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REGISTERED NUMBER: 04716323 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

RPCO LIMITED

RPCO LIMITED (REGISTERED NUMBER: 04716323)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


RPCO LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: Ms R D Perrott





SECRETARY: C Perrott





REGISTERED OFFICE: Visioncare Optometry 28 York Road
Acomb
York
YO24 4LZ





REGISTERED NUMBER: 04716323 (England and Wales)

RPCO LIMITED (REGISTERED NUMBER: 04716323)

BALANCE SHEET
31 MARCH 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 16,813 5,983
16,813 5,983

CURRENT ASSETS
Stocks 64,880 81,247
Debtors 6 30,594 24,380
Cash at bank 30,157 7,540
125,631 113,167
CREDITORS
Amounts falling due within one year 7 125,457 162,414
NET CURRENT ASSETS/(LIABILITIES) 174 (49,247 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

16,987

(43,264

)

PROVISIONS FOR LIABILITIES 3,195 1,118
NET ASSETS/(LIABILITIES) 13,792 (44,382 )

CAPITAL AND RESERVES
Called up share capital 998 998
Retained earnings 12,794 (45,380 )
13,792 (44,382 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

RPCO LIMITED (REGISTERED NUMBER: 04716323)

BALANCE SHEET - continued
31 MARCH 2023


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 30 August 2023 and were signed by:





Ms R D Perrott - Director


RPCO LIMITED (REGISTERED NUMBER: 04716323)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023


1. STATUTORY INFORMATION

Rpco 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.

Significant judgements and estimates
In preparing these financial statements the directors have made the following judgements:

Determine whether there are indicators of impairment of the company's tangible assets and property. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the assets and the business in general.

Consider the valuation of stock and the requirement for write down provisions. These considerations are undertaken regularly by the directors, and especially at the year end date. Factors taken into account include historical experience and knowledge of the sector. Stock identified as impaired will be written down in value in the relevant period.

The directors also consider the depreciation and amortisation rates on an annual basis to ensure there is sufficient evidence to support these and that the estimates remains reasonable.

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, has been fully amortised.

Tangible fixed assets
Tangible assets are stated at cost less accumulated depreciaton. The charge to depreciation is calculated to write off the original cost of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Land and buildings freehold - 4% Straight Line
Plant and machinery - 15% Straight Line
Fixtures, fittings and equipment - 15% Straight Line


The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

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

RPCO LIMITED (REGISTERED NUMBER: 04716323)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 257,916
AMORTISATION
At 1 April 2022
and 31 March 2023 257,916
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures,
Freehold Plant and fittings
property machinery & equipment Totals
£    £    £    £   
COST
At 1 April 2022 73,160 266,164 94,819 434,143
Additions - 5,934 7,885 13,819
At 31 March 2023 73,160 272,098 102,704 447,962
DEPRECIATION
At 1 April 2022 73,160 265,470 89,530 428,160
Charge for year - 1,013 1,976 2,989
At 31 March 2023 73,160 266,483 91,506 431,149
NET BOOK VALUE
At 31 March 2023 - 5,615 11,198 16,813
At 31 March 2022 - 694 5,289 5,983

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 23,046 18,279
Other debtors 7,548 6,101
30,594 24,380

RPCO LIMITED (REGISTERED NUMBER: 04716323)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Hire purchase contracts - 3,481
Trade creditors 30,264 25,458
Taxation and social security 12,297 32,522
Other creditors 82,896 100,953
125,457 162,414