Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 false No description of principal activity 21 2025-01-01 20 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02637121 2025-01-01 2025-12-31 02637121 2023-10-01 2024-12-31 02637121 2025-12-31 02637121 2024-12-31 02637121 c:Director1 2025-01-01 2025-12-31 02637121 c:Director2 2025-01-01 2025-12-31 02637121 d:Buildings d:ShortLeaseholdAssets 2025-01-01 2025-12-31 02637121 d:Buildings d:ShortLeaseholdAssets 2025-12-31 02637121 d:Buildings d:ShortLeaseholdAssets 2024-12-31 02637121 d:MotorVehicles 2025-01-01 2025-12-31 02637121 d:FurnitureFittings 2025-01-01 2025-12-31 02637121 d:OfficeEquipment 2025-01-01 2025-12-31 02637121 d:OfficeEquipment 2025-12-31 02637121 d:OfficeEquipment 2024-12-31 02637121 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 02637121 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 02637121 d:CurrentFinancialInstruments 2025-12-31 02637121 d:CurrentFinancialInstruments 2024-12-31 02637121 d:Non-currentFinancialInstruments 2025-12-31 02637121 d:Non-currentFinancialInstruments 2024-12-31 02637121 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 02637121 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 02637121 d:ShareCapital 2025-12-31 02637121 d:ShareCapital 2024-12-31 02637121 d:CapitalRedemptionReserve 2025-12-31 02637121 d:CapitalRedemptionReserve 2024-12-31 02637121 d:RetainedEarningsAccumulatedLosses 2025-12-31 02637121 d:RetainedEarningsAccumulatedLosses 2024-12-31 02637121 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2025-01-01 2025-12-31 02637121 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2025-12-31 02637121 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-12-31 02637121 c:OrdinaryShareClass1 2025-01-01 2025-12-31 02637121 c:OrdinaryShareClass1 2025-12-31 02637121 c:OrdinaryShareClass1 2024-12-31 02637121 c:FRS102 2025-01-01 2025-12-31 02637121 c:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 02637121 c:FullAccounts 2025-01-01 2025-12-31 02637121 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02637121 2 2025-01-01 2025-12-31 02637121 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 02637121 R.G.B. COMMUNICATIONS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
R.G.B. COMMUNICATIONS LIMITED REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF R.G.B. COMMUNICATIONS LIMITED FOR THE YEAR ENDED 31 DECEMBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of R.G.B. COMMUNICATIONS LIMITED for the year ended 31 December 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal .com/uk/en/about-us /regulation/ethics /acca-rulebook.html. This report is made solely to the Board of directors of R.G.B. COMMUNICATIONS LIMITED, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of R.G.B. COMMUNICATIONS LIMITED and state those matters that we have agreed to state to the Board of directors of R.G.B. COMMUNICATIONS LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal .com/content/dam/ACCA_Global /Technical /fact/technical-factsheet -163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than R.G.B. COMMUNICATIONS LIMITED and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that R.G.B. COMMUNICATIONS LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of R.G.B. COMMUNICATIONS LIMITED. You consider that R.G.B. COMMUNICATIONS LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of R.G.B. COMMUNICATIONS LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. Alder Demain & Akers Ltd Accountants 2 Michaels Court Hanney Road Southmoor Oxford OX13 5HR 23 June 2026 Page 1
R.G.B. COMMUNICATIONS LIMITED REGISTERED NUMBER: 02637121 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 18,723 |  | 7,087
|  |  | 18,723 |  | 7,087
Current assets |  |  |  |  |
Stocks |  | 795,582 |  | 737,873 |
Debtors: amounts falling due after more than one year | 5 | 53,435 |  | 53,433 |
Debtors: amounts falling due within one year | 5 | 584,702 |  | 599,017 |
Cash at bank and in hand | 6 | 63,689 |  | 119,107 |
|  | 1,497,408 |  | 1,509,430 |
Creditors: amounts falling due within one year | 7 | (1,426,421) |  | (1,286,083) |
Net current assets |  |  | 70,987 |  | 223,347
Total assets less current liabilities |  |  | 89,710 |  | 230,434
Provisions for liabilities |  |  |  |  |
Other provisions | 8 | (37,550) |  | (32,550) |
|  |  | (37,550) |  | (32,550)
Net assets |  |  | 52,160 |  | 197,884
Page 2
R.G.B. COMMUNICATIONS LIMITED REGISTERED NUMBER: 02637121 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 85 |  | 85
Capital redemption reserve |  |  | 25 |  | 25
Profit and loss account |  |  | 52,050 |  | 197,774
|  |  | 52,160 |  | 197,884
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 June 2026.
................................................ Gordon Innocent | ................................................ Caroline Rose Britt
Director | Director
The notes on pages 4 to 11 form part of these financial statements. Page 3
R.G.B. COMMUNICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
R.G.B. Communications Limited is a company limited by shares which was incorporated in England. The principal place of business is: 13-14 Headlands Trading Estate, Headlands Grove, Swindon, Wiltshire, SN2 7JQ The company's principal activity is the supply and distribution of audio interface and cable supply. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The directors and shareholder have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and continues to adopt a going concern basis of accounting in preparing the annual financial statements. Page 4
R.G.B. COMMUNICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.7 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 5
R.G.B. COMMUNICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.8 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Leasehold property improvements | - | 25% | straight line
|  |  |  | Motor vehicles | - | 33% | straight line
|  |  |  | Fixtures and fittings | - | 33% | straight line
|  |  |  | Office equipment | - | 33% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.10 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.11 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 6
R.G.B. COMMUNICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.12 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.13 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.14 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 20 (2024 - 21).
Page 7
R.G.B. COMMUNICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible Fixed Assets
|  | Short Term Leasehold Property | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2025 | 30,386 | 94,708 | 125,094
| Additions | - | 19,757 | 19,757
| Disposals | - | (16,182) | (16,182)
| At 31 December 2025 | 30,386 | 98,283 | 128,669
| Depreciation |  |  |
| At 1 January 2025 | 29,910 | 88,097 | 118,007
| Charge for the year on owned assets | 228 | 6,696 | 6,924
| Disposals | - | (14,985) | (14,985)
| At 31 December 2025 | 30,138 | 79,808 | 109,946
| Net book value |  |  |
| At 31 December 2025 | 248 | 18,475 | 18,723
| At 31 December 2024 | 476 | 6,611 | 7,087
Page 8
R.G.B. COMMUNICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | 53,435 | 53,433
|  | 53,435 | 53,433
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 326,346 | 318,105
| Other debtors | 114,981 | 119,983
| Prepayments and accrued income | 143,375 | 160,929
|  | 584,702 | 599,017
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 63,689 | 119,107
|  | 63,689 | 119,107
Page 9
R.G.B. COMMUNICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 66,667
| Trade creditors | 1,082,875 | 1,017,869
| Other taxation and social security | 140,102 | 124,337
| Other creditors | 11,638 | 8,116
| Accruals and deferred income | 191,806 | 69,094
|  | 1,426,421 | 1,286,083
| There is a mortgage debenture dated 09 August 1995 with National Westminster bank PLC in respect of the bank overdraft. The security is a specific equitable charge over all freehold and leasehold properties and/or the proceeds of sale thereof fixed and floating charges over undertaking and all property and assets present and future including goodwill bookdebts and the benefits of any licence.
8. | Provisions
|  | Dilapidation provision
|  | £
| At 1 January 2025 | 32,550
| Charged to profit or loss | 5,000
| At 31 December 2025 | 37,550
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 85 (2024 - 85) Ordinary shares of £1.00 each | 85 | 85
Page 10
R.G.B. COMMUNICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
10. | Pension commitments
The company contributed into a Money Purchase Returement Benefit Schemes which are defined contribution schemes. Group Company Pension Plan. This is a group scheme for the benefit of all participating employees, including the company's director with a 4.5% employer contribution.
Page 11