RCA Regeneration Limited Filleted Accounts Cover
RCA Regeneration Limited
Company No. 06908735
Information for Filing with The Registrar
30 September 2023
RCA Regeneration Limited Directors Report Registrar
The Directors present their report and the accounts for the year ended 30 September 2023.
Principal activities
The principal activity of the company during the year under review was town planning and development consultancy.
Directors
The Directors who served at any time during the year were as follows:
R. Csondor
S.L. Griffiths
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
R. Csondor
Company Secretary
31 October 2023
RCA Regeneration Limited Balance Sheet Registrar
at
30 September 2023
Company No.
06908735
Notes
2023
2022
£
£
Fixed assets
Tangible assets
4
110,20958,602
Investments
5
100100
110,30958,702
Current assets
Debtors
6
376,254268,948
Cash at bank and in hand
204,24738,836
580,501307,784
Creditors: Amount falling due within one year
7
(279,083)
(191,339)
Net current assets
301,418116,445
Total assets less current liabilities
411,727175,147
Creditors: Amounts falling due after more than one year
8
(102,744)
(97,028)
Provisions for liabilities
Deferred taxation
(27,552)
(11,181)
Net assets
281,43166,938
Capital and reserves
Called up share capital
1,0101,010
Profit and loss account
10
280,42165,928
Total equity
281,43166,938
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 September 2023 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 31 October 2023
And signed on its behalf by:
R. Csondor
Director
31 October 2023
RCA Regeneration Limited Notes to the Accounts Registrar
for the year ended 30 September 2023
1
General information
Its registered number is: 06908735
Its registered office is:
Its trading address is:
1 King Street
Unit 6 De Sallis Court
Worcester
Hampton Lovett Industrial Es
Droitwich Spa
Worcestershire
WR1 2NX
WR9 0QE
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer rebates and other similar allowances.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Motor vehicles
25% Straight line
Furniture, fittings and equipment
25-33% Straight line
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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Investments
Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Defined contribution pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2023
2022
Number
Number
The average monthly number of employees (including directors) during the year was:
1214
4
Tangible fixed assets
Motor vehicles
Fixtures, fittings and equipment
Total
£
£
£
Cost or revaluation
At 1 October 2022
103,33038,954142,284
Additions
112,8702,328115,198
Disposals
(103,330)
-
(103,330)
At 30 September 2023
112,87041,282154,152
Depreciation
At 1 October 2022
51,05932,62383,682
Charge for the year
26,6802,79929,479
Disposals
(69,218)
-
(69,218)
At 30 September 2023
8,52135,42243,943
Net book values
At 30 September 2023
104,3495,860110,209
At 30 September 2022
52,271
6,331
58,602
5
Investments
Investment in Subsidiaries
Total
£
£
Cost or valuation
At 1 October 2022
100
100
At 30 September 2023
100
100
Provisions/Impairment
Net book values
At 30 September 2023
100
100
At 30 September 2022
100
100
6
Debtors
2023
2022
£
£
Trade debtors
187,165115,141
Amounts owed by group undertakings
56,65356,653
Loans to directors
80,27444,992
Other debtors
52,16252,162
376,254268,948
7
Creditors:
amounts falling due within one year
2023
2022
£
£
Bank loans and overdrafts
16,63813,813
Other loans
22,96438,533
Taxes and social security
231,651
130,106
Other creditors
2,6483,706
Accruals and deferred income
5,1825,181
279,083191,339
8
Creditors:
amounts falling due after more than one year
2023
2022
£
£
Bank loans and overdrafts
17,36527,442
Other loans
85,37969,586
102,74497,028
9
Share Capital
The issued share capital comprises 5 Ordinary Shares of £1 each fully paid, 4 Ordinary A shares of £1 each fully paid, 1 Ordinary B share of £1 each fully paid, and 100,00 E shares of £1 each, of which £0.01 per share has been called up and paid.
10
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
11
Advances and credits to directors
2023
£
At 1 October 2022
44,992
Advanced in the period
235,282
Amounts repaid in the period
200,000
At 30 September 2023
80,274
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