REGISTERED NUMBER: 09656937 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

R & B Mechanical & Electrical Ltd

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

J C Hill

I R Sneddon

REGISTERED OFFICE:

Unit 5 Devonshire Works

Pitt Street

Keighley

West Yorkshire

BD21 4PF

REGISTERED NUMBER:

09656937 (England and Wales)

ACCOUNTANTS:

Baker Fox Limited

Chartered Accountants

Owl Cotes Barn

Low Lane

Cowling

Keighley

West Yorkshire

BD22 0LE

The following reproduces the text of the report prepared for the directors 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 Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of R & B Mechanical & Electrical Ltd for the year ended 30 September 2025 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of R & B Mechanical & Electrical Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of R & B Mechanical & Electrical Ltd and state those matters that we have agreed to state to the Board of Directors of R & B Mechanical & Electrical Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than R & B Mechanical & Electrical Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that R & B Mechanical & Electrical Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of R & B Mechanical & Electrical Ltd. You consider that R & B Mechanical & Electrical Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of R & B Mechanical & Electrical Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Baker Fox Limited

Chartered Accountants

Owl Cotes Barn

Low Lane

Cowling

Keighley

West Yorkshire

BD22 0LE

20 January 2026

FIXED ASSETS

Tangible assets

4

15,716

17,606

CURRENT ASSETS

Stocks

90,000

126,000

Debtors

5

450,612

373,592

Cash at bank

163,282

16,595

703,894

516,187

CREDITORS

Amounts falling due within one year

6

707,334

515,551

NET CURRENT (LIABILITIES)/ASSETS

(3,440

)

636

TOTAL ASSETS LESS CURRENT LIABILITIES

12,276

18,242

CREDITORS

Amounts falling due after more than one year

7

-

(6,467

)

PROVISIONS FOR LIABILITIES

(3,929

)

(6,501

)

NET ASSETS

8,347

5,274

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

8,337

5,264

SHAREHOLDERS' FUNDS

8,347

5,274

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 January 2026 and were signed on its behalf by:

J C Hill - Director

1.	STATUTORY INFORMATION

R & B Mechanical & Electrical Ltd 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.

Plant and machinery etc

-

33% on cost and 20% 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

48,764

Additions

6,918

At 30 September 2025

55,682

DEPRECIATION

At 1 October 2024

31,158

Charge for year

8,808

At 30 September 2025

39,966

NET BOOK VALUE

At 30 September 2025

15,716

At 30 September 2024

17,606

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

347,444

295,171

Other debtors

103,168

78,421

450,612

373,592

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,571

10,000

Trade creditors

416,107

213,565

Amounts owed to associates

183,398

127,728

Taxation and social security

62,738

118,837

Other creditors

38,520

45,421

707,334

515,551

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

6,467

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

£

J C Hill

Balance outstanding at start of year

48,771

(230

)

Amounts advanced

226,153

193,001

Amounts repaid

(227,500

)

(144,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

47,424

48,771

9.	ULTIMATE CONTROLLING PARTY

The controlling party is J C Hill.