RKS (Salisbury) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05120729 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

RKS (SALISBURY) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTOR:

Mr R Shearing

REGISTERED OFFICE:

10 St Ann Street

Salisbury

Wiltshire

SP1 2DN

REGISTERED NUMBER:

05120729 (England and Wales)

ACCOUNTANTS:

Rothmans LLP

Chartered Accountants

10 St Ann Street

Salisbury

Wiltshire

SP1 2DN

FIXED ASSETS

Investments

4

106,000

Investment property

5

300,000

406,000

CURRENT ASSETS

Cash at bank

28,209

24,774

CREDITORS

Amounts falling due within one year

6

10,605

10,778

NET CURRENT ASSETS

17,604

13,996

TOTAL ASSETS LESS CURRENT
LIABILITIES

423,604

419,996

CREDITORS

Amounts falling due after more than one
year

7

(143,562

)

(151,562

)

PROVISIONS FOR LIABILITIES

(14,250

)

(14,250

)

NET ASSETS

265,792

254,184

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

9

265,692

254,084

SHAREHOLDERS' FUNDS

265,792

254,184

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 August 2026 and were signed by:

Mr R Shearing - Director

1.	STATUTORY INFORMATION

RKS (Salisbury) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Preparation of consolidated financial statements

The financial statements contain information about RKS (Salisbury) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments are assessed at each reporting date to determine whether there is an indication that the investments are impaired. Where there is any indication that an investment may be impaired, the carrying value of the investment is tested for impairment.

An impairment loss is recognised in the profit and loss account for the amount by which the investment's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of the fair value less costs to sell and the value in use.

Debtors

Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the profit and loss account when there is objective evidence that the asset is impaired.

Cash and cash equivalents

These comprise cash at bank and other short-term highly liquid bank deposits with an original maturity of three months or less.

Creditors

Creditors are not interest bearing and are stated at their nominal value.

Reserves

The movement in the fair value of investment property to open market value at the balance sheet date is recognised in a non-distributable reserve. This reserve, which also contains an appropriate deferred tax provision, may not be distributed to shareholders.

Any movements in the reserve are not liable to corporation tax.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2025

and 30 April 2026

106,000

NET BOOK VALUE

At 30 April 2026

106,000

At 30 April 2025

106,000

Investments represents the company's investment in its subsidiary, Graham Dimmer MOT Centre Ltd. In the experience of the director, Mr R Shearing, who has a long standing association with the MOT industry, the investment is being carried in these accounts at its fair value.

5.	INVESTMENT PROPERTY

The investment property was uplifted to a fair value at 30.04.24. The uplift to market value was recognised in profit and loss.

The directors consider that there has been no movement in the fair value of the property since 30.04.24.

Fair value at 30 April 2026 is represented by:

£

Valuation in 2024

75,000

Cost

225,000

300,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

7,700

7,739

Accrued expenses

2,905

3,039

10,605

10,778

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

Bank loans - 1-2 years

7,700

7,739

Bank loan

23,100

23,216

Bank loans more 5 yr by instal

90,762

98,607

Other creditors

22,000

143,562

151,562

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

90,762

98,607

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

Bank loans

129,262

137,301

The bank loan is secured on the investment property, 2 Newton Road, Churchfields Industrial Estate, Salisbury, Wiltshire, SP2 7QA.

9.

RESERVES

2026

2025

£

Distributable

204,942

193,334

Non - distributable

60,750

265,692

254,084

Movement in non-distributable reserve

2026

2025

£

Balance brought forward at the start of the year

60,750

Asset uplift

-

Movement in depreciation

-

Movement in deferred tax

-

Balance carried forward at the end of the year

60,750

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a directors subsisted during the years ended 30 April 2026 and 30 April 2025:

2026

2025

£

Balance outstanding at the start of the year

-

Amounts advanced

-

2,370

Amount repaid

-

(2,370

)

Balance outstanding at the end of the year

-

The loan is repayable on demand and interest is charged at commercial rates.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of RKS (Salisbury) Limited for the year ended 30 April 2026 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of RKS (Salisbury) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of RKS (Salisbury) Limited and state those matters that we have agreed to state to the director of RKS (Salisbury) Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than RKS (Salisbury) Limited and its director for our work or for this report.

It is your duty to ensure that RKS (Salisbury) 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 profit of RKS (Salisbury) Limited. You consider that RKS (Salisbury) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of RKS (Salisbury) 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.

Rothmans LLP

Chartered Accountants

10 St Ann Street

Salisbury

Wiltshire

SP1 2DN

25 August 2026