Radcliffes Construction Consultants Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11017875

Radcliffes Construction Consultants Limited

Filleted Unaudited Financial Statements

31 October 2025

Radcliffes Construction Consultants Limited

Financial Statements

Year ended 31 October 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Radcliffes Construction Consultants Limited

Statement of Financial Position

31 October 2025

	2025	2024
Note	£	£

Fixed assets

Intangible assets	5	2,885	7,562
Tangible assets	6	116,782	89,800
Investments	7	427	300
		---------	--------
		120,094	97,662

Current assets

Debtors	8	761,602	916,660
Cash at bank and in hand		949,272	1,045,921
		------------	------------
		1,710,874	1,962,581

Creditors: amounts falling due within one year	9	387,663	513,874
		------------	------------
Net current assets		1,323,211	1,448,707
		------------	------------
Total assets less current liabilities		1,443,305	1,546,369

Creditors: amounts falling due after more than one year	10	1,015	8,708

Provisions	29,842	24,190
	------------	------------
Net assets	1,412,448	1,513,471
	------------	------------

Capital and reserves

Called up share capital	156	136
Profit and loss account	1,412,292	1,513,335
	------------	------------
Shareholders funds	1,412,448	1,513,471
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The 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 Act with respect to accounting records and the preparation of financial statements .

Radcliffes Construction Consultants Limited

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 3 July 2026 , and are signed on behalf of the board by:

C J R Husband

Director

Company registration number: 11017875

Radcliffes Construction Consultants Limited

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The entity has taken advantage of the option not to prepare consolidated financial statements contained in Section 399 of the Companies Act 2006 on the basis that the entity and its subsidiary undertakings comprise a small group.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Website	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold Improvements	-	25% reducing balance
Fixtures and fittings	-	25% reducing balance
Equipment	-	25% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. 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. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 19 (2024: 17 ).

5. Intangible assets

	Website
	£
Cost
At 1 November 2024 and 31 October 2025	23,385
	--------
Amortisation
At 1 November 2024	15,823
Charge for the year	4,677
	--------
At 31 October 2025	20,500
	--------
Carrying amount
At 31 October 2025	2,885
	--------
At 31 October 2024	7,562
	--------

6. Tangible assets

	Freehold property	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 November 2024	16,699	7,797	111,676	136,172
Additions	–	–	56,677	56,677
	--------	-------	---------	---------
At 31 October 2025	16,699	7,797	168,353	192,849
	--------	-------	---------	---------
Depreciation
At 1 November 2024	4,175	7,310	34,887	46,372
Charge for the year	3,131	122	26,442	29,695
	--------	-------	---------	---------
At 31 October 2025	7,306	7,432	61,329	76,067
	--------	-------	---------	---------
Carrying amount
At 31 October 2025	9,393	365	107,024	116,782
	--------	-------	---------	---------
At 31 October 2024	12,524	487	76,789	89,800
	--------	-------	---------	---------

7. Investments

	Shares in group undertakings
	£
Cost
At 1 November 2024	300
Additions	127
	----
At 31 October 2025	427
	----
Impairment
At 1 November 2024 and 31 October 2025	–
	----

Carrying amount
At 31 October 2025	427
	----
At 31 October 2024	300
	----

8. Debtors

	2025	2024
	£	£
Trade debtors	636,593	902,279
Amounts owed by group undertakings and undertakings in which the company has a participating interest	122,654	63
Other debtors	2,355	14,318
	---------	---------
	761,602	916,660
	---------	---------

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	–	44
Trade creditors	66,636	110,124
Amounts owed to group undertakings and undertakings in which the company has a participating interest	251	–
Corporation tax	163,720	138,079
Social security and other taxes	145,845	255,648
Other creditors	11,211	9,979
	---------	---------
	387,663	513,874
	---------	---------

10. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	1,015	8,708
	-------	-------

11. Related party transactions

At the year end the company owed £106 to a director (2024: £106)