Company Registration No. 08301818 (England and Wales)
Rpuk Investments Limited
Unaudited accounts
for the year ended 31 March 2023
Rpuk Investments Limited
Unaudited accounts
Contents
Rpuk Investments Limited
Company Information
for the year ended 31 March 2023
Directors
Gian Manzi
Roberto Manzi
Company Number
08301818 (England and Wales)
Registered Office
42 Lytton Road
Barnet
En5 5BY
United Kingdom
Accountants
Your Expert Eye Limited
42 Lytton Road
New Barnet
Barnet
EN5 5BY
Rpuk Investments Limited
Statement of financial position
as at 31 March 2023
Tangible assets
951,445
842,695
Cash at bank and in hand
975
17,347
Creditors: amounts falling due within one year
(93,127)
(7,870)
Net current (liabilities)/assets
(92,152)
193,911
Total assets less current liabilities
859,394
1,036,707
Creditors: amounts falling due after more than one year
(35,825)
(39,876)
Provisions for liabilities
Deferred tax
(133,727)
(133,727)
Net assets
689,842
863,104
Called up share capital
100
100
Profit and loss account
689,742
863,004
Shareholders' funds
689,842
863,104
For the year ending 31 March 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 February 2024 and were signed on its behalf by
Gian Manzi
Director
Company Registration No. 08301818
Rpuk Investments Limited
Notes to the Accounts
for the year ended 31 March 2023
Rpuk Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 08301818. The registered office is 42 Lytton Road, Barnet, En5 5BY, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Computer equipment
33% on cost
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Rpuk Investments Limited
Notes to the Accounts
for the year ended 31 March 2023
5
Tangible fixed assets
Plant & machinery
At 31 March 2023
4,872,713
Charge for the year
1,156,250
At 31 March 2023
3,921,268
6
Investments
Subsidiary undertakings
Valuation at 1 April 2022
101
Valuation at 31 March 2023
101
Amounts falling due within one year
8
Creditors: amounts falling due within one year
2023
2022
Bank loans and overdrafts
4,849
5,928
Taxes and social security
69,814
-
Other creditors
18,464
1,942
9
Creditors: amounts falling due after more than one year
2023
2022
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Contributions to defined contribution plans are expensed in the period to which they relate.
Rpuk Investments Limited
Notes to the Accounts
for the year ended 31 March 2023
12
Average number of employees
During the year the average number of employees was 2 (2022: 2).