Radley & Son Building Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 06544260

		31 May 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		125,671		126,742
Investments	6		100		100

			125,771		126,842
CURRENT ASSETS
Stocks	7	262,517		137,087
Debtors	8	1,332,520		1,331,878
Cash at bank and in hand		274,599		159,040

		1,869,636		1,628,005
Creditors: Amounts Falling Due Within One Year	9	(243,626 )		(218,038 )

NET CURRENT ASSETS (LIABILITIES)			1,626,010		1,409,967

TOTAL ASSETS LESS CURRENT LIABILITIES			1,751,781		1,536,809

PROVISIONS FOR LIABILITIES
Deferred Taxation			(31,418 )		(31,686 )

NET ASSETS			1,720,363		1,505,123

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			1,720,263		1,505,023

SHAREHOLDERS' FUNDS			1,720,363		1,505,123

Page 1

Page 2

Radley & Son Building Services Limited

Balance Sheet (continued)

As At 31 May 2026

For the period ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Mark Radley

Director

14/10/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Radley & Son Building Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06544260 . The registered office is The Counting House, 9 High Street, Tring, Herts, HP23 5TE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Computer Equipment	25% reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

Page 3

Page 4

Radley & Son Building Services Limited

Notes to the Financial Statements (continued)

For the Period 1 April 2025 to 31 May 2026

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 4 (2025: 4)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	60,000

As at 31 May 2026	60,000

Amortisation
As at 1 April 2025	60,000

As at 31 May 2026	60,000

Net Book Value
As at 31 May 2026	-

As at 1 April 2025	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	106,176	160,594	3,399	270,169
Additions	39,568	-	957	40,525

As at 31 May 2026	145,744	160,594	4,356	310,694

Depreciation
As at 1 April 2025	95,133	47,008	1,286	143,427
Provided during the period	7,731	33,129	736	41,596

As at 31 May 2026	102,864	80,137	2,022	185,023

Net Book Value
As at 31 May 2026	42,880	80,457	2,334	125,671

As at 1 April 2025	11,043	113,586	2,113	126,742

Page 4

Page 5

Radley & Son Building Services Limited

Notes to the Financial Statements (continued)

For the Period 1 April 2025 to 31 May 2026

6. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 April 2025	100

As at 31 May 2026	100

Provision
As at 1 April 2025	-

As at 31 May 2026	-

Net Book Value
As at 31 May 2026	100

As at 1 April 2025	100

7. Stocks

	31 May 2026	31 March 2025
	£	£
Stock	262,517	137,087

8. Debtors

	31 May 2026	31 March 2025
	£	£
Due within one year
Trade debtors	26,342	43,748
Prepayments and accrued income	3,442	-
Other debtors	220,000	220,000
VAT	17,151	-
Directors' loan accounts	192,353	194,768
Amounts owed by related parties	805,649	805,779

	1,264,937	1,264,295
Due after more than one year
Corporation tax recoverable assets	67,583	67,583

	1,332,520	1,331,878

Page 5

Page 6

Radley & Son Building Services Limited

Notes to the Financial Statements (continued)

For the Period 1 April 2025 to 31 May 2026

9. Creditors: Amounts Falling Due Within One Year

	31 May 2026	31 March 2025
	£	£
Trade creditors	59,699	76,703
Corporation tax	111,895	42,425
Other taxes and social security	12,216	8,370
VAT	-	41,716
Net wages	300	500
Other creditors	1,644	2,035
Accruals and deferred income	2,562	1,845
Directors' loan accounts	55,310	44,444

	243,626	218,038

10. Share Capital

	31 May 2026	31 March 2025
	£	£
Allotted, Called up and fully paid	100	100

11. Related Party Transactions

Included in Debtors is an amount of £805,649 (2025: 805,779) owed by Pendley Beeches Developments Ltd, a company of which Radley & Son Building Services Limited owns 100% of the issued share capital.

Page 6