Company No: 00239943 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

J Rennie

SECRETARY

J P Rennie

REGISTERED OFFICE	Carrington Field Street
	Higher Hillgate
	Stockport
	SK1 3JN
	United Kingdom

COMPANY NUMBER

00239943 (England and Wales)

ACCOUNTANT	S&W Partners (Manchester) Limited
	Pall Mall
	1 Pollen Square
	59 King Street
	Manchester
	M2 4PD

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	5	63,527		48,750
		63,527		48,750
Current assets
Stocks	6	73,690		73,902
Debtors	7	147,558		133,488
Cash at bank and in hand		20,060		39,659
		241,308		247,049
Creditors: amounts falling due within one year	8	( 149,973)		( 157,874)
Net current assets		91,335		89,175
Total assets less current liabilities		154,862		137,925
Creditors: amounts falling due after more than one year	9	0		( 2,667)
Net assets		154,862		135,258
Capital and reserves
Called-up share capital	10	713		713
Capital redemption reserve		10		10
Profit and loss account		154,139		134,535
Total shareholders' funds		154,862		135,258

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Rennie Tool Company (The) Limited (registered number: 00239943) were approved and authorised for issue by the Director on 08 September 2026. They were signed on its behalf by:

J Rennie Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Rennie Tool Company (The) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Carrington Field Street, Higher Hillgate, Stockport, SK1 3JN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Rennie Tool Company (The) Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Goodwill

not amortised

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery	3 - 14 years straight line
Vehicles	5 years straight line
Computer equipment	3 years straight line

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the Profit and Loss Account in administrative expenses.

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.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	4		4

3. Dividends on equity shares

	2025		2024
	£		£
Amounts recognised as distributions to equity holders in the financial year:
Ordinary Shares of £1 each. Interim	89,883		98,139

4. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 January 2025	20,000		20,000
At 31 December 2025	20,000		20,000
Accumulated amortisation
At 01 January 2025	20,000		20,000
At 31 December 2025	20,000		20,000
Net book value
At 31 December 2025	0		0
At 31 December 2024	0		0

5. Tangible assets

	Plant and machinery		Vehicles		Computer equipment		Total
	£		£		£		£
Cost
At 01 January 2025	184,316		83,068		1,865		269,249
Additions	0		38,500		0		38,500
Disposals	0		( 21,569)		0		( 21,569)
At 31 December 2025	184,316		99,999		1,865		286,180
Accumulated depreciation
At 01 January 2025	184,315		34,320		1,864		220,499
Charge for the financial year	0		21,207		0		21,207
Disposals	0		( 19,053)		0		( 19,053)
At 31 December 2025	184,315		36,474		1,864		222,653
Net book value
At 31 December 2025	1		63,525		1		63,527
At 31 December 2024	1		48,748		1		48,750

6. Stocks

	2025		2024
	£		£
Stocks	73,690		73,902

7. Debtors

	2025		2024
	£		£
Trade debtors	135,712		121,011
Other debtors	11,846		12,477
	147,558		133,488

8. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	2,667		4,000
Trade creditors	94,862		90,298
Taxation and social security	44,999		55,928
Other creditors	7,445		7,648
	149,973		157,874

9. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	0		2,667

There are no amounts included above in respect of which any security has been given by the small entity.

10. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
713 Ordinary shares of £ 1.00 each	713		713