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REGISTERED NUMBER: 08393029 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 March 2022

for

Rsc Body Centre Ltd

Rsc Body Centre Ltd (Registered number: 08393029)






Contents of the Financial Statements
for the Year Ended 31 March 2022




Page

Balance Sheet 1

Notes to the Financial Statements 3


Rsc Body Centre Ltd (Registered number: 08393029)

Balance Sheet
31 March 2022

31.3.22 31.3.21
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 425,873 318,088
425,873 318,088

CURRENT ASSETS
Stocks 5,000 5,000
Debtors 6 102,303 101,378
Cash at bank 34,552 42,946
141,855 149,324
CREDITORS
Amounts falling due within one year 7 290,119 314,855
NET CURRENT LIABILITIES (148,264 ) (165,531 )
TOTAL ASSETS LESS CURRENT LIABILITIES 277,609 152,557

CREDITORS
Amounts falling due after more than one
year

8

(227,101

)

(85,124

)

PROVISIONS FOR LIABILITIES (17,027 ) (16,253 )
NET ASSETS 33,481 51,180

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 33,478 51,177
SHAREHOLDERS' FUNDS 33,481 51,180

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 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.

Rsc Body Centre Ltd (Registered number: 08393029)

Balance Sheet - continued
31 March 2022


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 Profit and Loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 August 2022 and were signed on its behalf by:





R S Clapton - Director


Rsc Body Centre Ltd (Registered number: 08393029)

Notes to the Financial Statements
for the Year Ended 31 March 2022

1. STATUTORY INFORMATION

Rsc Body Centre Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 08393029

Registered office: Unit 27-31 Tern Valley Business Park
Wallace Way
Market Drayton
Shropshire
TF9 3AG

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
Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes an element of work completed but not yet invoiced for.

Goodwill
Goodwill was purchased in 2013 and is now fully amortized.

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.
Plant and machinery - 20% on reducing balance and 10% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% 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 Profit and Loss account, 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.


Rsc Body Centre Ltd (Registered number: 08393029)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

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.

Going concern
After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, being the 12 month period from the date of these accounts being approved, given the impact of the Coronavirus upon the economy and therefore the financial statements have been prepared on a going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2021 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2021
and 31 March 2022 10,000
AMORTISATION
At 1 April 2021
and 31 March 2022 10,000
NET BOOK VALUE
At 31 March 2022 -
At 31 March 2021 -

Rsc Body Centre Ltd (Registered number: 08393029)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2021 392,912 6,402 25,663 989 425,966
Additions 176,008 128 10,800 716 187,652
Disposals (40,333 ) - - - (40,333 )
At 31 March 2022 528,587 6,530 36,463 1,705 573,285
DEPRECIATION
At 1 April 2021 88,767 3,875 14,691 545 107,878
Charge for year 41,244 531 5,443 383 47,601
Eliminated on disposal (8,067 ) - - - (8,067 )
At 31 March 2022 121,944 4,406 20,134 928 147,412
NET BOOK VALUE
At 31 March 2022 406,643 2,124 16,329 777 425,873
At 31 March 2021 304,145 2,527 10,972 444 318,088

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 April 2021
and 31 March 2022 92,118
DEPRECIATION
At 1 April 2021 18,424
Charge for year 4,143
Eliminated on disposal (8,067 )
At 31 March 2022 14,500
NET BOOK VALUE
At 31 March 2022 77,618
At 31 March 2021 73,694

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.22 31.3.21
£    £   
Trade debtors 47,652 33,837
Amounts owed by group undertakings 42,395 33,168
Other debtors 12,256 34,373
102,303 101,378

Rsc Body Centre Ltd (Registered number: 08393029)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.22 31.3.21
£    £   
Bank loans and overdrafts 16,667 5,833
Hire purchase contracts 17,754 89,188
Trade creditors 23,521 16,791
Taxation and social security 18,983 15,170
Other creditors 213,194 187,873
290,119 314,855

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.22 31.3.21
£    £   
Bank loans 107,556 44,167
Hire purchase contracts 53,381 -
Other creditors 66,164 40,957
227,101 85,124

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 20,001 4,167

9. SECURED DEBTS

The following secured debts are included within creditors:

31.3.22 31.3.21
£    £   
Other loans 88,424 55,694
Hire purchase contracts 71,135 89,188
159,559 144,882

The hire purchase is secured against the asset to which it relates.
The Esme & Funding Circle loans are secured over the company's assets.

10. RELATED PARTY DISCLOSURES

The ultimate controlling party is Clapton Holdings Limited.