Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-3052023-05-01falseNo description of principal activity4truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC092792 2023-05-01 2024-04-30 SC092792 2022-05-01 2023-04-30 SC092792 2024-04-30 SC092792 2023-04-30 SC092792 c:CompanySecretary1 2023-05-01 2024-04-30 SC092792 c:Director1 2023-05-01 2024-04-30 SC092792 c:Director2 2023-05-01 2024-04-30 SC092792 c:RegisteredOffice 2023-05-01 2024-04-30 SC092792 d:Buildings 2023-05-01 2024-04-30 SC092792 d:Buildings 2024-04-30 SC092792 d:Buildings 2023-04-30 SC092792 d:Buildings d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 SC092792 d:Buildings d:LongLeaseholdAssets 2023-05-01 2024-04-30 SC092792 d:Buildings d:LongLeaseholdAssets 2024-04-30 SC092792 d:Buildings d:LongLeaseholdAssets 2023-04-30 SC092792 d:PlantMachinery 2023-05-01 2024-04-30 SC092792 d:PlantMachinery 2024-04-30 SC092792 d:PlantMachinery 2023-04-30 SC092792 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 SC092792 d:MotorVehicles 2023-05-01 2024-04-30 SC092792 d:MotorVehicles 2024-04-30 SC092792 d:MotorVehicles 2023-04-30 SC092792 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 SC092792 d:OfficeEquipment 2023-05-01 2024-04-30 SC092792 d:OfficeEquipment 2024-04-30 SC092792 d:OfficeEquipment 2023-04-30 SC092792 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 SC092792 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 SC092792 d:CurrentFinancialInstruments 2024-04-30 SC092792 d:CurrentFinancialInstruments 2023-04-30 SC092792 d:Non-currentFinancialInstruments 2024-04-30 SC092792 d:Non-currentFinancialInstruments 2023-04-30 SC092792 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 SC092792 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 SC092792 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 SC092792 d:Non-currentFinancialInstruments d:AfterOneYear 2023-04-30 SC092792 d:ShareCapital 2024-04-30 SC092792 d:ShareCapital 2023-04-30 SC092792 d:SharePremium 2024-04-30 SC092792 d:SharePremium 2023-04-30 SC092792 d:RetainedEarningsAccumulatedLosses 2024-04-30 SC092792 d:RetainedEarningsAccumulatedLosses 2023-04-30 SC092792 c:OrdinaryShareClass1 2023-05-01 2024-04-30 SC092792 c:OrdinaryShareClass1 2024-04-30 SC092792 c:OrdinaryShareClass1 2023-04-30 SC092792 c:FRS102 2023-05-01 2024-04-30 SC092792 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC092792 c:FullAccounts 2023-05-01 2024-04-30 SC092792 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC092792 e:PoundSterling 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC092792










R.P.D SCOTLAND LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

 
R.P.D SCOTLAND LIMITED
 

COMPANY INFORMATION


DIRECTORS
Mr P Duxbury 
Mrs R Duxbury 




COMPANY SECRETARY
Mrs R Duxbury



REGISTERED NUMBER
SC092792



REGISTERED OFFICE
Cowley Farm

Rothienorman

Inverurie

AB51 8YB





 
R.P.D SCOTLAND LIMITED
REGISTERED NUMBER: SC092792

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
£
£

FIXED ASSETS
  

Tangible assets
 4 
2,713,138
2,393,275

Investments
 5 
50
50

  
2,713,188
2,393,325

CURRENT ASSETS
  

Stocks
  
395,400
393,574

Debtors: amounts falling due within one year
 6 
198,480
7,596

Cash at bank and in hand
  
-
3,517

  
593,880
404,687

Creditors: amounts falling due within one year
 7 
(1,013,313)
(548,670)

NET CURRENT LIABILITIES
  
 
 
(419,433)
 
 
(143,983)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
2,293,755
2,249,342

Creditors: amounts falling due after more than one year
 8 
(1,188,327)
(1,240,966)

PROVISIONS FOR LIABILITIES
  

Deferred tax
  
(132,504)
(105,097)

  
 
 
(132,504)
 
 
(105,097)

NET ASSETS
  
972,924
903,279


CAPITAL AND RESERVES
  

Called up share capital 
 9 
1,000
1,000

Share premium account
  
19,000
19,000

Profit and loss account
  
952,924
883,279

  
972,924
903,279


Page 1

 
R.P.D SCOTLAND LIMITED
REGISTERED NUMBER: SC092792

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question 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 financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 September 2024.




Mr P Duxbury
Director

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
R.P.D SCOTLAND LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


GENERAL INFORMATION

R.P.D Scotland Limited is a private company, limited by shares, incorporated in Scotland with
registration number SC092792. The registered office is Cowley Farm, Rothienorman, Inverurie, Scotland, AB51 8YB.
The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £.

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

TURNOVER

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
R.P.D SCOTLAND LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.3

CURRENT AND DEFERRED TAXATION

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.4

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as detailed below.

Depreciation is provided on the following basis:

Property improvements
-
4.0%
Straight line
Plant and machinery
-
12.5%
Reducing balance
Motor vehicles
-
25.0%
Reducing balance
Office equipment
-
12.5%
Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 
R.P.D SCOTLAND LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.5

STOCKS

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

  
2.6

GOVERNMENT GRANTS

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to the Statement of income and retained earnings at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.
 

  
2.7

AGRICULTURAL SUPPORT SCHEME

Income from the Basic Payment Scheme is not recognised until 31 December of the relevant scheme year, when all conditions of the scheme have been complied with.
Income received under livstock support schemes is recognised as income when the business receives payment, and not when the business has met all the criteria which entitles it to the income.

 
2.8

DIVIDENDS

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 5 (2023 - 4).




Page 5

 


 
R.P.D SCOTLAND LIMITED


 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


4.


TANGIBLE FIXED ASSETS






Land and buildings
Property improvements
Plant and machinery
Motor vehicles
Office equipment

£
£
£
£
£



COST OR VALUATION


At 1 May 2023
1,469,281
1,152,896
1,662,726
167,073
10,983


Additions
369,105
-
65,000
-
-


Disposals
-
-
(6,793)
(28,559)
-



At 30 April 2024

1,838,386
1,152,896
1,720,933
138,514
10,983



DEPRECIATION


At 1 May 2023
149,440
633,678
1,134,204
143,135
9,227


Charge for the year on owned assets
-
26,051
73,457
5,208
220


Disposals
-
-
(849)
(25,197)
-



At 30 April 2024

149,440
659,729
1,206,812
123,146
9,447



NET BOOK VALUE



At 30 April 2024
1,688,946
493,167
514,121
15,368
1,536



At 30 April 2023
1,319,841
519,218
528,522
23,938
1,756
Page 6

 
R.P.D SCOTLAND LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

           4.TANGIBLE FIXED ASSETS (CONTINUED)


Total

£



COST OR VALUATION


At 1 May 2023
4,462,959


Additions
434,105


Disposals
(35,352)



At 30 April 2024

4,861,712



DEPRECIATION


At 1 May 2023
2,069,684


Charge for the year on owned assets
104,936


Disposals
(26,046)



At 30 April 2024

2,148,574



NET BOOK VALUE



At 30 April 2024
2,713,138



At 30 April 2023
2,393,275

Page 7

 
R.P.D SCOTLAND LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.


FIXED ASSET INVESTMENTS





Trade investments

£





At 1 May 2023
50





6.


DEBTORS

2024
2023
£
£


Trade debtors
-
2,066

Other debtors
197,791
5,141

Prepayments and accrued income
689
389

198,480
7,596



7.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Bank overdrafts
335,328
-

Bank loans
59,111
92,590

Trade creditors
15,420
45,460

Amounts owed to participating interests
371,065
255,426

Other taxation and social security
82,003
81,990

Obligations under finance lease and hire purchase contracts
58,191
50,118

Other creditors
78,944
6,177

Accruals and deferred income
13,251
16,909

1,013,313
548,670


The bank loans are secured by a bond, fixed charge and floating charge over the property and all the assets of the Company. Hire purchase liabilities are secured over the assets to which they relate.

Page 8

 
R.P.D SCOTLAND LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

8.


CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024
2023
£
£

Bank loans
1,147,902
1,203,483

Net obligations under finance leases and hire purchase contracts
40,425
37,483

1,188,327
1,240,966


The bank loans are secured by a bond, fixed charge and floating charge over the property and all the assets of the Company. Hire purchase liabilities are secured over the assets to which they relate.


9.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



1,000 (2023 - 1,000) £1 ordinary shares shares of £1.00 each
1,000
1,000



Page 9