RB Mechanical Services Ltd

RB Mechanical Services Ltd
Directors' Report
For the year ended 30 June 2026

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 30 June 2026.

Directors

The directors who served the company throughout the year were as follows:

Brian Cook (from 10/05/2024 to 13/02/2026)

Roger Kenneth Tranter (from 10/05/2024 to 13/02/2026)

Natalie Marie Mooney (from 05/12/2024)

Luke Peters (from 05/12/2024)

Statement of directors' responsibilities

The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:

----------------------------------
Natalie Marie Mooney
Director

Date approved: 18 August 2026

RB Mechanical Services Ltd
Statement of Financial Position
As at 30 June 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	23,507	29,857
		23,507	29,857
Current assets
Debtors: amounts falling due within one year	4	703,653	400,232
Cash at bank and in hand		251,717	135,202
		955,370	535,434
Creditors: amount falling due within one year	5	(603,413)	(335,002)
Net current assets		351,957	200,432

Total assets less current liabilities		375,464	230,289
Provisions for liabilities	6	(5,877)	(7,464)
Net assets		369,587	222,825

Capital and reserves
Called up share capital		264	294
Capital Redemption Reserve	7	30	-
Profit and loss account		369,293	222,531
Shareholders' funds		369,587	222,825

For the year ended 30 June 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 18 August 2026 and were signed on its behalf by:

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Luke Peters
Director

RB Mechanical Services Ltd
Notes to the Financial Statements
For the year ended 30 June 2026

General Information

RB Mechanical Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 15309737, registration address The Old School, 188 Liscard Road, Wallasey, CH44 5TN.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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 (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	25% Reducing Balance
Computer Equipment	33% Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 7 (2025 : 6).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 July 2025	18,166	8,600	103	16,506	43,375
Additions	2,197	-	-	3,648	5,845
Disposals	-	-	-	-	-
At 30 June 2026	20,363	8,600	103	20,154	49,220
Depreciation
At 01 July 2025	4,985	2,150	26	6,357	13,518
Charge for year	3,845	1,613	19	6,718	12,195
On disposals	-	-	-	-	-
At 30 June 2026	8,830	3,763	45	13,075	25,713
Net book values
Closing balance as at 30 June 2026	11,533	4,837	58	7,079	23,507
Opening balance as at 01 July 2025	13,181	6,450	77	10,149	29,857

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	661,279	365,857
Other Debtors	42,374	34,375
	703,653	400,232

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	331,601	192,431
Taxation and Social Security	270,166	117,376
Other Creditors	1,646	25,195
	603,413	335,002

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	5,877		7,464
	5,877		7,464

Capital Redemption Reserve

	2026 £		2025 £
Purchase of Own Shares (Nominal Value)	30		-
	30		-

Registered Number: 15309737
England and Wales
RB MECHANICAL SERVICES LTD

Unaudited Financial Statements

Period of accounts Start date: 01 July 2025 End date: 30 June 2026