Registration number: 04515676

RSK Countryside Management Limited

Contents

RSK Countryside Management Limited

Company Information

RSK Countryside Management Limited

(Registration number: 04515676)
Balance Sheet as at 5 April 2026

Approved and authorised by the Board on 14 October 2026 and signed on its behalf by:
 

RSK Countryside Management Limited

Notes to the Financial Statements for the Period from 7 April 2025 to 5 April 2026

The company is a private company limited by share capital, incorporated in England and Wales.

The company was formerly known as ATV Contract Services Limited.

The address of its registered office is:
Spring Lodge
172 Chester Road
Helsby
Cheshire
WA6 0AR
England

These financial statements were authorised for issue by the Board on 14 October 2026.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

Basis of preparation

RSK Countryside Management Limited

Notes to the Financial Statements for the Period from 7 April 2025 to 5 April 2026

Going concern

The Directors have acknowledged the latest guidance on going concern from the Financial Reporting Council and considered various relevant matters noted here.

The company participates in the Group’s centralised treasury arrangements and so shares banking arrangements with its subsidiaries. As at the year-end the funds comprised a £1.1bn committed acquisition facility and a £175m revolving credit facility. These facilities were extended from 2028 to 2030 in September 2024. In September 2024 the Group received £520m preferred equity investment from a consortium of investors. In September 2026, the revolving credit facility was increased to £225m.

The facilities will finance growth, both organic and acquisitive, and associated working capital requirements.

After a thorough review, the Group's consolidated business plan, forecasts and projections show that it is expected to operate within its facilities.

The Group has established contracts and master service agreements with several customers across a wide range of sectors and markets and has a significant pipeline of committed work, tenders in progress and opportunities. The Directors believe that the Group will continue to manage its business risks successfully despite uncertain economic conditions in some business sectors and countries.

There is an ongoing restructuring programme to minimise further losses, which has included a number of redundancies and exit from a property lease. The business continues to receive managerial support from RSK Group Limited to rectify historic trading issues and generate further
revenues. The Company is also at early stage discussions to merge another Group subsidiary into the Company to drive further efficiency savings across the two businesses.

The directors have reasonable expectation that the Company has adequate support and resources to navigate through the challenging current economic climate and continue in operational existence for the foreseeable future, being a period of at least twelve months after the date on which the
report and financial statements are signed. The Company has access to facilities held by RSK Group Limited and the directors of the company have sought, and obtained in writing, confirmation from the directors of RSK Group Limited that any such support as may be required to enable the Company to fulfil its obligations as they fall due would be provided. Thus, they continue to adopt the going concern basis of accounting in preparing the financial statements.

Audit report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 19 October 2026 was Grace Pay ACA, who signed for and on behalf of UHY Ross Brooke.

Revenue recognition

RSK Countryside Management Limited

Notes to the Financial Statements for the Period from 7 April 2025 to 5 April 2026

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of turnover can be measured reliably;
- it is probable that the company will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured reliably; and
- the costs incurred and the costs to complete the contract can be measured reliably.

Long-term contracts are assessed on a contract by contract basis and reflected in the profit and loss account by recording turnover and related costs as contract activity progresses. Turnover represents the value of work done in the period, including estimates of amounts not invoiced, and is recognised by reference to the stage of completion. Operating profit includes attributable profit on long-term completed contracts and amounts recoverable on uncompleted contracts, the latter being included within debtors due within one year.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in the profit and loss account, except that a change 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.

Current tax
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
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 balances 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 value 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.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

RSK Countryside Management Limited

Notes to the Financial Statements for the Period from 7 April 2025 to 5 April 2026

Tangible assets

Depreciation

Debtors

Stocks

Creditors

Borrowings

RSK Countryside Management Limited

Notes to the Financial Statements for the Period from 7 April 2025 to 5 April 2026

Leases

Share capital

Defined contribution pension obligation

RSK Countryside Management Limited

Notes to the Financial Statements for the Period from 7 April 2025 to 5 April 2026

Financial instruments

Financial assets and liabilities are recognised in the company’s balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets
Basic financial assets, including trade and other receivables, loans receivable from other Group companies, investments in subsidiary companies and cash and cash equivalents, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of future receipts discounted at the market rate of
interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any provision for impairment.

Impairment of financial assets
At each reporting date the company assesses whether there is objective evidence that a financial asset is impaired. If such evidence exists, the company recognises an impairment loss which is measured as the difference between the carrying amount and the present value of the future cashflows, discounted at the original effective interest rate. Impairment losses are recognised in profit or loss.

Impairment losses are reversed if the reversal can be objectively related to an event occurring after the impairment was recognised. The reversal of the impairment will be recognised in profit or loss.

Financial liabilities
Basic financial liabilities, including trade and other payables, bank loans, hire purchase contracts and loans payable to other Group companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future payments discounted at the market rate of interest.

Debt instruments are subsequently carried at amortised cost using the effective interest method.

Derecognition of financial instruments
A financial asset is derecognised when the contractual rights to the cash flows from the financial asset expire, or the company transfers the financial asset and substantially all the risks and rewards
of ownership have been transferred.

A financial liability is derecognised when the obligation specified in the contract is discharged, cancelled, or expires.

The average number of persons employed by the company (including directors) during the period was 21 (2025 - 37).

RSK Countryside Management Limited

Notes to the Financial Statements for the Period from 7 April 2025 to 5 April 2026

Creditors: amounts falling due within one year