RWCA LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: NI615109

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		557		2,178

			557		2,178
CURRENT ASSETS
Stocks	6	2,500		2,500
Debtors	7	32,155		40,175
Cash at bank and in hand		33,419		65,987

		68,074		108,662
Creditors: Amounts Falling Due Within One Year	8	(59,763 )		(60,580 )

NET CURRENT ASSETS (LIABILITIES)			8,311		48,082

TOTAL ASSETS LESS CURRENT LIABILITIES			8,868		50,260

NET ASSETS			8,868		50,260

CAPITAL AND RESERVES
Called up share capital	9		10		10
Profit and Loss Account			8,858		50,250

SHAREHOLDERS' FUNDS			8,868		50,260

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RWCA LTD

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr RICHARD WARING

Director

29/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

RWCA LTD is a private company, limited by shares, incorporated in Northern Ireland, registered number NI615109 . The registered office is 19 MAGHERALAVE PARK NORTH, LISBURN, ANTRIM, BT28 3NL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

33.33% straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	2	2

	2	2

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RWCA LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 December 2024	100,000

As at 30 November 2025	100,000

Amortisation
As at 1 December 2024	100,000

As at 30 November 2025	100,000

Net Book Value
As at 30 November 2025	-

As at 1 December 2024	-

5. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 December 2024	5,641

As at 30 November 2025	5,641

Depreciation
As at 1 December 2024	3,463
Provided during the period	1,621

As at 30 November 2025	5,084

Net Book Value
As at 30 November 2025	557

As at 1 December 2024	2,178

6. Stocks

	2025	2024
	£	£
Work in progress	2,500	2,500

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	32,155	40,175

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RWCA LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	1
Bank loans and overdrafts	5,636	13,917
Corporation tax	17,682	8,892
VAT	32,683	34,385
Other creditors	2,379	2,112
Director's loan account	1,383	1,273

	59,763	60,580

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

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