RDS Heating & Renewables Ltd - Filleted accounts

Registered number

09887966

RDS Heating & Renewables Ltd

Filleted Accounts

30 November 2025

RDS Heating & Renewables Ltd
Registered number:		09887966
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		55,315			76,724

Current assets
Debtors	5	917,821			773,247
Cash at bank and in hand		189,018			42,785
		1,106,839			816,032

Creditors: amounts falling due within one year	6	(305,648)			(209,798)

Net current assets			801,191			606,234

Total assets less current liabilities			856,506			682,958

Creditors: amounts falling due after more than one year	7		-			(4,957)

Provisions for liabilities			(9,720)			(14,809)


Net assets			846,786			663,192

Capital and reserves
Called up share capital			100			100
Profit and loss account			846,686			663,092

Shareholders' funds			846,786			663,192

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr R Stewart
Director
Approved by the board on 22 May 2026

RDS Heating & Renewables Ltd
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	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).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Going Concern
	The financial statements have been prepared on a going concern basis. The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company’s ability to continue as a going concern for the period of at least 12 months from the date of approval of these financial statements.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Land and buildings			over 5 years
	Motor vehicles			over 5 years
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					10		9


3	Taxation					2025		2024
£							£

	Current year tax liability					82,820		78,137
	Adjustment to earlier year					(34,263)		-
	Deferred tax - timing differences					(5,089)		(2,196)

						43,468		75,941


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 December 2024	6,685		4,123		186,535		197,343
	Additions	5,142		7,439		7,816		20,397
	Disposals	(6,685)		-		-		(6,685)
	At 30 November 2025	5,142		11,562		194,351		211,055

	Depreciation
	At 1 December 2024	2,674		1,431		116,514		120,619
	Charge for the year	1,028		1,866		34,901		37,795
	On disposals	(2,674)		-		-		(2,674)
	At 30 November 2025	1,028		3,297		151,415		155,740

	Net book value
	At 30 November 2025	4,114		8,265		42,936		55,315
	At 30 November 2024	4,011		2,692		70,021		76,724


5	Debtors					2025		2024
£							£

	Trade debtors					91,929		126,690
	Other debtors					825,892		646,557
						917,821		773,247


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					4,957		10,000
	Trade creditors					122,931		28,924
	Taxation and social security costs					82,820		101,649
	Other creditors					94,940		69,225
						305,648		209,798


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		4,957


8	Other financial commitments					2025		2024
£							£

	Total future minimum payments under non-cancellable operating leases					16,800		14,100



9	Related party transactions

	Included in other debtors is a loan of £206,560 (2024: £220,346) to RDS Properties Cambridge Limited, a company under common control. The loan is unsecured, interest free and repayable on demand.


10	Prior year adjustment

	During the year, the company identified an error in the previously reported share capital balance. The comparative figure for share capital has been amended to decrease share capital by £100.


9	Other information

	RDS Heating & Renewables Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Suite 3a Kings Hall, St Ives Business Park
	Parsons Green
	St Ives
	Cambridgeshire
	PE27 4WY