REGISTERED NUMBER: 05207573 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

R.M.S. DECORATION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

Mr R M Saunders

Mrs R J Saunders

SECRETARY:

Mrs R J Saunders

REGISTERED OFFICE:

Ground Floor, Baird House

Seebeck Place

Knowlhill

Milton Keynes

Buckinghamshire

MK5 8FR

REGISTERED NUMBER:

05207573 (England and Wales)

ACCOUNTANTS:

TC Group

Baird House

Seebeck Place

Knowlhill

Milton Keynes

Buckinghamshire

MK5 8FR

FIXED ASSETS

Tangible assets

4

4,274

5,246

CURRENT ASSETS

Stocks

3,250

3,500

Debtors

5

14,396

14,874

Cash at bank

1

1

17,647

18,375

CREDITORS

Amounts falling due within one year

6

25,654

22,213

NET CURRENT LIABILITIES

(8,007

)

(3,838

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(3,733

)

1,408

PROVISIONS FOR LIABILITIES

812

1,312

NET (LIABILITIES)/ASSETS

(4,545

)

96

CAPITAL AND RESERVES

Called up share capital

7

10

10

Retained earnings

(4,555

)

86

SHAREHOLDERS' FUNDS

(4,545

)

96

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 directors acknowledge their 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 June 2026 and were signed on its behalf by:

Mr R M Saunders - Director

1.	STATUTORY INFORMATION

R.M.S. Decoration 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.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The financial statements have been prepared on a going concern basis although the balance sheet displayed a negative position at the balance sheet date. The director has confirmed continued support to the company and will ensure the company retains sufficient working capital to continue trading for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 September 2024

11,807

41,731

53,538

Additions

429

-

429

At 31 August 2025

12,236

41,731

53,967

DEPRECIATION

At 1 September 2024

10,549

37,743

48,292

Charge for year

405

996

1,401

At 31 August 2025

10,954

38,739

49,693

NET BOOK VALUE

At 31 August 2025

1,282

2,992

4,274

At 31 August 2024

1,258

3,988

5,246

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

10,135

Directors' current accounts

9,534

2,867

Section 455 tax recoverable

3,218

968

CIS tax recoverable

656

386

Prepayments and accrued income

988

518

14,396

14,874

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

11,323

2,673

Trade creditors

1,146

3,294

Corporation tax

4,163

7,519

Social security and other taxes

307

408

Net Pension

111

55

VAT

6,495

6,958

Credit Card

134

106

Sub-Contractor Tax Due

465

50

Accrued expenses

1,510

1,150

25,654

22,213

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10

Ordinary

£1

10

10

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors operated a current account during the period. At the period end the account showed a debit balance of £9,534 (2024: £2,867 debit).

9.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors.