REGISTERED NUMBER: 05174133 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

R. K. CASE CONTRACTORS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

R K Case

L E A Case

SECRETARY:

L E A Case

REGISTERED OFFICE:

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

REGISTERED NUMBER:

05174133 (England and Wales)

ACCOUNTANTS:

Plus Accounting

Chartered Accountants

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

FIXED ASSETS

Tangible assets

4

2,650

2,109

CURRENT ASSETS

Debtors

5

32,558

41,592

Cash at bank

2,577

15,016

35,135

56,608

CREDITORS

Amounts falling due within one year

6

(22,367

)

(32,605

)

NET CURRENT ASSETS

12,768

24,003

TOTAL ASSETS LESS CURRENT LIABILITIES

15,418

26,112

PROVISIONS FOR LIABILITIES

8

-

(528

)

NET ASSETS

15,418

25,584

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

15,318

25,484

SHAREHOLDERS' FUNDS

15,418

25,584

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2026 and were signed on its behalf by:

L E A Case - Director

1.	STATUTORY INFORMATION

R. K. Case Contractors 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.

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.

The financial statements have been prepared on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

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

-

20% on reducing balance

Fixtures and fittings

-

33% on reducing balance and 10% on reducing balance

Motor vehicles

-

25% on reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 May 2025

92,722

1,198

27,804

121,724

Additions

1,505

208

-

1,713

At 30 April 2026

94,227

1,406

27,804

123,437

DEPRECIATION

At 1 May 2025

91,161

1,198

27,256

119,615

Charge for year

613

11

548

1,172

At 30 April 2026

91,774

1,209

27,804

120,787

NET BOOK VALUE

At 30 April 2026

2,453

197

-

2,650

At 30 April 2025

1,561

-

548

2,109

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,080

3,776

Amounts owed by group undertakings

26,573

31,933

Other debtors

4,905

5,883

32,558

41,592

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

2,690

4,500

Taxation and social security

-

7,722

Other creditors

19,677

20,383

22,367

32,605

7.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

There is a fixed and floating charge over all the assets of the company.

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

-

528

Deferred tax

£

Balance at 1 May 2025

528

Accelerated capital allowances

Balance at 30 April 2026

528

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

10.	RELATED PARTY DISCLOSURES

Included within other debtors is £26,573 (2025: £31,933) owed by R.K. Case Estates Limited. R K Case is also a director of R.K. Case Estates Limited.