REGISTERED NUMBER: 07101568 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

R K ENGINEERING (ATHERSTONE) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K M Chetwynd

D G Chetwynd

REGISTERED OFFICE:

40 Fourways

Carlyon Road Industrial Estate

Atherstone

Warwickshire

CV9 1LG

REGISTERED NUMBER:

07101568 (England and Wales)

ACCOUNTANTS:

LDP Luckmans

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

FIXED ASSETS

Tangible assets

4

369,709

356,102

CURRENT ASSETS

Stocks

20,502

13,095

Debtors

5

311,541

295,574

Cash at bank

22,551

29,039

354,594

337,708

CREDITORS

Amounts falling due within one year

6

411,252

366,252

NET CURRENT LIABILITIES

(56,658

)

(28,544

)

TOTAL ASSETS LESS CURRENT LIABILITIES

313,051

327,558

CREDITORS

Amounts falling due after more than one year

7

(116,104

)

(85,217

)

PROVISIONS FOR LIABILITIES

8

(90,861

)

(87,113

)

NET ASSETS

106,086

155,228

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

106,085

155,227

106,086

155,228

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 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 David Gary Chetwynd the Board of Directors and authorised for issue on 16 October 2026 and were signed on its behalf by:

K M Chetwynd - Director

1.	STATUTORY INFORMATION

R K Engineering (Atherstone) 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.

Plant and machinery

-

15% on reducing balance

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 20 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 January 2025

1,043,698

Additions

72,785

At 31 December 2025

1,116,483

DEPRECIATION

At 1 January 2025

687,596

Charge for year

59,178

At 31 December 2025

746,774

NET BOOK VALUE

At 31 December 2025

369,709

At 31 December 2024

356,102

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

Plant and

machinery

£

COST

At 1 January 2025

and 31 December 2025

699,878

DEPRECIATION

At 1 January 2025

and 31 December 2025

444,990

NET BOOK VALUE

At 31 December 2025

254,888

At 31 December 2024

254,888

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

152,829

130,609

Directors' current accounts

154,234

164,706

VAT

2,984

-

Prepayments

1,494

259

311,541

295,574

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

11,465

19,111

Hire purchase contracts

79,961

34,991

Trade creditors

73,567

62,191

Tax

99

99

Social security and other taxes

8,596

5,271

VAT

-

51,579

Other creditors

55,641

61,805

Factoring account

142,049

99,106

Accrued expenses

39,874

32,099

411,252

366,252

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans - 1-2 years

7,918

20,629

Bank loans - 2-5 years

19,375

16,176

Hire purchase contracts

88,811

48,412

116,104

85,217

8.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

90,861

87,113

Deferred

tax

£

Balance at 1 January 2025

87,113

Provided during year

3,748

Balance at 31 December 2025

90,861