Richards, Moorehead And Laing Limited Accounts






Richards, Moorehead And Laing Limited

	Company No. 01848683
		Information for Filing with The Registrar
		31 December 2025

The Directors present their report and the accounts for the year ended 31 December 2025.

Principal activities
The principal activity of the company during the year under review was that of specialist consultancy services in the planning, environmental and landscape sectors.




Directors

The Directors who served at any time during the year were as follows:

David Richards
Ivor Richards








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

David Richards
Company Secretary
29 May 2026

at	31 December 2025
Company No.		01848683	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		5	100,807	62,061

	Investments		6	300	300
				101,107	62,361
Current assets

	Debtors		7	104,264	106,086

	Cash at bank and in hand			329,074	374,654
				433,338	480,740
Creditors: Amount falling due within one year			8	(67,327)	(84,415)
Net current assets				366,011	396,325
Total assets less current liabilities				467,118	458,686
Creditors: Amounts falling due after more than one year			9	(32,981)	-



Net assets				434,137	458,686

Capital and reserves
	Called up share capital			20,000	20,000



	Profit and loss account		11	414,137	438,686

Total equity				434,137	458,686



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the 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.

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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 29 May 2026 and signed on its behalf by:
David Richards
Director
29 May 2026

for the year ended 31 December 2025

General information

Richards, Moorehead And Laing Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 01848683

Its registered office is:

Office 1 Llys Clwyd

Cwrt Y Dderwen

Ffordd Celyn, Ruthin

Denbighshire

LL15 1NJ

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover represents the fair value of consideration receivable for goods supplied and services rendered in the ordinary course of the company’s activities, net of trade discounts, value added tax and other sales related taxes.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the customer, recovery of the consideration is probable, the associated costs can be estimated reliably, and there is no continuing management involvement with the goods.

Revenue from the rendering of services is recognised in the accounting period in which the services are provided, by reference to the stage of completion of the contract where the outcome can be estimated reliably.

Where payments are received in advance of performance, the amounts are recorded as deferred income and recognised as revenue when the performance obligations are satisfied.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Leased assets

Rentals payable under operating leases are charged to profit or loss on a straight-line basis over the term of the lease unless another more systematic basis is representative of the time pattern of the user’s benefit. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term.

Assets held under finance leases are recognised in the statement of financial position at the lower of the fair value of the leased asset and the present value of the minimum lease payments at the inception of the lease. The corresponding liability to the lessor is included within creditors. Finance lease payments are apportioned between the finance charge and the reduction of the outstanding liability using the effective interest method. Finance charges are charged to profit or loss over the lease period. Assets held under finance leases are depreciated over the shorter of the lease term and the useful economic life of the asset, unless ownership is expected to transfer to the company at the end of the lease term, in which case the asset is depreciated over its useful economic life.

Research and development costs

Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line.

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. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and 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 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. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	9	11

4	Taxation
		(a) Tax on profit on ordinary activities	2025	2024
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	3,093	23,060

		Total corporation tax	3,093	23,060





		Tax on profit on ordinary activities	3,093	23,060

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Lower	2025	2024
		-11543	£	£
		Profit on ordinary activities before tax	58,544	94,578

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	14,636	23,645
		Expenses not deductible for tax purposes	(11,543)	(585)




		Tax on profit on ordinary activities	3,093	23,060

5	Tangible fixed assets
			Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£
		Cost or revaluation
		At 1 January 2025	335,779	77,675	45,751	459,205
		Additions	4,076	55,330	-	59,406



		At 31 December 2025	339,855	133,005	45,751	518,611
		Depreciation
		At 1 January 2025	305,505	60,723	30,916	397,144
		Charge for the year	6,870	12,307	1,483	20,660



		At 31 December 2025	312,375	73,030	32,399	417,804
		Net book values
		At 31 December 2025	27,480	59,975	13,352	100,807
		At 31 December 2024	30,274	16,952	14,835	62,061

6	Investments
			Investment in Subsidiaries	Other investments	Total
			£	£	£
		Cost or valuation
		At 1 January 2025	100	200	300



		At 31 December 2025	100	200	300
		Provisions/Impairment





		Net book values
		At 31 December 2025	100	200	300
		At 31 December 2024	100	200	300

7	Debtors
			2025	2024
			£	£
		Trade debtors	84,562	73,831
		Amounts owed by group undertakings	-	12,500




		Other debtors	2,250	2,250
		Prepayments and accrued income	17,452	17,505
			104,264	106,086

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

		Bank loans and overdrafts	89	-

		Obligations under finance lease and hire purchase contracts	13,648	-
		Trade creditors	559	928

		Taxes and social security	28,812	59,562


		Accruals and deferred income	24,219	23,925
			67,327	84,415

9	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£



		Obligations under finance lease and hire purchase contracts	32,981	-




			32,981	-

Share Capital

Ordinary shares of 20,000 £1 each, called up and fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

12	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	80,000	80,000

			80,000	80,000

		Dividends by type:

		Equity dividends	80,000	80,000
			80,000	80,000