REGISTERED NUMBER: 04996004 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

R2 Construction Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M Rogers

SECRETARY:

Mrs S Rogers

REGISTERED OFFICE:

Unit 2 The Oaks

Stanney Mill Lane

Little Stanney

Chester

Cheshire

CH2 4HY

REGISTERED NUMBER:

04996004 (England and Wales)

ACCOUNTANTS:

Johnstone Howell & Co

Unit 2

The Oaks

Stanney Mill Lane

Chester

Cheshire

CH2 4HY

FIXED ASSETS

Property, plant and equipment

4

710,389

772,764

CURRENT ASSETS

Debtors

5

889,800

1,105,701

Cash at bank

32,130

94,048

921,930

1,199,749

CREDITORS

Amounts falling due within one year

6

210,832

398,736

NET CURRENT ASSETS

711,098

801,013

TOTAL ASSETS LESS CURRENT LIABILITIES

1,421,487

1,573,777

PROVISIONS FOR LIABILITIES

7

158,164

173,004

NET ASSETS

1,263,323

1,400,773

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

1,263,223

1,400,673

SHAREHOLDERS' FUNDS

1,263,323

1,400,773

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 6 July 2026 and were signed by:

M Rogers - Director

1.	STATUTORY INFORMATION

R2 Construction Limited 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

The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of VAT. In respect of contracts for ongoing services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of contracts for ongoing services is recognised by reference to the stage of completion.

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

-

25% on reducing balance

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 8 (2024 - 7 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

2,089,977

38,064

831,404

9,984

2,969,429

Additions

129,781

3,039

9,540

-

142,360

At 31 December 2025

2,219,758

41,103

840,944

9,984

3,111,789

DEPRECIATION

At 1 January 2025

1,668,431

28,903

494,624

4,707

2,196,665

Charge for year

114,958

2,734

85,986

1,057

204,735

At 31 December 2025

1,783,389

31,637

580,610

5,764

2,401,400

NET BOOK VALUE

At 31 December 2025

436,369

9,466

260,334

4,220

710,389

At 31 December 2024

421,546

9,161

336,780

5,277

772,764

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

339,417

310,106

Amounts owed by group undertakings

448,606

628,785

Other debtors

101,777

166,810

889,800

1,105,701

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

129,111

167,395

Taxation and social security

40,263

188,786

Other creditors

41,458

42,555

210,832

398,736

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

158,164

173,004

Deferred tax

£

Balance at 1 January 2025

173,004

Utilised during year

(14,840

)

Balance at 31 December 2025

158,164

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

9.

RESERVES

Retained

earnings

£

At 1 January 2025

1,400,673

Profit for the year

44,550

Dividends

(182,000

)

At 31 December 2025

1,263,223

10.	RELATED PARTY DISCLOSURES

The company is a wholly owned subsidiary of Rogers Construction Group Limited, a company incorporated in England and Wales.The dividends were paid to this company.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Rogers Construction Group Limited.