Company registration number 03573571 (England and Wales)
R S R REFURBISHMENTS LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
R S R REFURBISHMENTS LIMITED
COMPANY INFORMATION
Director
Mr R S Robertson
Company number
03573571
Registered office
2 Upperton Gardens
Eastbourne
East Sussex
United Kingdom
BN21 2AH
Accountants
Xeinadin South East Ltd
2 Upperton Gardens
Eastbourne
East Sussex
United Kingdom
BN21 2AH
Business address
Unit 1
Martins Farm
Hooe Road
Battle
East Sussex
TN33 9EH
R S R REFURBISHMENTS LIMITED
CONTENTS
Page
Director's report
1
Balance sheet
2
Notes to the financial statements
3 - 5
R S R REFURBISHMENTS LIMITED
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -
The director presents his annual report and financial statements for the year ended 31 December 2025.
Principal activities
The principal activity of the company in the year under review was that of property management.
Director
The director who held office during the year and up to the date of signature of the financial statements was as follows:
Mr R S Robertson
Small companies exemption
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
On behalf of the board
Mr R S Robertson
Director
17 September 2026
R S R REFURBISHMENTS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
385,637
376,744
Current assets
Debtors
4
316,306
352,332
Cash at bank and in hand
21,785
8,898
338,091
361,230
Creditors: amounts falling due within one year
5
(402,600)
(398,916)
Net current liabilities
(64,509)
(37,686)
Total assets less current liabilities
321,128
339,058
Provisions for liabilities
(13,189)
Net assets
321,128
325,869
Capital and reserves
Called up share capital
101
101
Profit and loss reserves
321,027
325,768
Total equity
321,128
325,869
For the financial year ended 31 December 2025 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 of its financial statements for the year in question in accordance with section 476.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true
The financial statements were approved and signed by the director and authorised for issue on 17 September 2026
Mr R S Robertson
Director
Company registration number 03573571 (England and Wales)
R S R REFURBISHMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information
R S R Refurbishments Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
1.1
Basis of preparation
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2
Turnover
Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.
When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.
The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:
1.3
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Long leasehold
not provided
Plant and machinery
15% on reducing balance
Fixtures and fittings
20% on reducing balance
Computer equipment
33.33% on cost
Motor vehicles
25% reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
1.4
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
R S R REFURBISHMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.
1.5
Leases
As lessee
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2025
2024
Number
Number
Total
3
3
R S R REFURBISHMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
3
Tangible fixed assets
Long leasehold
Plant and machinery
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 January 2025
267,790
128,307
10,402
7,968
423,399
837,866
Additions
43,214
43,214
Disposals
(7,995)
(7,995)
At 31 December 2025
267,790
128,307
10,402
7,968
458,618
873,085
Depreciation and impairment
At 1 January 2025
89,330
10,212
7,968
353,612
461,122
Depreciation charged in the year
5,848
38
28,364
34,250
Eliminated in respect of disposals
(7,924)
(7,924)
At 31 December 2025
95,178
10,250
7,968
374,052
487,448
Carrying amount
At 31 December 2025
267,790
33,129
152
84,566
385,637
At 31 December 2024
267,790
38,977
190
69,787
376,744
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
83,347
115,299
Other debtors
219,193
225,953
Prepayments and accrued income
13,766
11,080
316,306
352,332
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
9,993
24,040
Taxation and social security
80,211
51,793
Other creditors
303,329
316,590
Accruals and deferred income
9,067
6,493
402,600
398,916