RB FORECOURTS LTD - Filleted accounts

Registered number

11295076

RB FORECOURTS LTD

Filleted Accounts

31 December 2025

RB FORECOURTS LTD
Registered number:		11295076
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,043,056			1,057,157

Current assets
Stocks		103,876			88,535
Debtors	4	62,902			49,347
Cash at bank and in hand		183,139			101,441
		349,917			239,323

Creditors: amounts falling due within one year	5	(366,576)			(274,669)

Net current liabilities			(16,659)			(35,346)

Total assets less current liabilities			1,026,397			1,021,811

Creditors: amounts falling due after more than one year	6		(803,347)			(830,372)



Net assets			223,050			191,439

Capital and reserves
Called up share capital			100			100
Profit and loss account			222,950			191,339

Shareholders' funds			223,050			191,439

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.




S Younis
Director
Approved by the board on 3 February 2026

RB FORECOURTS LTD
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.

	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:

	Freehold buildings	over 50 years
	Plant and machinery	25% reducing balance
	Fixtures, fittings, tools and equipment	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			5		6


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 January 2025	1,092,929		177,438		1,270,367
	Additions	-		25,878		25,878
	At 31 December 2025	1,092,929		203,316		1,296,245

	Depreciation
	At 1 January 2025	130,113		83,097		213,210
	Charge for the year	21,859		18,120		39,979
	At 31 December 2025	151,972		101,217		253,189

	Net book value
	At 31 December 2025	940,957		102,099		1,043,056
	At 31 December 2024	962,816		94,341		1,057,157


4	Debtors			2025		2024
£					£

	Trade debtors			62,462		48,907
	Other debtors			440		440
				62,902		49,347


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

	Bank loans and overdrafts			59,000		59,000
	Other loans			9,000		-
	Trade creditors			284,659		178,817
	Taxation and social security costs			13,917		33,542
	Other creditors			-		3,310
				366,576		274,669


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

	Bank loans			314,173		345,698
	Other loans			34,500		-
	Other creditors			454,674		484,674
				803,347		830,372

	£264,213 of trade creditors owed to BP Oil UK Limited is secured by a bank guarantee. The guarantee is secured by way of a fixed and floating charge over the assets of the company.
7	Loans			2025		2024
£					£
	Creditors include:

	Secured bank loans			373,173		404,698

	The bank loan has been secured by way of a fixed and floating charge over the assets of the company.


8	Controlling party

	During the year the company was under the control of the director.


9	Other information

	RB FORECOURTS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Royal Blue Service Station
	York Road
	Doncaster
	DN5 8LY