Company Registration No. 02039440 (England and Wales)
R & R Engineering Limited
Unaudited accounts
for the year ended 31 March 2026
R & R Engineering Limited
Unaudited accounts
Contents
R & R Engineering Limited
Company Information
for the year ended 31 March 2026
Directors
Mr K P Davies
Mr D J Nurse
Mr M L Dudds
Company Number
02039440 (England and Wales)
Registered Office
R&R Engineering Ltd
Oak Road
Wrexham Industrial Estate
Wrexham
Clwyd
LL13 9RG
Wales
Accountants
THE UNCOMMON ACCOUNTANTS LTD
Unit 2g, Redwither Tower
Redwither Business Park
Wrexham
LL13 9XT
R & R Engineering Limited
Statement of financial position
as at 31 March 2026
Tangible assets
370,739
384,633
Debtors
3,862,161
2,166,522
Cash at bank and in hand
875,279
1,680,882
Creditors: amounts falling due within one year
(1,776,642)
(837,559)
Net current assets
2,966,272
3,014,678
Total assets less current liabilities
3,337,011
3,399,311
Creditors: amounts falling due after more than one year
(2,810)
(5,810)
Provisions for liabilities
Deferred tax
(92,685)
(90,853)
Other provisions
-
(194,580)
Net assets
3,241,516
3,108,068
Called up share capital
5,000
5,000
Profit and loss account
3,236,516
3,103,068
Shareholders' funds
3,241,516
3,108,068
For the year ending 31 March 2026 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 August 2026 and were signed on its behalf by
Mr K P Davies
Director
Company Registration No. 02039440
R & R Engineering Limited
Notes to the Accounts
for the year ended 31 March 2026
R & R Engineering Limited is a private company, limited by shares, registered in England and Wales, registration number 02039440. The registered office is R&R Engineering Ltd, Oak Road, Wrexham Industrial Estate, Wrexham, Clwyd, LL13 9RG, Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10 years
Fixtures & fittings
5 years
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair
value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less
any impairment.
Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not
more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the
date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
R & R Engineering Limited
Notes to the Accounts
for the year ended 31 March 2026
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured
initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective
interest method.
Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge
attributable to an item of income and expense recognised as other comprehensive income or to an item recognised
directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively
enacted by the balance sheet date in the countries where the Company operates and generates income.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the
balance sheet date, except that:
- The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against
the reversal of deferred tax liabilities or other future taxable profits; and
- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have
been met.
Deferred tax balances are not recognised in respect of permanent differences except in respect of business
combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the
future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount
that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively
enacted by the balance sheet date.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Expenditure on research and development is written off in the year in which it is incurred.
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid.
Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
R & R Engineering Limited
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2025
-
167,555
409,425
32,799
609,779
Additions
4,584
12,130
56,048
8,897
81,659
Disposals
-
-
(89,452)
-
(89,452)
At 31 March 2026
4,584
179,685
376,021
41,696
601,986
At 1 April 2025
-
78,890
125,054
21,202
225,146
Charge for the year
-
12,626
46,880
4,652
64,158
On disposals
-
-
(58,057)
-
(58,057)
At 31 March 2026
-
91,516
113,877
25,854
231,247
At 31 March 2026
4,584
88,169
262,144
15,842
370,739
At 31 March 2025
-
88,665
284,371
11,597
384,633
Amounts falling due within one year
Trade debtors
1,114,316
747,516
Amounts due from group undertakings etc.
2,031,657
886,520
Accrued income and prepayments
716,188
513,854
6
Creditors: amounts falling due within one year
2026
2025
Obligations under finance leases and hire purchase contracts
3,000
3,000
Trade creditors
374,030
209,102
Amounts owed to group undertakings and other participating interests
6,750
-
Taxes and social security
367,152
408,774
Deferred income
87,233
75,319
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
2,810
5,810
R & R Engineering Limited
Notes to the Accounts
for the year ended 31 March 2026
8
Deferred taxation
2026
2025
Accelerated capital allowances
92,685
90,853
Provision at start of year
90,853
63,032
Charged to the profit and loss account
1,832
27,821
Provision at end of year
92,685
90,853
Allotted, called up and fully paid:
5,000 Ordinary shares of £1 each
5,000
5,000
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of
the Company in an independently administered fund. The pension cost charge represents contributions payable by the
Company to the fund and amounted to £62,541 (2025 - £24,602). Contributions totalling £5,174 (2025 - £5,182) were payable
to the fund at the balance sheet date and are included in creditors.
11
Operating lease commitments
2026
2025
At 31 March 2026 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
117,000
117,000
Later than one year and not later than five years
468,000
468,000
Later than five years
279,333
396,333
12
Transactions with related parties
The company has taken advantage of the exemption, under the terms of the Financial Reporting Standard 102 "The Financial
Reporting Standard applicable in the UK and Republic of Ireland", not to disclose the related party transactions with wholly
owned subsidiaries within the group.
The company is a wholly owned subsidiary of R & R Engineering 23 Limited a company registered in England and Wales. The
company's ultimate controlling party is DN & KD Holdings Limited.
14
Average number of employees
During the year the average number of employees was 35 (2025: 35).