RESTORACTION LIMITED


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)

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:

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.

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.

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