2022-04-012023-03-312023-03-31false11249227RCS Investments Ltd2023-10-1668209iso4217:GBPxbrli:pure112492272022-04-01112492272023-03-31112492272022-04-012023-03-31112492272021-04-01112492272022-03-31112492272021-04-012022-03-3111249227bus:SmallEntities2022-04-012023-03-3111249227bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3111249227bus:AbridgedAccounts2022-04-012023-03-3111249227bus:PrivateLimitedCompanyLtd2022-04-012023-03-3111249227core:WithinOneYear2023-03-3111249227core:AfterOneYear2023-03-3111249227core:WithinOneYear2022-03-3111249227core:AfterOneYear2022-03-3111249227core:ShareCapital2023-03-3111249227core:SharePremium2023-03-3111249227core:RevaluationReserve2023-03-3111249227core:OtherReservesSubtotal2023-03-3111249227core:RetainedEarningsAccumulatedLosses2023-03-3111249227core:ShareCapital2022-03-3111249227core:SharePremium2022-03-3111249227core:RevaluationReserve2022-03-3111249227core:OtherReservesSubtotal2022-03-3111249227core:RetainedEarningsAccumulatedLosses2022-03-3111249227core:LandBuildings2023-03-3111249227core:PlantMachinery2023-03-3111249227core:Vehicles2023-03-3111249227core:FurnitureFittings2023-03-3111249227core:OfficeEquipment2023-03-3111249227core:NetGoodwill2023-03-3111249227core:IntangibleAssetsOtherThanGoodwill2023-03-3111249227core:ListedExchangeTraded2023-03-3111249227core:UnlistedNon-exchangeTraded2023-03-3111249227core:LandBuildings2022-03-3111249227core:PlantMachinery2022-03-3111249227core:Vehicles2022-03-3111249227core:FurnitureFittings2022-03-3111249227core:OfficeEquipment2022-03-3111249227core:NetGoodwill2022-03-3111249227core:IntangibleAssetsOtherThanGoodwill2022-03-3111249227core:ListedExchangeTraded2022-03-3111249227core:UnlistedNon-exchangeTraded2022-03-3111249227core:LandBuildings2022-04-012023-03-3111249227core:PlantMachinery2022-04-012023-03-3111249227core:Vehicles2022-04-012023-03-3111249227core:FurnitureFittings2022-04-012023-03-3111249227core:OfficeEquipment2022-04-012023-03-3111249227core:NetGoodwill2022-04-012023-03-3111249227core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3111249227core:ListedExchangeTraded2022-04-012023-03-3111249227core:UnlistedNon-exchangeTraded2022-04-012023-03-3111249227core:MoreThanFiveYears2022-04-012023-03-3111249227core:Non-currentFinancialInstruments2023-03-3111249227core:Non-currentFinancialInstruments2022-03-3111249227dpl:CostSales2022-04-012023-03-3111249227dpl:DistributionCosts2022-04-012023-03-3111249227core:LandBuildings2022-04-012023-03-3111249227core:PlantMachinery2022-04-012023-03-3111249227core:Vehicles2022-04-012023-03-3111249227core:FurnitureFittings2022-04-012023-03-3111249227core:OfficeEquipment2022-04-012023-03-3111249227dpl:AdministrativeExpenses2022-04-012023-03-3111249227core:NetGoodwill2022-04-012023-03-3111249227core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3111249227dpl:GroupUndertakings2022-04-012023-03-3111249227dpl:ParticipatingInterests2022-04-012023-03-3111249227dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3111249227core:ListedExchangeTraded2022-04-012023-03-3111249227dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3111249227core:UnlistedNon-exchangeTraded2022-04-012023-03-3111249227dpl:CostSales2021-04-012022-03-3111249227dpl:DistributionCosts2021-04-012022-03-3111249227core:LandBuildings2021-04-012022-03-3111249227core:PlantMachinery2021-04-012022-03-3111249227core:Vehicles2021-04-012022-03-3111249227core:FurnitureFittings2021-04-012022-03-3111249227core:OfficeEquipment2021-04-012022-03-3111249227dpl:AdministrativeExpenses2021-04-012022-03-3111249227core:NetGoodwill2021-04-012022-03-3111249227core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3111249227dpl:GroupUndertakings2021-04-012022-03-3111249227dpl:ParticipatingInterests2021-04-012022-03-3111249227dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3111249227core:ListedExchangeTraded2021-04-012022-03-3111249227dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3111249227core:UnlistedNon-exchangeTraded2021-04-012022-03-3111249227core:NetGoodwill2023-03-3111249227core:IntangibleAssetsOtherThanGoodwill2023-03-3111249227core:LandBuildings2023-03-3111249227core:PlantMachinery2023-03-3111249227core:Vehicles2023-03-3111249227core:FurnitureFittings2023-03-3111249227core:OfficeEquipment2023-03-3111249227core:AfterOneYear2023-03-3111249227core:WithinOneYear2023-03-3111249227core:ListedExchangeTraded2023-03-3111249227core:UnlistedNon-exchangeTraded2023-03-3111249227core:ShareCapital2023-03-3111249227core:SharePremium2023-03-3111249227core:RevaluationReserve2023-03-3111249227core:OtherReservesSubtotal2023-03-3111249227core:RetainedEarningsAccumulatedLosses2023-03-3111249227core:NetGoodwill2022-03-3111249227core:IntangibleAssetsOtherThanGoodwill2022-03-3111249227core:LandBuildings2022-03-3111249227core:PlantMachinery2022-03-3111249227core:Vehicles2022-03-3111249227core:FurnitureFittings2022-03-3111249227core:OfficeEquipment2022-03-3111249227core:AfterOneYear2022-03-3111249227core:WithinOneYear2022-03-3111249227core:ListedExchangeTraded2022-03-3111249227core:UnlistedNon-exchangeTraded2022-03-3111249227core:ShareCapital2022-03-3111249227core:SharePremium2022-03-3111249227core:RevaluationReserve2022-03-3111249227core:OtherReservesSubtotal2022-03-3111249227core:RetainedEarningsAccumulatedLosses2022-03-3111249227core:NetGoodwill2021-04-0111249227core:IntangibleAssetsOtherThanGoodwill2021-04-0111249227core:LandBuildings2021-04-0111249227core:PlantMachinery2021-04-0111249227core:Vehicles2021-04-0111249227core:FurnitureFittings2021-04-0111249227core:OfficeEquipment2021-04-0111249227core:AfterOneYear2021-04-0111249227core:WithinOneYear2021-04-0111249227core:ListedExchangeTraded2021-04-0111249227core:UnlistedNon-exchangeTraded2021-04-0111249227core:ShareCapital2021-04-0111249227core:SharePremium2021-04-0111249227core:RevaluationReserve2021-04-0111249227core:OtherReservesSubtotal2021-04-0111249227core:RetainedEarningsAccumulatedLosses2021-04-0111249227core:AfterOneYear2022-04-012023-03-3111249227core:WithinOneYear2022-04-012023-03-3111249227core:Non-currentFinancialInstrumentscore:CostValuation2022-04-012023-03-3111249227core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-04-012023-03-3111249227core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-04-012023-03-3111249227core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-04-012023-03-3111249227core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-04-012023-03-3111249227core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-04-012023-03-3111249227core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3111249227core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3111249227core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3111249227core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3111249227core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3111249227core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3111249227core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3111249227core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3111249227core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3111249227core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3111249227core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3111249227core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3111249227core:Non-currentFinancialInstrumentscore:CostValuation2022-03-3111249227core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-03-3111249227core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-03-3111249227core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-03-3111249227core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-03-3111249227core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-03-3111249227core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-03-3111249227core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-03-3111249227core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-03-3111249227bus:Director12022-04-012023-03-31

RCS Investments Ltd

Registered Number
11249227
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

RCS Investments Ltd
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

Mr R Cockram

Registered Address

Harefield Oil Terminal
Harvil Road
Uxbridge
UB9 6JL

Registered Number

11249227 (England and Wales)
RCS Investments Ltd
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5600,000600,000
600,000600,000
Current assets
Debtors178,86013,125
Cash at bank and on hand1,0031,014
179,86314,139
Creditors amounts falling due within one year(217,677)(156,467)
Net current assets (liabilities)(37,814)(142,328)
Total assets less current liabilities562,186457,672
Creditors amounts falling due after one year(373,240)(279,031)
Provisions for liabilities(32,820)(32,820)
Net assets156,126145,821
Capital and reserves
Called up share capital1010
Revaluation reserve139,915139,915
Profit and loss account16,2015,896
Shareholders' funds7156,126145,821
The financial statements were approved and authorised for issue by the Director on 16 October 2023, and are signed on its behalf by:
Mr R Cockram
Director
Registered Company No. 11249227
RCS Investments Ltd
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Freehold property is included in the accounts at fair value. Any gains or losses are taken to the revaluation reserve. Deferred tax is provided on any revaluations, at the rate expected to apply when the property is sold.
Revenue recognition policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
4.Employee information

20232022
Average number of employees during the year11
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 April 22600,000
At 31 March 23600,000
Net book value
At 31 March 23600,000
At 31 March 22600,000
6.Description of nature of transactions and balances with related parties
The director's current account balance of £148,435 (2022 - £149,085) has no fixed date for repayment, is repayable upon demand and is non-interest bearing.
7.Movements in revaluation reserve
Freehold property was valued on a fair value basis on 31 March 2022 by the company director.

£
Reserve at 01 April 22139,915
At 31 March 23139,915