REGISTERED NUMBER: 04607493 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

RST ENGINEERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S R Taylor

Mr J P Taylor

Mr P R Taylor

SECRETARY:

Mrs M M Taylor

REGISTERED OFFICE:

Alban House

99 High Street South

Dunstable

Bedfordshire

LU6 3SF

REGISTERED NUMBER:

04607493 (England and Wales)

ACCOUNTANTS:

Stoten Gillam Limited

Chartered Accountants

Alban House

99 High Street South

Dunstable

Bedfordshire

LU6 3SF

FIXED ASSETS

Tangible assets

4

858,057

983,246

CURRENT ASSETS

Stocks

16,000

25,000

Debtors

5

535,380

479,973

Cash at bank and in hand

675,271

796,626

1,226,651

1,301,599

CREDITORS

Amounts falling due within one year

6

444,756

525,657

NET CURRENT ASSETS

781,895

775,942

TOTAL ASSETS LESS CURRENT LIABILITIES

1,639,952

1,759,188

CREDITORS

Amounts falling due after more than one year

7

(33,611

)

(86,945

)

PROVISIONS FOR LIABILITIES

(196,987

)

(229,010

)

NET ASSETS

1,409,354

1,443,233

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

1,409,154

1,443,033

SHAREHOLDERS' FUNDS

1,409,354

1,443,233

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 September 2026 and were signed on its behalf by:

Mr S R Taylor - Director

Mr J P Taylor - Director

Mr P R Taylor - Director

1.	STATUTORY INFORMATION

RST Engineering 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

10% on cost

Plant and machinery etc

-

25% on cost, 20% on cost and 15% on cost

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

3,819

2,220,465

2,224,284

Additions

-

11,509

11,509

Disposals

-

(30,000

)

(30,000

)

At 31 March 2026

3,819

2,201,974

2,205,793

DEPRECIATION

At 1 April 2025

3,438

1,237,600

1,241,038

Charge for year

381

136,317

136,698

Eliminated on disposal

-

(30,000

)

(30,000

)

At 31 March 2026

3,819

1,343,917

1,347,736

NET BOOK VALUE

At 31 March 2026

-

858,057

858,057

At 31 March 2025

381

982,865

983,246

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2025

475,303

Transfer to ownership

(189,303

)

At 31 March 2026

286,000

DEPRECIATION

At 1 April 2025

193,471

Charge for year

52,200

Transfer to ownership

(110,871

)

At 31 March 2026

134,800

NET BOOK VALUE

At 31 March 2026

151,200

At 31 March 2025

281,832

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

457,906

399,611

Other debtors

77,474

80,362

535,380

479,973

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 8)

53,333

114,457

Trade creditors

96,429

105,118

Taxation and social security

275,408

275,132

Other creditors

19,586

30,950

444,756

525,657

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 8)

33,611

86,945

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

53,333

114,457

Between one and five years

33,611

86,945

86,944

201,402

Non-cancellable

operating leases

2026

2025

£

£

Within one year

106,733

85,076

Between one and five years

307,301

287,513

In more than five years

70,000

140,000

484,034

512,589