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REGISTERED NUMBER: 08406367 (England and Wales)















Unaudited Financial Statements for the Year Ended 28 February 2021

for

RPH Construction Co. Ltd

RPH Construction Co. Ltd (Registered number: 08406367)






Contents of the Financial Statements
for the Year Ended 28 February 2021




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


RPH Construction Co. Ltd

Company Information
for the Year Ended 28 February 2021







DIRECTOR: G J Wallace





REGISTERED OFFICE: 898 - 902 Wimborne Road
Moordown
Bournemouth
Dorset
BH9 2DW





REGISTERED NUMBER: 08406367 (England and Wales)





ACCOUNTANTS: Stephen Penny and Partners Limited
Certified Chartered Accountants
and Business Advisors
898-902 Wimborne Road
Bournemouth
Dorset
BH9 2DW

RPH Construction Co. Ltd (Registered number: 08406367)

Balance Sheet
28 February 2021

28.2.21 29.2.20
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 32,494 38,368
32,494 38,368

CURRENT ASSETS
Stocks 50,000 45,000
Debtors 6 119,091 29,322
Cash at bank and in hand - 22,722
169,091 97,044
CREDITORS
Amounts falling due within one year 7 266,029 180,370
NET CURRENT LIABILITIES (96,938 ) (83,326 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(64,444

)

(44,958

)

CREDITORS
Amounts falling due after more than
one year

8

121,691

120,809
NET LIABILITIES (186,135 ) (165,767 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (186,235 ) (165,867 )
(186,135 ) (165,767 )

RPH Construction Co. Ltd (Registered number: 08406367)

Balance Sheet - continued
28 February 2021


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2021 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 19 August 2022 and were signed by:





G J Wallace - Director


RPH Construction Co. Ltd (Registered number: 08406367)

Notes to the Financial Statements
for the Year Ended 28 February 2021

1. STATUTORY INFORMATION

RPH Construction Co. Ltd 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.
Land and buildings - in accordance with the property
Plant and machinery etc - 33% on cost and 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


RPH Construction Co. Ltd (Registered number: 08406367)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2021

2. ACCOUNTING POLICIES - continued
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 6 (2020 - 3 ) .

RPH Construction Co. Ltd (Registered number: 08406367)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2021

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 March 2020
and 28 February 2021 8,250
AMORTISATION
At 1 March 2020
and 28 February 2021 8,250
NET BOOK VALUE
At 28 February 2021 -
At 29 February 2020 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 March 2020 1,411 83,368 84,779
Additions - 5,531 5,531
At 28 February 2021 1,411 88,899 90,310
DEPRECIATION
At 1 March 2020 1,215 45,196 46,411
Charge for year 196 11,209 11,405
At 28 February 2021 1,411 56,405 57,816
NET BOOK VALUE
At 28 February 2021 - 32,494 32,494
At 29 February 2020 196 38,172 38,368

RPH Construction Co. Ltd (Registered number: 08406367)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2021

5. TANGIBLE FIXED ASSETS - continued

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

Plant and
machinery
etc
£   
COST
At 1 March 2020
and 28 February 2021 54,266
DEPRECIATION
At 1 March 2020 24,807
Charge for year 7,365
At 28 February 2021 32,172
NET BOOK VALUE
At 28 February 2021 22,094
At 29 February 2020 29,459

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
28.2.21 29.2.20
£    £   
Trade debtors 11,384 3,360
Amounts owed by associates 79,082 -
Amounts recoverable on contract 6,000 5,000
Other debtors 22,625 20,962
119,091 29,322

RPH Construction Co. Ltd (Registered number: 08406367)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2021

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
28.2.21 29.2.20
£    £   
Bank loans and overdrafts 18,364 32,442
Hire purchase contracts 10,845 14,526
Trade creditors 47,048 9,907
Amounts owed to associates - 3,887
Taxation and social security 69,689 21,711
Other creditors 120,083 97,897
266,029 180,370

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE
THAN ONE YEAR
28.2.21 29.2.20
£    £   
Bank loans 50,000 -
Hire purchase contracts 21,015 30,240
Other creditors 50,676 90,569
121,691 120,809

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 10,000 -

9. SECURED DEBTS

The following secured debts are included within creditors:

28.2.21 29.2.20
£    £   
Hire purchase contracts 31,860 44,766

RPH Construction Co. Ltd (Registered number: 08406367)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2021

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28 February 2021 and 29 February 2020:

28.2.21 29.2.20
£    £   
G J Wallace and Mrs M J Wallace
Balance outstanding at start of year (1,216 ) 18,093
Amounts advanced 17,828 42,653
Amounts repaid (4,747 ) (61,962 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 11,865 (1,216 )