REGISTERED NUMBER: SC196096 (Scotland)

Unaudited Financial Statements

for the Period 1 June 2025 to 31 December 2025

for

R.s.d. Supplies & Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Mcgeehan

Mrs A Mcgeehan

REGISTERED OFFICE:

Unit 2

Poynernook Road

Norton Centre

Aberdeen

AB11 5RW

REGISTERED NUMBER:

SC196096 (Scotland)

ACCOUNTANTS:

Accountants Plus

Chartered Certified Accountants

Second Floor

Airbles House

270 Airbles Road

Motherwell

ML1 3AT

FIXED ASSETS

Tangible assets

4

349,351

254,740

CURRENT ASSETS

Stocks

120,430

120,430

Debtors

5

781,177

661,450

Cash at bank and in hand

123,992

29,557

1,025,599

811,437

CREDITORS

Amounts falling due within one year

6

836,821

602,532

NET CURRENT ASSETS

188,778

208,905

TOTAL ASSETS LESS CURRENT LIABILITIES

538,129

463,645

CAPITAL AND RESERVES

Called up share capital

8,000

8,000

Revaluation reserve

7

90,000

36,785

Capital redemption reserve

75,000

75,000

Retained earnings

365,129

343,860

538,129

463,645

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 15 July 2026 and were signed on its behalf by:

C Mcgeehan - Director

1.	STATUTORY INFORMATION

R.s.d. Supplies & Services Limited is a private company, limited by shares , registered in Scotland. 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.

Tangible fixed assets

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

Stocks

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

Financial instruments

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.

Creditors

Short term creditors are measured at transaction price, less any impairment. 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.

Cash and bank balances

Cash and bank balances are measured at the transaction price.

Taxation

Taxation for the period 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 period 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 period was 5 (2025 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 June 2025

230,000

94,011

324,011

Additions

-

46,624

46,624

Revaluations

53,215

-

53,215

At 31 December 2025

283,215

140,635

423,850

DEPRECIATION

At 1 June 2025

-

69,271

69,271

Charge for period

-

5,228

5,228

At 31 December 2025

-

74,499

74,499

NET BOOK VALUE

At 31 December 2025

283,215

66,136

349,351

At 31 May 2025

230,000

24,740

254,740

Cost or valuation at 31 December 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2025

53,215

-

53,215

Cost

230,000

140,635

370,635

283,215

140,635

423,850

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.5.25

£

£

Trade debtors

458,291

350,567

Prepayments

322,886

310,883

781,177

661,450

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.5.25

£

£

Bank loans and overdrafts

400,785

306,516

Trade creditors

186,052

231,500

Social security and other taxes

2,035

-

VAT

23,626

22,228

Other creditors

183,100

40,288

Accrued expenses

41,223

2,000

836,821

602,532

7.

RESERVES

Revaluation

reserve

£

At 1 June 2025

36,785

Property revaluation

53,215

At 31 December 2025

90,000