RS Alloy Refurb Ltd

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

Registered number: 10675920

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		11,500		11,500
Tangible Assets	5		203,568		221,064

			215,068		232,564
CURRENT ASSETS
Stocks	6	49,331		45,641
Debtors	7	14,445		31,135
Cash at bank and in hand		11,358		3,226

		75,134		80,002
Creditors: Amounts Falling Due Within One Year	8	(85,293 )		(80,680 )

NET CURRENT ASSETS (LIABILITIES)			(10,159 )		(678 )

TOTAL ASSETS LESS CURRENT LIABILITIES			204,909		231,886

Creditors: Amounts Falling Due After More Than One Year	9		(178,463 )		(143,358 )

NET ASSETS			26,446		88,528

CAPITAL AND RESERVES
Called up share capital	10		10		10
Revaluation reserve	11		126,628		126,628
Profit and Loss Account			(100,192 )		(38,110 )

SHAREHOLDERS' FUNDS			26,446		88,528

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RS Alloy Refurb Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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 Raymond Smith

Director

08/09/2026

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

1. General Information

RS Alloy Refurb Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10675920 . The registered office is Unit 5d Park View Road West, Park View Industrial Estate, Hartlepool, TS25 1PE.

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 .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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	5% straight line
Motor Vehicles	10% reducing balance
Computer Equipment	25% reducing balance

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 7)

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RS Alloy Refurb Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	11,500

As at 31 March 2026	11,500

Net Book Value
As at 31 March 2026	11,500

As at 1 April 2025	11,500

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	300,338	51,069	3,194	354,601
Additions	608	-	-	608

As at 31 March 2026	300,946	51,069	3,194	355,209

Depreciation
As at 1 April 2025	102,670	28,469	2,398	133,537
Provided during the period	15,048	2,260	796	18,104

As at 31 March 2026	117,718	30,729	3,194	151,641

Net Book Value
As at 31 March 2026	183,228	20,340	-	203,568

As at 1 April 2025	197,668	22,600	796	221,064

6. Stocks

	2026	2025
	£	£
Stock	49,331	45,641

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	8,169	17,467
Other debtors	6,276	13,668

	14,445	31,135

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RS Alloy Refurb Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	14,188	14,748
Bank loans and overdrafts	8,813	5,167
Other creditors	57,574	54,488
Taxation and social security	4,718	6,277

	85,293	80,680

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	10,000	18,358
Other loans	168,463	125,000

	178,463	143,358

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10	10

11. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 April 2025	126,628	(38,110 )
Loss for the year and total comprehensive income	-	(62,082 )

As at 31 March 2026	126,628	(100,192 )

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