R & D Surfacing Contractors Limited

Registered number

04964061

Filleted Accounts

31 December 2025

R & D Surfacing Contractors Limited
Registered number:		04964061
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		30,000			30,000
Tangible assets	4		29,505			39,340
			59,505			69,340

Current assets
Stocks		29,685			-
Debtors	5	100,408			23,137
Cash at bank and in hand		19,568			122,537
		149,661			145,674

Creditors: amounts falling due within one year	6	(61,894)			(30,936)

Net current assets			87,767			114,738

Total assets less current liabilities			147,272			184,078


Provisions for liabilities			(1,016)			(1,016)


Net assets			146,256			183,062

Capital and reserves
Called up share capital			2			2
Profit and loss account			146,254			183,060

Shareholders' funds			146,256			183,062

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D Smith
Director
Approved by the board on 14 September 2026

R & D Surfacing Contractors Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	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 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance basis
	Fixtures, fittings, tools and equipment	25% reducing balance basis

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			5		5


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 January 2025					30,000
	At 31 December 2025					30,000

	Amortisation
	At 31 December 2025					-

	Net book value
	At 31 December 2025					30,000
	At 31 December 2024					30,000

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 January 2025	71,383		69,774		141,157
	At 31 December 2025	71,383		69,774		141,157

	Depreciation
	At 1 January 2025	69,640		32,177		101,817
	Charge for the year	436		9,399		9,835
	At 31 December 2025	70,076		41,576		111,652

	Net book value
	At 31 December 2025	1,307		28,198		29,505
	At 31 December 2024	1,743		37,597		39,340


5	Debtors			2025		2024
£					£

	Trade debtors			89,105		21,217
	Other debtors			11,303		1,920
				100,408		23,137


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			51,569		23,928
	Taxation and social security costs			4,779		3,100
	Other creditors			5,546		3,908
				61,894		30,936


7	Other information

	R & D Surfacing Contractors Limited is a private company limited by shares and incorporated in England. Its registered office is:
	26 Mortimers Lane
	Fair Oak
	Eastleigh
	Hampshire
	SO50 7BD