REGISTERED NUMBER: SC306943 (Scotland)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

R & M (Ventilation & Noise Control) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

Mr Alastair Milne

Mr Gary Robertson

SECRETARY:

Mr Alastair Milne

REGISTERED OFFICE:

2nd Floor

22-24 Blythswood Square

Glasgow

G2 4BG

REGISTERED NUMBER:

SC306943 (Scotland)

ACCOUNTANTS:

Wallace White Accountants

2nd Floor

22-24 Blythswood Square

Glasgow

G2 4BG

FIXED ASSETS

Tangible assets

4

18,274

35,088

CURRENT ASSETS

Debtors

5

204,774

283,112

Cash at bank and in hand

71,215

49,752

275,989

332,864

CREDITORS

Amounts falling due within one year

6

143,280

224,765

NET CURRENT ASSETS

132,709

108,099

TOTAL ASSETS LESS CURRENT LIABILITIES

150,983

143,187

CREDITORS

Amounts falling due after more than one year

7

-

(2,284

)

PROVISIONS FOR LIABILITIES

(3,472

)

(6,666

)

NET ASSETS

147,511

134,237

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

147,411

134,137

147,511

134,237

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 July 2026 and were signed on its behalf by:

Mr Alastair Milne - Director

Mr Gary Robertson - Director

1.	STATUTORY INFORMATION

R & M (Ventilation & Noise Control) Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 etc

-

33% on cost and 25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 9 (2025 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

137,824

Additions

1,963

Disposals

(12,874

)

At 30 April 2026

126,913

DEPRECIATION

At 1 May 2025

102,736

Charge for year

15,558

Eliminated on disposal

(9,655

)

At 30 April 2026

108,639

NET BOOK VALUE

At 30 April 2026

18,274

At 30 April 2025

35,088

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

Plant and

machinery

etc

£

COST

At 1 May 2025

and 30 April 2026

20,693

DEPRECIATION

At 1 May 2025

and 30 April 2026

5,173

NET BOOK VALUE

At 30 April 2026

15,520

At 30 April 2025

15,520

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

184,818

264,413

Other debtors

19,956

18,699

204,774

283,112

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts

2,283

11,922

Trade creditors

69,690

145,678

Taxation and social security

29,431

18,780

Other creditors

41,876

48,385

143,280

224,765

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts

-

2,284

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.26

30.4.25

£

£

Hire purchase contracts

2,283

14,206

Hire purchase creditors are secured over the assets to which they relate.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in other creditors are amounts due to the directors. A Milne is due £19,764 (2025: £23,787) and G Robertson is due £21,042 (2025: £22,908). These loans are repayable on demand.

10.	RELATED PARTY DISCLOSURES

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 April 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Wallace White Accountants

2nd Floor

22-24 Blythswood Square

Glasgow

G2 4BG

17 July 2026