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Registered number: 08875807
RX Management Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
Westbury Accountancy Ltd
Suite 1a, 2nd Floor, Hunter House Hutton Road
Shenfield
Brentwood
CM15 8NL
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08875807
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,581,298 1,328,830
1,581,298 1,328,830
CURRENT ASSETS
Cash at bank and in hand 2,919 957
2,919 957
Creditors: Amounts Falling Due Within One Year 5 (472,564 ) (615,179 )
NET CURRENT ASSETS (LIABILITIES) (469,645 ) (614,222 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,111,653 714,608
Creditors: Amounts Falling Due After More Than One Year 6 (645,068 ) (369,928 )
NET ASSETS 466,585 344,680
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 466,485 344,580
SHAREHOLDERS' FUNDS 466,585 344,680
Page 1
Page 2
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Richard Cross
Director
14th November 2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
RX Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08875807 . The registered office is Suite 1a, 2nd Floor, Hunter House Hutton Road, Shenfield, Brentwood, CM15 8NL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 10%
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 March 2022 1,477,330
Additions 428,168
As at 28 February 2023 1,905,498
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 March 2022 148,500
Provided during the period 175,700
As at 28 February 2023 324,200
Net Book Value
As at 28 February 2023 1,581,298
As at 1 March 2022 1,328,830
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 433,133 515,876
Trade creditors (1 ) (1 )
Bank loans and overdrafts 34,760 50,000
VAT 3,348 3,034
Director's loan account 1,324 46,270
472,564 615,179
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 645,068 369,928
645,068 369,928
7. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 301,367 249,953
Later than one year and not later than five years 645,068 369,928
946,435 619,881
Less: Finance charges allocated to future periods (131,766 ) (265,923 )
1,078,201 885,804
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4