RADIAL BUSINESS SOLUTIONS LTD


Directors	BENNETT, Jane
	BENNETT, Mark


Company Secretary	BENNETT, Jane


Registered Address	83 Parsonage Lane
	Bishop's Stortford
	CM23 5BA


Registered Number	05915406 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		6,645		7,663
Investment property	4		912,500		687,897
			919,145		695,560
Current assets
Debtors		-		187
Cash at bank and on hand		28,528		20,297
		28,528		20,484
Creditors amounts falling due within one year	5	(11,900)		(12,311)
Net current assets (liabilities)			16,628		8,173
Total assets less current liabilities			935,773		703,733
Creditors amounts falling due after one year	6		(3,148)		(600)
Provisions for liabilities	7		(53,138)		-
Net assets			879,487		703,133
Capital and reserves
Called up share capital			1,602		1,602
Profit and loss account			877,885		701,531
Shareholders' funds			879,487		703,133

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 Directors acknowledge 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 Board of Directors on 13 December 2025, and are signed on its behalf by:

BENNETT, Mark
Director
Registered Company No. 05915406

RADIAL BUSINESS SOLUTIONS LTD

Notes to the Financial Statements
for the year ended 31 August 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.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of material timing differences between amounts recognised in the financial statements and amounts recognised for tax purposes. The principal timing differences arise from: the revaluation of investment property to fair value, where gains are recognised in profit or loss but are not taxable until the asset is disposed of; and differences between the net book value of tangible fixed assets and their tax written down value, arising where capital allowances, including the Annual Investment Allowance, have been claimed in advance of accounting depreciation. Deferred tax relating to investment property has been measured using the tax rate applicable to the disposal of the asset. Deferred tax relating to tangible fixed assets has been measured using the corporation tax rate expected to apply when the timing differences reverse. The directors consider it probable that the deferred tax liability will crystallise based on the expected recovery of the underlying assets. At the balance sheet date, the deferred tax provision of £53,137 comprises: Deferred tax on investment property revaluation: £ £51,659 Deferred tax on capital allowances timing differences: £1,479.

Deferred tax

Deferred tax is recognised in respect of material timing differences between amounts recognised in the financial statements and amounts recognised for tax purposes.

The principal timing differences arise from:

the revaluation of investment property to fair value, where gains are recognised in profit or loss but are not taxable until the asset is disposed of; and

differences between the net book value of tangible fixed assets and their tax written down value, arising where capital allowances, including the Annual Investment Allowance, have been claimed in advance of accounting depreciation.

Deferred tax relating to investment property has been measured using the tax rate applicable to the disposal of the asset. Deferred tax relating to tangible fixed assets has been measured using the corporation tax rate expected to apply when the timing differences reverse.

The directors consider it probable that the deferred tax liability will crystallise based on the expected recovery of the underlying assets.

At the balance sheet date, the deferred tax provision of £53,137 comprises:

Deferred tax on investment property revaluation: £ £51,659

Deferred tax on capital allowances timing differences: £1,479.

	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	20	-
Fixtures and fittings	20	-
Office Equipment	-	5

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 September 24	3,198	47,715	611	51,524
Additions	-	213	583	796
At 31 August 25	3,198	47,928	1,194	52,320
Depreciation and impairment
At 01 September 24	3,198	40,461	202	43,861
Charge for year	-	1,494	320	1,814
At 31 August 25	3,198	41,955	522	45,675
Net book value
At 31 August 25	-	5,973	672	6,645
At 31 August 24	-	7,254	409	7,663

4.	Investment property


		£
	Fair value at 01 September 24	687,897
	Fair value adjustments	224,603
	At 31 August 25	912,500

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	13
Taxation and social security	2,271	472
Other creditors	8,991	10,126
Accrued liabilities and deferred income	638	1,700
Total	11,900	12,311

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	3,148	600
Total	3,148	600

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	53,138	-
Total	53,138	-

8.	Further information regarding the company's financial position
	The profit and loss account includes unrealised gains arising from the revaluation of investment property. These gains are not distributable. The directors have considered the level of distributable reserves when assessing the company’s ability to pay dividends