Company registration number 04198709 (England and Wales)
ROADTECH TRAFFIC LIMITED (FORMERLY KNOWN AS ROADTECH CUTTING SERVICES LIMITED)
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ROADTECH TRAFFIC LIMITED (FORMERLY KNOWN AS ROADTECH CUTTING SERVICES LIMITED)
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
ROADTECH TRAFFIC LIMITED (FORMERLY KNOWN AS ROADTECH CUTTING SERVICES LIMITED)
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
680,727
941,111
Current assets
Stocks
-
13,767
Debtors
4
2,098,485
2,235,940
Cash at bank and in hand
14,577
15,296
2,113,062
2,265,003
Creditors: amounts falling due within one year
5
(2,091,468)
(1,955,081)
Net current assets
21,594
309,922
Total assets less current liabilities
702,321
1,251,033
Creditors: amounts falling due after more than one year
6
(187,280)
(429,302)
Provisions for liabilities
(157,279)
(218,821)
Net assets
357,762
602,910
Capital and reserves
Called up share capital
7
1,000
1,000
Profit and loss reserves
356,762
601,910
Total equity
357,762
602,910
ROADTECH TRAFFIC LIMITED (FORMERLY KNOWN AS ROADTECH CUTTING SERVICES LIMITED)
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.

The financial statements were approved by the board of directors and authorised for issue on 30 June 2026 and are signed on its behalf by:
N Tully
Director
Company registration number 04198709 (England and Wales)
ROADTECH TRAFFIC LIMITED (FORMERLY KNOWN AS ROADTECH CUTTING SERVICES LIMITED)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

Roadtech Traffic Limited (formerly known as Roadtech Cutting Services Limited) is a private company limited by shares incorporated in England and Wales. The registered office is Energy House, Unit 6 Attwood Road, Zone 1, Burntwood Business Park, Staffordshire, WS7 3GJ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost o f assets less their residual values over their useful lives on the following bases:

Plant and equipment
15% reducing balance
Fixtures and fittings
15% reducing balance
Computers
33% straight line
Motor vehicles
2-6 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

ROADTECH TRAFFIC LIMITED (FORMERLY KNOWN AS ROADTECH CUTTING SERVICES LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

ROADTECH TRAFFIC LIMITED (FORMERLY KNOWN AS ROADTECH CUTTING SERVICES LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
40
38
ROADTECH TRAFFIC LIMITED (FORMERLY KNOWN AS ROADTECH CUTTING SERVICES LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 October 2024
693,030
34,250
107,150
2,093,172
2,927,602
Additions
34,148
-
0
2,800
109,929
146,877
Disposals
(11,060)
-
0
-
0
(332,349)
(343,409)
At 30 September 2025
716,118
34,250
109,950
1,870,752
2,731,070
Depreciation and impairment
At 1 October 2024
486,072
18,258
101,309
1,380,852
1,986,491
Depreciation charged in the year
43,242
2,961
5,609
312,653
364,465
Eliminated in respect of disposals
(8,516)
-
0
-
0
(292,097)
(300,613)
At 30 September 2025
520,798
21,219
106,918
1,401,408
2,050,343
Carrying amount
At 30 September 2025
195,320
13,031
3,032
469,344
680,727
At 30 September 2024
206,958
15,992
5,841
712,320
941,111
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
732,848
586,983
Amounts owed by group undertakings
432,217
769,569
Other debtors
856,514
800,507
Prepayments and accrued income
76,906
78,881
2,098,485
2,235,940
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
502,372
603,831
Obligations under finance leases
238,816
281,110
Trade creditors
347,889
365,033
Corporation tax
377,272
298,646
Other taxation and social security
166,795
66,238
Other creditors
171,702
165,281
Accruals and deferred income
286,622
174,942
2,091,468
1,955,081
ROADTECH TRAFFIC LIMITED (FORMERLY KNOWN AS ROADTECH CUTTING SERVICES LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
5
Creditors: amounts falling due within one year
(Continued)
- 7 -

Bank loans and overdrafts of £502,372 (202 4: £603,831) represent bank overdrafts of £nil (202 4: £49,099) and a sales invoice financing facility of £435,705 (202 4: £454,732), which are secured by fixed and floating charges over the assets of the company.

Also included in bank loans and overdrafts is £66,667 (202 4: £100,000) in relation to a Bounce Back Loan issued by the UK G overnment in response to the Covid-19 pandemic. This is secured by the UK G overnment.

Hire purchase and finance lease liabilities are secured on the assets to which they relate.

6
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
-
0
66,667
Obligations under finance leases
187,280
362,635
187,280
429,302

Bank loans and overdrafts is in relation to a Bounce Back Loan issued by the UK G overnment in response to the Covid-19 pandemic. This is secured by the UK G overnment.

Hire purchase and finance lease liabilities are secured on the assets to which they relate.

7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1,000
1,000
1,000
1,000
8
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
141,581
225,872
9
Related party transactions

The directors have provided personal guarantees over bank loans, overdrafts and other facilities limited to £150,000 (202 4: £150,000).

The company has taken advantage of the exemption under the terms of FRS102 not to disclose related party transactions with wholly owned subsidiaries within the group.

ROADTECH TRAFFIC LIMITED (FORMERLY KNOWN AS ROADTECH CUTTING SERVICES LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 8 -
10
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Description
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Directors' Loan
3.00
195,748
262,765
7,839
(225,000)
241,352
Directors' Loan
3.00
253,095
259,367
9,100
(225,000)
296,562
448,843
522,132
16,939
(450,000)
537,914
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