Rother Building & Developments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02753819 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Rother Building & Developments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

6

DIRECTOR:

B T M Smith

REGISTERED OFFICE:

Woodpeckers Kings Lane

Coldwaltham

Pulborough

RH20 1LE

REGISTERED NUMBER:

02753819 (England and Wales)

ACCOUNTANTS:

Henderson-Smith Associates Limited

5 Granville Close

Havant

Hampshire

PO9 2TR

FIXED ASSETS

Tangible assets

4

58,080

60,933

CURRENT ASSETS

Stocks

5

333,135

Cash at bank

585,244

562,952

918,379

896,087

CREDITORS

Amounts falling due within one year

6

841,921

836,394

NET CURRENT ASSETS

76,458

59,693

TOTAL ASSETS LESS CURRENT
LIABILITIES

134,538

120,626

CAPITAL AND RESERVES

Called up share capital

7

201

Retained earnings

8

134,337

120,425

SHAREHOLDERS' FUNDS

134,538

120,626

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 May 2026 and were signed by:

B T M Smith - Director

1.	STATUTORY INFORMATION

Rother Building & Developments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

2% on cost

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Computer

property

equipment

Totals

£

COST

At 1 September 2024

and 31 August 2025

141,464

7,155

148,619

DEPRECIATION

At 1 September 2024

80,629

7,057

87,686

Charge for year

2,829

24

2,853

At 31 August 2025

83,458

7,081

90,539

NET BOOK VALUE

At 31 August 2025

58,006

74

58,080

At 31 August 2024

60,835

98

60,933

5.

STOCKS

31.8.25

31.8.24

£

Work-in-progress

333,135

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Taxation and social security

4,085

9,243

Other creditors

837,836

827,151

841,921

836,394

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

201

Ordinary

£1

201

8.

RESERVES

Retained

earnings

£

At 1 September 2024

120,425

Profit for the year

14,412

Dividends

(500

)

At 31 August 2025

134,337

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is B T M Smith.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 August 2025 set out on pages three to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Henderson-Smith Associates Limited

5 Granville Close

Havant

Hampshire

PO9 2TR

31 May 2026