Registration number: 04417927

RSK Fastenings Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

RSK Fastenings Limited

Balance Sheet

as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	27,452	34,856
Current assets
Stocks		150,200	148,713
Debtors	5	280,505	301,772
Cash at bank and in hand		167,374	159,246
		598,079	609,731
Creditors: Amounts falling due within one year	6	(221,137)	(226,113)
Net current assets		376,942	383,618
Total assets less current liabilities		404,394	418,474
Provisions for liabilities		(6,863)	(8,714)
Net assets		397,531	409,760
Capital and reserves
Allotted, called up and fully paid share capital		100	100
Profit and loss account		397,431	409,660
Shareholders' funds		397,531	409,760

Registration number: 04417927

RSK Fastenings Limited

Balance Sheet

as at 30 April 2026 (continued)

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 18 August 2026 and signed on its behalf by:
 

......................................... Mr M J Rosser Director

RSK Fastenings Limited

Notes to the Unaudited Financial Statements

for the Year Ended 30 April 2026

1	General information

The company is a private company limited by shares incorporated in England within the United Kingdom.

The company's registration number is 04417927.

The address of its registered office is:
First Floor
Rosemount House
Huddersfield Road
Elland
West Yorkshire
HX5 0EE

The principal place of business is:
Units 1 & 2
The Market Business Centre
Hanson Lane
Halifax
West Yorkshire
HX1 5PF

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

RSK Fastenings Limited

Notes to the Unaudited Financial Statements

for the Year Ended 30 April 2026 (continued)

2	Accounting policies (continued)

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have been transferred to the buyer.

Tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any accumulated depreciation and accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	15% per annum on a reducing balance basis
Fixtures, fittings and equipment	15% per annum on a reducing balance basis
Motor vehicles	25% per annum on a reducing balance basis
Leasehold property additions	Straight line over the life of the lease

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

RSK Fastenings Limited

Notes to the Unaudited Financial Statements

for the Year Ended 30 April 2026 (continued)

2	Accounting policies (continued)

Leases

Rentals in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

Defined contribution pension obligation

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions are charged to the profit and loss account.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year was 7 (2025 - 7).

RSK Fastenings Limited

Notes to the Unaudited Financial Statements

for the Year Ended 30 April 2026 (continued)

4	Tangible assets

	Leasehold property additions £	Fixtures, fittings and equipment  £	Motor vehicles  £	Plant and machinery  £	Total £
Cost
At 1 May 2025	30,573	13,470	31,300	5,695	81,038
Additions	-	475	-	-	475
At 30 April 2026	30,573	13,945	31,300	5,695	81,513
Depreciation
At 1 May 2025	30,573	7,071	5,201	3,337	46,182
Charge for the year	-	1,000	6,525	354	7,879
At 30 April 2026	30,573	8,071	11,726	3,691	54,061
Net book value
At 30 April 2026	-	5,874	19,574	2,004	27,452
At 30 April 2025	-	6,399	26,099	2,358	34,856

5

Debtors

Current	2026 £	2025 £
Trade debtors	276,523	294,662
Prepayments	3,982	5,396
Other debtors	-	1,714
	280,505	301,772

RSK Fastenings Limited

Notes to the Unaudited Financial Statements

for the Year Ended 30 April 2026 (continued)

6

Creditors

	2026 £	2025 £
Due within one year
Trade creditors	113,908	134,990
Corporation tax	58,000	55,777
Taxation and social security	19,178	15,792
Directors' loan accounts	14,063	4,051
Other creditors	372	582
Accruals and deferred income	15,616	14,921
	221,137	226,113

7	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £27,094 (2025 - £61,349).