REGISTERED NUMBER: 06403382 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

FOR

RW CUNNINGHAM METALS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R W Cunningham

REGISTERED OFFICE:

The Yard

South View

Main Street

Mexborough

South Yorkshire

S64 9LU

REGISTERED NUMBER:

06403382 (England and Wales)

ACCOUNTANTS:

Leesing Marrison Lee & Co

Chartered Certified Accountants

46 Main Street

Mexborough

South Yorkshire

S64 9DU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

2,978,161

2,757,183

Investments

6

146,764

280,848

3,124,925

3,038,031

CURRENT ASSETS

Stocks

235,146

211,949

Debtors

7

2,383

119,627

Cash at bank

219,288

107,706

456,817

439,282

CREDITORS

Amounts falling due within one year

8

211,635

216,381

NET CURRENT ASSETS

245,182

222,901

TOTAL ASSETS LESS CURRENT LIABILITIES

3,370,107

3,260,932

CREDITORS

Amounts falling due after more than one year

9

-

(8,393

)

PROVISIONS FOR LIABILITIES

(605,802

)

(434,592

)

NET ASSETS

2,764,305

2,817,947

CAPITAL AND RESERVES

Called up share capital

2

2

Revaluation reserve

10

1,319,706

1,319,706

Retained earnings

1,444,597

1,498,239

SHAREHOLDERS' FUNDS

2,764,305

2,817,947

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 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 23rd April 2026 and were signed by:

R W Cunningham - Director

1.	STATUTORY INFORMATION

RW Cunningham Metals 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of three years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

2% on cost

Improvements to property

-

33% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st November 2024

and 31st October 2025

97,500

AMORTISATION

At 1st November 2024

and 31st October 2025

97,500

NET BOOK VALUE

At 31st October 2025

-

At 31st October 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Land and

to

Plant and

buildings

property

machinery

£

£

£

COST OR VALUATION

At 1st November 2024

2,719,250

1,671

323,400

Additions

-

-

28,965

Disposals

-

-

-

Revaluations

280,750

-

-

At 31st October 2025

3,000,000

1,671

352,365

DEPRECIATION

At 1st November 2024

160,826

1,671

161,868

Charge for year

60,000

-

28,575

At 31st October 2025

220,826

1,671

190,443

NET BOOK VALUE

At 31st October 2025

2,779,174

-

161,922

At 31st October 2024

2,558,424

-

161,532

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST OR VALUATION

At 1st November 2024

7,810

69,222

11,547

3,132,900

Additions

9,465

25,995

-

64,425

Disposals

-

(25,995

)

-

(25,995

)

Revaluations

-

-

-

280,750

At 31st October 2025

17,275

69,222

11,547

3,452,080

DEPRECIATION

At 1st November 2024

5,965

34,173

11,214

375,717

Charge for year

1,697

7,607

323

98,202

At 31st October 2025

7,662

41,780

11,537

473,919

NET BOOK VALUE

At 31st October 2025

9,613

27,442

10

2,978,161

At 31st October 2024

1,845

35,049

333

2,757,183

Cost or valuation at 31st October 2025 is represented by:

Improvements

Land and

to

Plant and

buildings

property

machinery

£

£

£

Valuation in 2023

1,816,076

-

-

Valuation in 2024

200,000

-

-

Valuation in 2025

280,750

-

-

Cost

703,174

1,671

352,365

3,000,000

1,671

352,365

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

Valuation in 2023

-

-

-

1,816,076

Valuation in 2024

-

-

-

200,000

Valuation in 2025

-

-

-

280,750

Cost

17,275

69,222

11,547

1,155,254

17,275

69,222

11,547

3,452,080

6.	FIXED ASSET INVESTMENTS

Listed

investments

£

COST OR VALUATION

At 1st November 2024

280,848

Additions

31,581

Disposals

(158,608

)

Revaluations

(7,057

)

At 31st October 2025

146,764

NET BOOK VALUE

At 31st October 2025

146,764

At 31st October 2024

280,848

Cost or valuation at 31st October 2025 is represented by:

Listed

investments

£

Valuation in 2024

43,879

Valuation in 2025

(7,057

)

Cost

109,942

146,764

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Other debtors

2,383

119,627

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

14

10,000

Trade creditors

59,069

44,064

Taxation and social security

49,214

60,086

Other creditors

103,338

102,231

211,635

216,381

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

-

8,393

10.

RESERVES

Revaluation

reserve

£

At 1st November 2024

and 31st October 2025

1,319,706

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st October 2025 and 31st October 2024:

31.10.25

31.10.24

£

£

R W Cunningham

Balance outstanding at start of year

(53,133

)

(10,100

)

Amounts advanced

40,297

70,834

Amounts repaid

(81,090

)

(113,867

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(93,926

)

(53,133

)

12.	RELATED PARTY DISCLOSURES

During the year, Mr R W Cunningham was a shareholder and director of Highland Retreat Park Limited. This relationship ended on 22 September 2025 when the business was sold.

While it was a related party, the company paid £588 of expenses on its behalf (2024: £nil), advanced £2,800 (2024: £5,000), and received £114,331 (2024: £nil).

There were no balances outstanding at the year end (2024: £nil).