REGISTERED NUMBER: 10403583 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2026

FOR

RAC CONSTRUCTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R A Carter

SECRETARY:

A Laughton

REGISTERED OFFICE:

C/O Galloways Accounting

The Mill Building

31-35 Chatsworth Road

Worthing

West Sussex

BN11 1LY

REGISTERED NUMBER:

10403583 (England and Wales)

ACCOUNTANTS:

Galloways Accounting Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

4

18,571

8,758

CURRENT ASSETS

Debtors

5

20,175

24,189

Cash at bank

54,503

189,827

74,678

214,016

CREDITORS

Amounts falling due within one year

6

3,404

21,277

NET CURRENT ASSETS

71,274

192,739

TOTAL ASSETS LESS CURRENT LIABILITIES

89,845

201,497

PROVISIONS FOR LIABILITIES

-

1,664

NET ASSETS

89,845

199,833

CAPITAL AND RESERVES

Called up share capital

110

110

Retained earnings

89,735

199,723

89,845

199,833

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2026 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 29 October 2026 and were signed by:

R A Carter - Director

1.	STATUTORY INFORMATION

RAC Construction 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.

Plant and machinery

-

25% straight line

Fixtures and fittings

-

25% straight line

Computer equipment

-

33% straight line

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

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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 October 2025

1,651

15,208

1,507

18,366

Additions

15,206

-

-

15,206

At 30 September 2026

16,857

15,208

1,507

33,572

DEPRECIATION

At 1 October 2025

1,292

7,120

1,196

9,608

Charge for year

2,918

2,316

159

5,393

At 30 September 2026

4,210

9,436

1,355

15,001

NET BOOK VALUE

At 30 September 2026

12,647

5,772

152

18,571

At 30 September 2025

359

8,088

311

8,758

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

12,984

12,983

Directors' loan accounts

-

7,837

Tax

-

2,645

VAT

-

523

Deferred tax asset

7,046

-

Prepayments

145

201

20,175

24,189

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

103

100

Tax

(10,613

)

13,207

Social security and other taxes

1,679

1,565

VAT

7,540

-

Other creditors

1,790

3,650

Accrued expenses

2,905

2,755

3,404

21,277

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2026 and 30 September 2025:

2026

2025

£

£

R A Carter

Balance outstanding at start of year

7,837

(16,723

)

Amounts advanced

57,480

90,695

Amounts repaid

(65,317

)

(66,135

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

7,837

This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R A Carter.