REGISTERED NUMBER: 08691067 (England and Wales)

Unaudited Financial Statements

for the Period

1 October 2025 to 31 March 2026

for

RSM Maintenance Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R S Minnitt

R Gourlay

SECRETARY:

Mrs A V Minnitt

REGISTERED OFFICE:

Nixon House

Lincoln Lane

Newton-On-Trent

Lincoln

LN1 2ZB

REGISTERED NUMBER:

08691067 (England and Wales)

ACCOUNTANTS:

Wright Vigar Limited

Chartered Accountants & Business Advisers

15 Newland

Lincoln

Lincolnshire

LN1 1XG

FIXED ASSETS

Tangible assets

4

1,537,208

1,606,074

CURRENT ASSETS

Stocks

12,717

16,261

Debtors

5

1,288,762

1,306,700

Cash at bank and in hand

657,817

684,968

1,959,296

2,007,929

CREDITORS

Amounts falling due within one year

6

1,120,579

1,149,311

NET CURRENT ASSETS

838,717

858,618

TOTAL ASSETS LESS CURRENT LIABILITIES

2,375,925

2,464,692

CREDITORS

Amounts falling due after more than one year

7

(582,003

)

(646,240

)

PROVISIONS FOR LIABILITIES

(286,263

)

(299,028

)

NET ASSETS

1,507,659

1,519,424

CAPITAL AND RESERVES

Called up share capital

9

200

200

Retained earnings

1,507,459

1,519,224

SHAREHOLDERS' FUNDS

1,507,659

1,519,424

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 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 20 August 2026 and were signed on its behalf by:

R S Minnitt - Director

1.	STATUTORY INFORMATION

RSM Maintenance Ltd 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.

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.

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.

Land and Buildings

-

2% on cost

Improvements to property

-

25% straight line

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 36 (2025 - 35 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Land and

to

Plant and

Buildings

property

machinery

£

£

£

COST

At 1 October 2025

319,070

74,772

1,704,998

Additions

-

2,200

192,089

Disposals

-

-

(89,599

)

At 31 March 2026

319,070

76,972

1,807,488

DEPRECIATION

At 1 October 2025

38,350

71,291

795,559

Charge for period

3,191

2,902

123,879

Eliminated on disposal

-

-

(54,432

)

At 31 March 2026

41,541

74,193

865,006

NET BOOK VALUE

At 31 March 2026

277,529

2,779

942,482

At 30 September 2025

280,720

3,481

909,439

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2025

2,480

792,181

17,278

2,910,779

Additions

580

-

1,100

195,969

Disposals

-

(135,076

)

(5,424

)

(230,099

)

At 31 March 2026

3,060

657,105

12,954

2,876,649

DEPRECIATION

At 1 October 2025

197

395,422

3,886

1,304,705

Charge for period

220

46,585

1,780

178,557

Eliminated on disposal

-

(87,192

)

(2,197

)

(143,821

)

At 31 March 2026

417

354,815

3,469

1,339,441

NET BOOK VALUE

At 31 March 2026

2,643

302,290

9,485

1,537,208

At 30 September 2025

2,283

396,759

13,392

1,606,074

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

748,756

956,893

RSM AV LTD

315,313

315,025

Amounts owed by group undertakings

216,144

-

Other debtors

1,000

-

VAT

-

33,829

Prepayments and accrued income

7,549

953

1,288,762

1,306,700

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

74,917

87,818

Hire purchase contracts

168,067

177,778

Trade creditors

109,453

408,894

Amounts owed to group undertakings

347,346

235,523

Taxation and social security

382,483

200,062

Other creditors

38,313

39,236

1,120,579

1,149,311

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

432,338

459,544

Hire purchase contracts

149,665

186,696

582,003

646,240

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

507,255

547,362

Hire purchase contracts

317,732

364,474

824,987

911,836

Bank borrowings are secured by means of a fixed charge over the company's land and it's associated assets.

Hire purchase agreements relating to plant and equipment are secured by title retention in favour of the finance providers until all instalments are paid.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary A voting

£1

100

100

100

Ordinary voting

£1

100

100

200

200