Company number 12668171

Report of the Directors and Financial Statements

for the Year Ended 30th June 2025

For

R A K Construction (South West) Ltd

R A K Construction (South West) Ltd

Contents of the Financial Statements for the Year Ended 30th June 2025

| Page
Frontispiece | 1
Contents | 2
Company Information | 3
Report of the Directors | 4
Balance Sheet | 5 & 6
Notes to the Financial Statements | 7 & 9

R A K Construction (South West) Ltd

Company Information

for the Year Ended 30th June 2025

DIRECTOR: | R. A. Kelly
REGISTERED OFFICE: | Maxet House
| Lansdown Industrial Estate
| Gloucester Road
| Cheltenham
| Gloucestershire
| GL51 8PL
REGISTERED NUMBER: | 12668171 (England and Wales)

R A K Construction (South West) Ltd

Report of the Directors

for the Year Ended 30th June 2025

The directors present their report with the financial statements of the company

for the year ended 30th June 2025

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of builders.

DIRECTORS

The director during the year under review was:

R. A. Kelly

The directors who served during the year and their interests in the share capital of the company were as follows:

| £1 Ord Shares
| 2025 | 2024
R. A. Kelly | 1 | 1

POLITICAL AND CHARITABLE DONATIONS

No contributions to political or charitable organisations were made during the year.

COMPANY POLICY ON THE EMPLOYMENT OF DISABLED PERSONS

It is the company's policy to give employment to disabled persons wherever practicable. At present none of our full time staff is registered disabled.

The above report has been prepared in accordance with the provisions in part 15 of the Companies Act 2006.

This report was approved by the board of directors on 29th April 2026

And Signed On Behalf Of The Board By:

Signed

R. A. Kelly – DIRECTOR

R A K Construction (South West) Ltd

Balance Sheet 30th June 2025

| 2025 | 2024
| £ | £ | £ | £
Fixed Assets: |  |  |  |
Intangible Assets |  | - |  | -
Tangible Assets |  | 11,588 |  | 15,457
|  | 11,588 |  | 15,457
Current Assets |  |  |  |
Stocks | 1,000,000 |  | 600,000 |
Debtors | - |  | - |
Cash in hand and at bank | - |  | 9,292 |
| 1,000,000 |  | 609,292 |
Creditors |  |  |  |
Amounts falling due within one year | 1,052,172 |  | 695,249 |
Net Current Assets |  | (52,172) |  | (85,957)
Total Assets Less Net Current Liabilities |  | (40,584) |  | (70,500)
Creditors |  |  |  |
Amounts falling due after more than one year |  | - |  | 2,930
|  | (40,584) |  | (73,430)
Capital and Reserves |  |  |  |
Reserves brought forward |  | (73,430) |  | (56,918)
Profit and Loss Account |  | 32,846 |  | (16,512)
|  | (40,584) |  | (73,430)

These accounts have been prepared in accordance with the special provisions in part 15 of the Companies Act 2006 relating to small companies and in accordance with the Financial Reporting Standards for Smaller Entities (Effective April 2008)

The company is entitled to exemption from audit under Section 475 and 477 of the Companies Act 2006 relating to small companies for the Year Ended 30th June 2025.

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

The director acknowledges his responsibilities for complying with the requirement of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

R A K Construction (South West) Ltd

Balance Sheet 30th June 2025(Continued)

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the Financial Reporting Standard for Smaller Entities (effective 2008).

The financial statements were approved by

ON BEHALF OF THE BOARD:

R. A. Kelly - DIRECTOR | DATED 29th April 2026

R A K Construction (South West) Ltd

Notes to the Financial Statements

for the Year Ended 30th June 2025

1. ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

Turnover

Tu rn over represents net invoiced sales of goods, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following |
Plant and machinery | 25% straight line
Office furniture and equipment | 15% straight line
Motor vehicles | 25% reducing balance

Intangible fixed assets

Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives, not to exceed twenty years. Impairment of intangible assets is only reviewed where circumstance indicate that the carrying value of an asset may not be fully recoverable.

Stocks

Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

Fixed Asset Investments

No Fixed Asset Investments were held.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Hire purchase and leasing commitments

No assets were obtained under hire purchase contracts or finance leases.

Research and Development

Expenditure on research and development is written off in the year in which it is incurred.

Going Concern

Despite net current liabilities of £73,430 at 30th June 2025, the accounts have been prepared on a going concern basis. The director has reviewed future cash flows and expressed his willingness to financially support the company for the foreseeable future and therefore considers it appropriate to prepare the financial statements on a going concern basis.

R A K Construction (South West) Ltd

Notes to the Financial Statements

for the Year Ended 30th June 2025 (Continued)

2. TANGIBLE ASSETS

| Office | Motor | Plant and | Total
| furniture & | vehicles | machinery |
| equip't |  |  |
Cost |  |  |  |
At 1st July 2024 | 212 | 21,640 | 330 | 22,182
Additions | - | - | - | -
Disposals |  | - |  | -
At 30th June 2025 | 212 | 21,640 | 330 | 22,182
Depreciation |  |  |  |
At 1st July 2024 | 101 | 6,495 | 130 | 6,726
Charge for the year | 32 | 3,786 | 50 | 3,868
Dep'n on disposal |  | - |  | -
At 30th June 2025 | 133 | 10,281 | 180 | 10,594
Written Down Value |  |  |  |
At 1st July 2024 | 111 | 15,146 | 200 | 15,457
At 30th June 2025 | 79 | 11,359 | 150 | 11,588

3. DIRECTOR'S REMUNERATION

| 2025 | 2024
| £ | £
Director's Remuneration | 14,000 | 12,800

4. DEBTORS

| 2025 | 2024
| £ | £
Trade debtors | - | -

R A K Construction (South West) Ltd

Notes to the Financial Statements

for the Year Ended 30th June 2025 (Continued)

5. CREDITORS

| 2025 | 2024
| £ | £
Bank Overdraft | 1,925 | 0
Trade Creditors | 352,172 | 310,249
Other creditors | 700,000 | 385,000
| 1,052,172 | 695,249

6. SHARE CAPITAL

| 2025 | 2024
| £ | £
Allotted called up and paid |  |
Ordinary shares | 1 | 1

V.1.0 FINTAGS 01 July 2024 30 June 2025 30 June 2025 29 April 2026 29 April 2026 true 30 June 2024 01 July 2023 false 0 0 The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. iso4217:GBP xbrli:pure xbrli:shares iso4217:GBP xbrli:shares 12668171 2024-07-01 2025-06-30 12668171 2025-06-30 12668171 2024-06-30 12668171 core:RetainedEarningsAccumulatedLosses 2025-06-30 12668171 core:RetainedEarningsAccumulatedLosses 2024-06-30 12668171 bus:Director1 2024-07-01 2025-06-30 12668171 bus:RegisteredOffice 2024-07-01 2025-06-30 12668171 core:PlantMachinery 2024-07-01 2025-06-30 12668171 core:OtherReservesSubtotal 2025-06-30 12668171 core:OtherReservesSubtotal 2024-06-30 12668171 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 12668171 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 12668171 1 2024-07-01 2025-06-30 12668171 core:FurnitureFittingsToolsEquipment 2024-06-30 12668171 core:MotorVehicles 2024-06-30 12668171 core:PlantMachinery 2024-06-30 12668171 core:FurnitureFittingsToolsEquipment 2025-06-30 12668171 core:MotorVehicles 2025-06-30 12668171 core:PlantMachinery 2025-06-30 12668171 core:FurnitureFittingsToolsEquipment 2024-07-01 2025-06-30 12668171 core:MotorVehicles 2024-07-01 2025-06-30 12668171 2023-07-01 2024-06-30 12668171 core:ShareCapital 2025-06-30 12668171 core:ShareCapital 2024-06-30 12668171 bus:FullAccounts 2024-07-01 2025-06-30 12668171 bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 12668171 bus:CalendarYear 2024-07-01 2025-06-30 12668171 curr:PoundSterling 2024-07-01 2025-06-30 12668171 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 12668171 core:Non-currentFinancialInstruments core:AfterOneYear 2024-06-30 12668171 bus:SmallEntities 2024-07-01 2025-06-30