ACCOUNTS - Final Accounts preparation

Registered number: 12110086

RBA-CE LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED

31 JULY 2025

01483 755 399

hamlyns.com

RBA-CE LIMITED

COMPANY INFORMATION

Directors	M H Schroder
	T R Wilson


Company secretary	T R Wilson


Registered number	12110086


Registered office	Sundial House 98 High Street
	Horsell
	Woking
	Surrey
	GU21 4SU


Accountants	Hamlyns Limited
	Chartered Accountants
	Sundial House
	High Street
	Horsell
	WOKING
	GU21 4SU

RBA-CE LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF RBA-CE LIMITED
FOR THE YEAR ENDED 31 JULY 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 RBA-CE Limited for the year ended 31 July 2025 which comprise the balance sheet and the related notes from the Company's accounting records and from information and explanations you have given to us.

As a member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/membership/
regulations-standards-and-guidance.

This report is made solely to the board of directors of RBA-CE Limited, as a body, in accordance with the terms of our engagement at hamlyns.com/tac. Our work has been undertaken solely to prepare for your approval the financial statements of RBA-CE Limited and state those matters that we have agreed to state to the board of directors of RBA-CE Limited, as a body, in this report in accordance with ICAEW Technical release TECH07/16AAF . To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than RBA-CE Limited and its board of directors, as a body, for our work or for this report.

It is your duty to ensure that RBA-CE 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 RBA-CE Limited. You consider that RBA-CE 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 RBA-CE 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.

Hamlyns Limited

Chartered Accountants

Sundial House

High Street

Horsell

WOKING

GU21 4SU

4 August 2026

Page 1

RBA-CE LIMITED

REGISTERED NUMBER: 12110086

BALANCE SHEET

AS AT 31 JULY 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	4,917		1,128,250
Cash at bank and in hand	5	9,765		28,884
		14,682		1,157,134
Creditors: amounts falling due within one year	6	(1,590)		(1,082,172)
Net current assets			13,092		74,962
Total assets less current liabilities			13,092		74,962

Net assets			13,092		74,962

Capital and reserves
Called up share capital	2	2
Profit and loss account	13,090	74,960
	13,092	74,962

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 profit and loss account 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 4 August 2026.

T R Wilson

Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

RBA-CE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1.	General information

RBA-CE Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 12110086 and registered office address is Sundial House 98 High Street, Horsell, Woking, Surrey, GU21 4SU.

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. 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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the profit and loss account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

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.

2.5

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.

Page 3

RBA-CE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Debtors

					2025	2024
					£	£


Other debtors	4,917	1,128,250
	4,917	1,128,250

5.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	9,765	28,884
	9,765	28,884

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other creditors	-	1,080,672
Accruals and deferred income	1,590	1,500
	1,590	1,082,172

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