| RFC2795 LTD |
|
| Report to the director on the preparation of the unaudited statutory accounts of RFC2795 LTD for the year ended 31 May 2026 |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of RFC2795 LTD for the year ended 31 May 2026 which comprise of the Profit and Loss Account, 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
http://rulebook.accaglobal.com/ |
| Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. |
|
| Coalesco Accountants Limited |
| Chartered Certified Accountants |
| 156 Russell Drive |
| Wollaton |
| Nottingham |
| NG8 2BE |
|
| 12 August 2026 |
|
| RFC2795 LTD |
| Notes to the Accounts |
| for the year ended 31 May 2026 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Plant and machinery |
25% reducing balance |
|
Fixtures, fittings, tools and equipment |
20% reducing balance |
|
|
Stocks |
|
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
|
| 2 |
Employees |
2026 |
|
2025 |
| Number |
Number |
|
|
Average number of persons employed by the company |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
Land and buildings |
|
Plant and machinery etc |
|
Motor vehicles |
|
Total |
| £ |
£ |
£ |
£ |
|
Cost |
|
At 1 June 2025 |
14,775 |
|
8,169 |
|
2,000 |
|
24,944 |
|
Additions |
489 |
|
529 |
|
- |
|
1,018 |
|
At 31 May 2026 |
15,264 |
|
8,698 |
|
2,000 |
|
25,962 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 June 2025 |
- |
|
7,386 |
|
1,819 |
|
9,205 |
|
Charge for the year |
- |
|
327 |
|
45 |
|
372 |
|
At 31 May 2026 |
- |
|
7,713 |
|
1,864 |
|
9,577 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 May 2026 |
15,264 |
|
985 |
|
136 |
|
16,385 |
|
At 31 May 2025 |
14,775 |
|
783 |
|
181 |
|
15,739 |
|
|
|
|
|
|
|
|
|
|
|
| 4 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Bank loans and overdrafts |
3,097 |
|
3,658 |
|
Corporation tax |
298 |
|
2,992 |
|
Other creditors |
7,006 |
|
7,384 |
|
|
|
|
|
|
10,401 |
|
14,034 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Other information |
|
|
RFC2795 LTD is a private company limited by shares and incorporated in England. Its registered office is: |
|
9 Thoresby Road |
|
Bramcote |
|
Nottingham |
|
NG9 3EY |