2025-04-01 2026-03-31 2026-03-31 false 06223462 RESTORACTION LIMITED 2026-06-22 false iso4217:GBP xbrli:pure 06223462 2025-03-31 06223462 2026-03-31 06223462 2025-04-01 2026-03-31 06223462 2024-03-31 06223462 2025-03-31 06223462 2024-04-01 2025-03-31 06223462 bus:SmallEntities 2025-04-01 2026-03-31 06223462 bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 06223462 bus:FullAccounts 2025-04-01 2026-03-31 06223462 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06223462 core:WithinOneYear 2026-03-31 06223462 core:AfterOneYear 2026-03-31 06223462 core:WithinOneYear 2025-03-31 06223462 core:AfterOneYear 2025-03-31 06223462 core:ShareCapital 2026-03-31 06223462 core:SharePremium 2026-03-31 06223462 core:RevaluationReserve 2026-03-31 06223462 core:OtherReservesSubtotal 2026-03-31 06223462 core:RetainedEarningsAccumulatedLosses 2026-03-31 06223462 core:ShareCapital 2025-03-31 06223462 core:SharePremium 2025-03-31 06223462 core:RevaluationReserve 2025-03-31 06223462 core:OtherReservesSubtotal 2025-03-31 06223462 core:RetainedEarningsAccumulatedLosses 2025-03-31 06223462 core:LandBuildings 2026-03-31 06223462 core:PlantMachinery 2026-03-31 06223462 core:Vehicles 2026-03-31 06223462 core:FurnitureFittings 2026-03-31 06223462 core:OfficeEquipment 2026-03-31 06223462 core:NetGoodwill 2026-03-31 06223462 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 06223462 core:ListedExchangeTraded 2026-03-31 06223462 core:UnlistedNon-exchangeTraded 2026-03-31 06223462 core:LandBuildings 2025-03-31 06223462 core:PlantMachinery 2025-03-31 06223462 core:Vehicles 2025-03-31 06223462 core:FurnitureFittings 2025-03-31 06223462 core:OfficeEquipment 2025-03-31 06223462 core:NetGoodwill 2025-03-31 06223462 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 06223462 core:ListedExchangeTraded 2025-03-31 06223462 core:UnlistedNon-exchangeTraded 2025-03-31 06223462 core:LandBuildings 2025-04-01 2026-03-31 06223462 core:PlantMachinery 2025-04-01 2026-03-31 06223462 core:Vehicles 2025-04-01 2026-03-31 06223462 core:FurnitureFittings 2025-04-01 2026-03-31 06223462 core:OfficeEquipment 2025-04-01 2026-03-31 06223462 core:NetGoodwill 2025-04-01 2026-03-31 06223462 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 06223462 core:ListedExchangeTraded 2025-04-01 2026-03-31 06223462 core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 06223462 core:MoreThanFiveYears 2025-04-01 2026-03-31 06223462 core:Non-currentFinancialInstruments 2026-03-31 06223462 core:Non-currentFinancialInstruments 2025-03-31 06223462 dpl:CostSales 2025-04-01 2026-03-31 06223462 dpl:DistributionCosts 2025-04-01 2026-03-31 06223462 core:LandBuildings 2025-04-01 2026-03-31 06223462 core:PlantMachinery 2025-04-01 2026-03-31 06223462 core:Vehicles 2025-04-01 2026-03-31 06223462 core:FurnitureFittings 2025-04-01 2026-03-31 06223462 core:OfficeEquipment 2025-04-01 2026-03-31 06223462 dpl:AdministrativeExpenses 2025-04-01 2026-03-31 06223462 core:NetGoodwill 2025-04-01 2026-03-31 06223462 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 06223462 dpl:GroupUndertakings 2025-04-01 2026-03-31 06223462 dpl:ParticipatingInterests 2025-04-01 2026-03-31 06223462 dpl:GroupUndertakings core:ListedExchangeTraded 2025-04-01 2026-03-31 06223462 core:ListedExchangeTraded 2025-04-01 2026-03-31 06223462 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 06223462 core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 06223462 dpl:CostSales 2024-04-01 2025-03-31 06223462 dpl:DistributionCosts 2024-04-01 2025-03-31 06223462 core:LandBuildings 2024-04-01 2025-03-31 06223462 core:PlantMachinery 2024-04-01 2025-03-31 06223462 core:Vehicles 2024-04-01 2025-03-31 06223462 core:FurnitureFittings 2024-04-01 2025-03-31 06223462 core:OfficeEquipment 2024-04-01 2025-03-31 06223462 dpl:AdministrativeExpenses 2024-04-01 2025-03-31 06223462 core:NetGoodwill 2024-04-01 2025-03-31 06223462 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 06223462 dpl:GroupUndertakings 2024-04-01 2025-03-31 06223462 dpl:ParticipatingInterests 2024-04-01 2025-03-31 06223462 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-01 2025-03-31 06223462 core:ListedExchangeTraded 2024-04-01 2025-03-31 06223462 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 06223462 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 06223462 core:NetGoodwill 2026-03-31 06223462 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 06223462 core:LandBuildings 2026-03-31 06223462 core:PlantMachinery 2026-03-31 06223462 core:Vehicles 2026-03-31 06223462 core:FurnitureFittings 2026-03-31 06223462 core:OfficeEquipment 2026-03-31 06223462 core:AfterOneYear 2026-03-31 06223462 core:WithinOneYear 2026-03-31 06223462 core:ListedExchangeTraded 2026-03-31 06223462 core:UnlistedNon-exchangeTraded 2026-03-31 06223462 core:ShareCapital 2026-03-31 06223462 core:SharePremium 2026-03-31 06223462 core:RevaluationReserve 2026-03-31 06223462 core:OtherReservesSubtotal 2026-03-31 06223462 core:RetainedEarningsAccumulatedLosses 2026-03-31 06223462 core:NetGoodwill 2025-03-31 06223462 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 06223462 core:LandBuildings 2025-03-31 06223462 core:PlantMachinery 2025-03-31 06223462 core:Vehicles 2025-03-31 06223462 core:FurnitureFittings 2025-03-31 06223462 core:OfficeEquipment 2025-03-31 06223462 core:AfterOneYear 2025-03-31 06223462 core:WithinOneYear 2025-03-31 06223462 core:ListedExchangeTraded 2025-03-31 06223462 core:UnlistedNon-exchangeTraded 2025-03-31 06223462 core:ShareCapital 2025-03-31 06223462 core:SharePremium 2025-03-31 06223462 core:RevaluationReserve 2025-03-31 06223462 core:OtherReservesSubtotal 2025-03-31 06223462 core:RetainedEarningsAccumulatedLosses 2025-03-31 06223462 core:NetGoodwill 2024-03-31 06223462 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 06223462 core:LandBuildings 2024-03-31 06223462 core:PlantMachinery 2024-03-31 06223462 core:Vehicles 2024-03-31 06223462 core:FurnitureFittings 2024-03-31 06223462 core:OfficeEquipment 2024-03-31 06223462 core:AfterOneYear 2024-03-31 06223462 core:WithinOneYear 2024-03-31 06223462 core:ListedExchangeTraded 2024-03-31 06223462 core:UnlistedNon-exchangeTraded 2024-03-31 06223462 core:ShareCapital 2024-03-31 06223462 core:SharePremium 2024-03-31 06223462 core:RevaluationReserve 2024-03-31 06223462 core:OtherReservesSubtotal 2024-03-31 06223462 core:RetainedEarningsAccumulatedLosses 2024-03-31 06223462 core:AfterOneYear 2025-04-01 2026-03-31 06223462 core:WithinOneYear 2025-04-01 2026-03-31 06223462 core:Non-currentFinancialInstruments core:CostValuation 2025-04-01 2026-03-31 06223462 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-04-01 2026-03-31 06223462 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-04-01 2026-03-31 06223462 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-04-01 2026-03-31 06223462 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 06223462 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 06223462 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 06223462 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 06223462 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-04-01 2026-03-31 06223462 core:Non-currentFinancialInstruments core:CostValuation 2026-03-31 06223462 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2026-03-31 06223462 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2026-03-31 06223462 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2026-03-31 06223462 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2026-03-31 06223462 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2026-03-31 06223462 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2026-03-31 06223462 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2026-03-31 06223462 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2026-03-31 06223462 core:Non-currentFinancialInstruments core:CostValuation 2025-03-31 06223462 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-03-31 06223462 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-03-31 06223462 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-03-31 06223462 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-03-31 06223462 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-03-31 06223462 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-03-31 06223462 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-03-31 06223462 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-03-31 06223462 bus:Director1 2025-04-01 2026-03-31 06223462 bus:Director2 2025-04-01 2026-03-31 06223462 bus:Director3 2025-04-01 2026-03-31

RESTORACTION LIMITED

Registered Number
06223462
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

RESTORACTION LIMITED
Company Information
for the year from 1 April 2025 to 31 March 2026

Directors | Andrew Bartlett
| Christine Bartlett
| James Arthur Andrew Bartlett

Company Secretary | Christine Bartlett

Registered Address | 11 Nailsworth Mills Estate Avening Road
| Nailsworth
| Stroud
| GL6 0BS

Registered Number | 06223462 (England and Wales)

RESTORACTION LIMITED
Balance Sheet as at
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 1 |  |  |  | 1
Tangible assets | 4 |  |  | 145,213 |  |  |  | 168,054
Investments | 5 |  |  | 1 |  |  |  | 1
|  |  |  | 145,215 |  |  |  | 168,056
Current assets |  |  |  |  |  |  |  |
Stocks | 6 | 12,926 |  |  |  | 10,225 |  |
Debtors | 7 | 121,515 |  |  |  | 150,969 |  |
Cash at bank and on hand |  | 1,120 |  |  |  | 9,136 |  |
|  | 135,561 |  |  |  | 170,330 |  |
Creditors amounts falling due within one year | 8 | (226,653) |  |  |  | (166,149) |  |
Net current assets (liabilities) |  |  |  | (91,092) |  |  |  | 4,181
Total assets less current liabilities |  |  |  | 54,123 |  |  |  | 172,237
Creditors amounts falling due after one year | 9 |  |  | (790,623) |  |  |  | (769,929)
Net assets |  |  |  | (736,500) |  |  |  | (597,692)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 102 |  |  |  | 102
Profit and loss account |  |  |  | (736,602) |  |  |  | (597,794)
Shareholders' funds |  |  |  | (736,500) |  |  |  | (597,692)

- The company was entitled to exemption from audit for this reporting period 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 Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 22 June 2026, and are signed on its behalf by:
Andrew Bartlett Director Registered Company No. 06223462

RESTORACTION LIMITED
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Goodwill
--- | ---
| Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Vehicles | 25
| Office Equipment | 25

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 18 |  | 17

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 25 | 40,000 |  | 40,000
| At 31 March 26 | 40,000 |  | 40,000
| Amortisation and impairment
| At 01 April 25 | 39,999 |  | 39,999
| At 31 March 26 | 39,999 |  | 39,999
| Net book value
| At 31 March 26 | 1 |  | 1
| At 31 March 25 | 1 |  | 1

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 25 | 392,643 |  | 120,037 |  | 30,215 |  | 542,895
| Additions | 11,833 |  | 16,990 |  | 473 |  | 29,296
| Disposals | (8,179) |  | (25,905) |  | (3,774) |  | (37,858)
| At 31 March 26 | 396,297 |  | 111,122 |  | 26,914 |  | 534,333
| Depreciation and impairment
| At 01 April 25 | 287,485 |  | 67,331 |  | 20,025 |  | 374,841
| Charge for year | 27,259 |  | 13,842 |  | 2,543 |  | 43,644
| On disposals | (7,286) |  | (18,861) |  | (3,218) |  | (29,365)
| At 31 March 26 | 307,458 |  | 62,312 |  | 19,350 |  | 389,120
| Net book value
| At 31 March 26 | 88,839 |  | 48,810 |  | 7,564 |  | 145,213
| At 31 March 25 | 105,158 |  | 52,706 |  | 10,190 |  | 168,054

5. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 25 | 1 |  | 1
| At 31 March 26 | 1 |  | 1
| Net book value
| At 31 March 26 | 1 |  | 1
| At 31 March 25 | 1 |  | 1

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

6. | Stocks
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Work in progress | 12,926 |  | 10,225
| Total | 12,926 |  | 10,225

7. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 61,982 |  | 100,939
| Other debtors | 100 |  | 1,200
| Prepayments and accrued income | 59,433 |  | 48,830
| Total | 121,515 |  | 150,969

8. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 65,939 |  | 48,504
| Bank borrowings and overdrafts | 95,580 |  | 62,286
| Taxation and social security | 46,951 |  | 41,984
| Finance lease and HP contracts | 15,458 |  | 11,210
| Other creditors | 2,123 |  | 1,618
| Accrued liabilities and deferred income | 602 |  | 547
| Total | 226,653 |  | 166,149

9. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 15,211 |  | 29,584
| Amounts owed to related parties | 211,744 |  | 202,135
| Other creditors | 563,668 |  | 538,210
| Total | 790,623 |  | 769,929

10. | Obligations under finance leases
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 34,960 |  | 31,304