REGISTERED NUMBER: 13816607 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

RS DEVELOPMENTS YORKSHIRE LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

R R Selley

REGISTERED OFFICE:

13 Smithy Lane

Skelmanthorpe

Huddersfield

West Yorkshire

HD8 9DF

REGISTERED NUMBER:

13816607 (England and Wales)

ACCOUNTANTS:

Highdale Accounting Ltd

Highdale Cottage

217 Barnsley Road

Denby Dale

Huddersfield

West Yorkshire

HD8 8TS

FIXED ASSETS

Property, plant and equipment

4

33,000

39,457

CURRENT ASSETS

Debtors

5

85,957

59,660

Cash at bank

54

2

86,011

59,662

CREDITORS

Amounts falling due within one year

6

114,266

64,288

NET CURRENT LIABILITIES

(28,255

)

(4,626

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,745

34,831

CREDITORS

Amounts falling due after more than one year

7

(38,069

)

(53,043

)

PROVISIONS FOR LIABILITIES

(6,270

)

(7,497

)

NET LIABILITIES

(39,594

)

(25,709

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(39,694

)

(25,809

)

(39,594

)

(25,709

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 23 September 2026 and were signed by:

R R Selley - Director

1.	STATUTORY INFORMATION

RS Developments Yorkshire Ltd 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.

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 £.

Turnover

Revenue 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.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 January 2025

53,923

Additions

1,746

At 31 December 2025

55,669

DEPRECIATION

At 1 January 2025

14,466

Charge for year

8,203

At 31 December 2025

22,669

NET BOOK VALUE

At 31 December 2025

33,000

At 31 December 2024

39,457

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

-

6,928

Other debtors

73,838

44,530

73,838

51,458

Amounts falling due after more than one year:

Other debtors

12,119

8,202

Aggregate amounts

85,957

59,660

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,970

7,825

Hire purchase contracts (see note 8)

11,347

10,768

Trade creditors

23,967

9,740

Taxation and social security

48,170

31,450

Other creditors

20,812

4,505

114,266

64,288

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

22,145

25,772

Hire purchase contracts (see note 8)

15,924

27,271

38,069

53,043

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

3,486

8,743

Hire purchase

-

6,213

3,486

14,956

8.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2025

2024

£

£

Net obligations repayable:

Within one year

11,347

10,768

Between one and five years

15,924

21,058

In more than five years

-

6,213

27,271

38,039

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

R R Selley

Balance outstanding at start of year

44,301

24,746

Amounts advanced

58,756

34,041

Amounts repaid

(29,448

)

(14,486

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

73,609

44,301

10.	RELATED PARTY DISCLOSURES

At the end of the year the company was owed £73,609.46 from its director, £17,700.00 was repaid within 9 months of the year end. (2024: £44,301.43 was owed from the company to the director).