R. L. Civil Engineering Ltd

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

Registered number: 11629315

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		483,763		548,019

			483,763		548,019
CURRENT ASSETS
Debtors	5	316,083		222,146
Cash at bank and in hand		516,563		21,742

		832,646		243,888
Creditors: Amounts Falling Due Within One Year	6	(690,480 )		(188,849 )

NET CURRENT ASSETS (LIABILITIES)			142,166		55,039

TOTAL ASSETS LESS CURRENT LIABILITIES			625,929		603,058

Creditors: Amounts Falling Due After More Than One Year	7		(26,935 )		(62,020 )

NET ASSETS			598,994		541,038

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			598,894		540,938

SHAREHOLDERS' FUNDS			598,994		541,038

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R. L. Civil Engineering Ltd

Balance Sheet (continued)

As At 31 October 2025

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

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

The director acknowledges his 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 R Cullen

Director

13 May 2026

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

1. General Information

R. L. Civil Engineering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11629315 . The registered office is 126 Coxley View, Netherton, Wakefield, WF4 4LY.

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:

Plant & Machinery	25% Reducing Balance
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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R. L. Civil Engineering Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 November 2024	746,163	94,683	840,846
Additions	16,985	8,025	25,010

As at 31 October 2025	763,148	102,708	865,856

Depreciation
As at 1 November 2024	265,318	27,509	292,827
Provided during the period	74,674	14,592	89,266

As at 31 October 2025	339,992	42,101	382,093

Net Book Value
As at 31 October 2025	423,156	60,607	483,763

As at 1 November 2024	480,845	67,174	548,019

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	225,883	179,814
Other debtors	200	200
Amounts owed by group undertakings	90,000	42,132

	316,083	222,146

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	46,225	70,640
Trade creditors	90,539	90,739
Bank loans and overdrafts	7,406	10,003
Corporation tax	43,615	1,019
VAT	92,331	2,109
Other creditors	50,042	-
Director's loan account	1,680	14,339
Amounts owed to group undertakings	358,642	-

	690,480	188,849

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R. L. Civil Engineering Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	26,935	54,615
Bank loans	-	7,405

	26,935	62,020

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	46,225	70,640
Later than one year and not later than five years	26,935	54,615

	73,160	125,255

	73,160	125,255

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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