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REGISTERED NUMBER: 04716323 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

RPCO LIMITED

RPCO LIMITED (REGISTERED NUMBER: 04716323)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


RPCO LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: Ms R D Perrott





SECRETARY: C Perrott





REGISTERED OFFICE: Visioncare Optometry
28 York Road
Acomb
York
YO24 4LZ





REGISTERED NUMBER: 04716323 (England and Wales)

RPCO LIMITED (REGISTERED NUMBER: 04716323)

BALANCE SHEET
31 MARCH 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 17,683 16,813
17,683 16,813

CURRENT ASSETS
Stocks 67,553 64,880
Debtors 6 16,361 30,594
Cash at bank 34,123 30,157
118,037 125,631
CREDITORS
Amounts falling due within one year 7 60,702 125,457
NET CURRENT ASSETS 57,335 174
TOTAL ASSETS LESS CURRENT
LIABILITIES

75,018

16,987

PROVISIONS FOR LIABILITIES 3,360 3,195
NET ASSETS 71,658 13,792

CAPITAL AND RESERVES
Called up share capital 998 998
Retained earnings 70,660 12,794
71,658 13,792

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

RPCO LIMITED (REGISTERED NUMBER: 04716323)

BALANCE SHEET - continued
31 MARCH 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 November 2024 and were signed by:





Ms R D Perrott - Director


RPCO LIMITED (REGISTERED NUMBER: 04716323)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

Rpco Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates
In preparing these financial statements the directors have made the following judgements:

Determine whether there are indicators of impairment of the company's tangible assets and property. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the assets and the business in general.

Consider the valuation of stock and the requirement for write down provisions. These considerations are undertaken regularly by the directors, and especially at the year end date. Factors taken into account include historical experience and knowledge of the sector. Stock identified as impaired will be written down in value in the relevant period.

The directors also consider the depreciation and amortisation rates on an annual basis to ensure there is sufficient evidence to support these and that the estimates remains reasonable.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business, has been fully amortised.

Tangible fixed assets
Tangible assets are stated at cost less accumulated depreciaton. The charge to depreciation is calculated to write off the original cost of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Land and buildings freehold - 4% Straight Line
Plant and machinery - 15% Straight Line
Fixtures, fittings and equipment - 15% Straight Line


The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

RPCO LIMITED (REGISTERED NUMBER: 04716323)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 257,916
AMORTISATION
At 1 April 2023
and 31 March 2024 257,916
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures,
Freehold Plant and fittings
property machinery & equipment Totals
£    £    £    £   
COST
At 1 April 2023 73,160 272,098 102,704 447,962
Additions - - 3,990 3,990
At 31 March 2024 73,160 272,098 106,694 451,952
DEPRECIATION
At 1 April 2023 73,160 266,483 91,506 431,149
Charge for year - 842 2,278 3,120
At 31 March 2024 73,160 267,325 93,784 434,269
NET BOOK VALUE
At 31 March 2024 - 4,773 12,910 17,683
At 31 March 2023 - 5,615 11,198 16,813

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 11,491 23,046
Other debtors 4,870 7,548
16,361 30,594

RPCO LIMITED (REGISTERED NUMBER: 04716323)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 26,491 30,264
Taxation and social security 16,629 12,297
Other creditors 17,582 82,896
60,702 125,457