2025-01-01 2025-12-31 01457924 2024-01-01 2024-12-31 01457924 core:OtherPropertyPlantEquipment 2024-12-31 01457924 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 01457924 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 01457924 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01457924 bus:FRS102 2025-01-01 2025-12-31 01457924 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 01457924 bus:Director1 2025-01-01 2025-12-31 01457924 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP